
Which HS code do freeze-dried cashews ship under, and how do they clear smoothly into the US, EU, UK and UAE?
Plain freeze-dried cashew kernels ship under HS 0801.32, cashew nuts, shelled, because freeze-drying is a drying process. Once a kernel is salted, seasoned, coated or roasted, it moves to 2008.19, nuts otherwise prepared. US MFN duty is Free under both codes, and the EU charges 0% on plain kernels. With the code, invoice, C/O, phytosanitary certificate and COA prepared together, a container clears on the first filing.
That is the job we do for every shipment of FruitBuys freeze-dried cashew nuts. Your customer only ever sees the result: an ivory, light, crisp kernel that tastes of fresh cashew. Getting it onto the shelf on time depends on paperwork that matches the product line by line. This page sets out the codes, the duty, the documents and the checks for the four markets we ship to most, and the clauses worth writing into your contract.

0801.32 or 2008.19: what decides the code?
The deciding question is whether anything has been added to the kernel or whether it has been cooked.
| Product | HS code | Why |
|---|---|---|
| Plain freeze-dried kernels: whole, splits, pieces, dice | 0801.32 (US HTS 0801.32.00; EU CN 0801 32 00) | Chapter 8 covers nuts “fresh or dried”; freeze-drying is drying, and nothing is added |
| Salted, seasoned or spiced kernels | 2008.19 | Adding salt or seasoning makes the nut “otherwise prepared” |
| Coated kernels (cheese, wasabi, honey, chocolate) | 2008.19 (chocolate-coated products may fall in Chapter 18; your broker confirms) | Coating is a preparation |
| Roasted kernels | 2008.19 | Roasting is a preparation beyond drying |
| Mixes of plain freeze-dried cashew and freeze-dried fruit | 0813.50 (mixtures of nuts or dried fruits of Chapter 8); seasoned or sugared mixes move to 2008.97 | A mixture of Chapter 8 products has its own heading; your broker confirms |
| Dried cashew apple (the false fruit) | 0813 group (EU CN 0813 40 65) | A different product; FruitBuys supplies the kernel only |

Write the same description on the invoice, the specification and the COA, for example: “Freeze-dried cashew kernels, W320, shelled, no added ingredients, moisture ≤5%.” A matching description is what lets a customs officer accept the code without a query. We prepare the invoice description, C/O, phytosanitary certificate and COA with your customs broker, so the entry line and the documents agree on the first filing.
What duty applies in each market?
| Market | Plain freeze-dried kernels | Seasoned, coated or roasted kernels | Document that matters |
|---|---|---|---|
| United States | HTS 0801.32.00: Free (MFN) | HTS 2008.19.10 (cashews): Free (MFN) | Commercial invoice; your broker confirms the total duty on the entry |
| European Union | CN 0801 32 00: 0% | CN 2008 19 92 (retail packs ≤1 kg): 8.0% MFN; EVFTA preference with EUR.1 where the origin rule is met | C/O Form EUR.1 |
| United Kingdom | Preferential treatment under UKVFTA with EUR.1; broker applies the UK tariff line at entry | As for the EU route; broker confirms | C/O Form EUR.1 |
| United Arab Emirates | Form CEPA goes with every shipment; broker applies the national line at entry | As for plain kernels | C/O Form CEPA |
For the US, check the current line in the US Harmonized Tariff Schedule; for the EU, your broker can confirm the measure for your exact code and origin in the EU TARIC database.
For seasoned and coated lines into the EU, we issue the C/O Form EUR.1 with every EU shipment. With Vietnam-grown raw nuts as standard and lot traceability, seasoned and coated cashew lots can claim the EVFTA preferential rate where the product meets the agreement’s origin rule; your customs broker confirms the rate on entry. Agree the final recipe before you book, because the recipe decides the code.
A contract clause worth adding. Duty measures on imports can change between order and arrival. State in the contract which party carries any duty change on the goods: under FOB or CIF it sits with the importer, under DDP with FruitBuys. One line in the contract avoids a dispute at the port.
How does origin work for Vietnamese cashews?
For plain kernels, the EU–Vietnam agreement requires the nuts of Chapter 8 to be wholly obtained in Vietnam for the goods to count as Vietnamese origin. That matters in cashew more than in most crops: Vietnam exported about 767,000 t of cashew kernels in 2025 (Vietnam Customs, preliminary), while most of the raw nuts its processors shell are imported.
Our freeze-dried cashew programme starts from Vietnam-grown raw nuts as standard, from the Southeast (Dong Nai, including former Binh Phuoc) and the Central Highlands. Each lot is traceable to its growing region and raw-material intake batch, and the C/O states Vietnam as the country of origin. For plain kernels into the EU the duty is 0% whatever the origin, so the EUR.1 here is about clean origin documentation and traceability, which retailers increasingly ask for. Regions, season and contract planning are in Vietnam cashew sourcing.
Which documents travel with every shipment?
Every container leaves with the same export dossier:
| Document | What it does for you |
|---|---|
| Commercial invoice | Declares the goods, code and value; matches the spec and COA description |
| Packing list | Links lot codes to cartons, weights and the container |
| Bill of lading (or air waybill) | Title and transport record |
| Certificate of Origin: Form EUR.1 (EU, UK) or Form CEPA (UAE) | Proves Vietnamese origin for preferential treatment |
| Phytosanitary certificate | Included with every shipment as part of FruitBuys’ standard export dossier, so the broker has it ready on arrival |
| Lot COA | Moisture, water activity, free fatty acids, peroxide value, core microbiology; aflatoxin for EU-bound lots |

Partner facilities hold HACCP, ISO 22000, US FDA Facility Registration and BRC (qualified processing facility). Halal certification is available on request. What each COA line should show is set out in the freeze-dried cashew specification.
What does the EU check?
Aflatoxin. The EU sets maximum levels for ready-to-eat tree nuts at 2.0 µg/kg aflatoxin B1 and 4.0 µg/kg total aflatoxins under its contaminant rules for food. That is five times tighter than the US action level, which is why aflatoxin B1 and total aflatoxins sit on the lot COA for every EU-bound container. Low water activity after freeze-drying keeps moulds from growing in transit.
Increased border checks. Cashew kernels from Vietnam are not on the EU list of products under increased official controls at the border (Regulation (EU) 2019/1793), so they follow the standard import routine. The list is amended regularly, and your broker can confirm the current version before arrival.
Labelling. Declare cashew as a nut allergen in the ingredient list, and use EU-format nutrition values. The EU panel shows about 600 kcal per 100 g; the reason is explained in freeze-dried cashew nutrition and label claims.
What does the US check?
- Facility registration. The partner facility holds US FDA Facility Registration. Food needs no product approval from FDA; the facility registration is what the system checks.
- FSVP. The US importer runs a Foreign Supplier Verification Programme for the supplier. We provide the specification, COAs, facility certificates and audit access the programme needs.
- Prior Notice. Filed for every shipment before arrival: at least 8 hours before arrival by sea and 4 hours by air.
- Aflatoxin. The FDA action level for total aflatoxins in human food is 20 µg/kg. Aflatoxin testing on US lots is added on request.
- Allergen labelling. Cashew is a tree nut and must be declared as a major allergen.
What do buyers check on labour and traceability?
US importers and EU retailers increasingly screen the origin of agricultural raw materials as part of supply-chain due diligence. The US Department of Labor’s List of Goods Produced by Child Labor or Forced Labor lists cashews from several countries, including Vietnam, for child labour in cultivation.
When a US importer raises this with me, I answer with records they can audit. Each lot is traceable to growing region and raw-material intake batch. One qualified partner facility is locked to your contract, any change needs written notice and re-approval of the pre-shipment sample, and you keep audit access, including social-compliance audits you commission. Put those three points in the contract and your due-diligence file has its evidence from the first container.

What about the UAE and the Gulf?
The Middle East ranked third among Vietnam’s cashew markets in 2025, with more than 10% of exports (VINACAS). For the UAE, a C/O Form CEPA goes with every FruitBuys shipment under the Vietnam–UAE Comprehensive Economic Partnership Agreement, and the broker applies the national tariff line at entry. Retail packs need Arabic labelling, food claims only, and the Halal certificate if your customer requires it; Halal certification is available on request.
Shipping outside these four markets? For China, Japan, Korea, Australia or another destination, we confirm the code, documents and any market-specific tests before you sign, so the dossier is built for that border from the start.
Plan the paperwork with your first order
Send your destination, the product format and whether the kernels are plain or seasoned, and we return the code, document list and test plan with the quote. Email support@fruitbuys.com or message WhatsApp Export +84 919 739 589.
FAQ
What is the HS code for freeze-dried cashews?
0801.32, cashew nuts, shelled. Freeze-drying counts as drying, so plain kernels stay in Chapter 8: US HTS 0801.32.00, EU CN 0801 32 00.
What is the HS code for roasted or seasoned cashews?
2008.19, nuts otherwise prepared. In the US, prepared cashews fall under 2008.19.10; in the EU, retail packs up to 1 kg fall under CN 2008 19 92.
Is there import duty on cashew kernels into the US?
The MFN rate is Free for both 0801.32.00 and 2008.19.10. Your customs broker confirms the total duty on the entry.
Do cashew kernels pay duty in the EU?
Plain kernels under CN 0801 32 00 enter at 0%. Seasoned retail packs under CN 2008 19 92 carry an 8.0% MFN rate, with EVFTA preference available with EUR.1 where the product meets the origin rule.
What is the EU aflatoxin limit for cashews?
For ready-to-eat tree nuts, 2.0 µg/kg aflatoxin B1 and 4.0 µg/kg total aflatoxins. We put both on the lot COA for EU-bound containers.
Do freeze-dried cashews need a phytosanitary certificate?
FruitBuys includes a phytosanitary certificate with every shipment as part of its standard export dossier, so your broker has it ready whatever the port asks for.
Is dried cashew fruit the same as cashew nuts for customs?
No. Dried cashew apple is a different product in the 0813 group. FruitBuys supplies the kernel only.










