Not sure about the classification?
08
Tariff Chapter 08
Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled
What does heading 0801 of the customs tariff cover?
Heading 0801 covers coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. These are tropical nuts imported mainly from Asian, African and South American countries. Import of these nuts into the EU is subject to duty rates from 0% to 2%. A phytosanitary certificate is required. Products must meet EU standards for mycotoxins (aflatoxins), pesticides and contaminants. Cashew nuts are one of the most frequently imported nuts into the EU. Heading 0801 is part of Chapter 8 (vegetable products and foodstuffs) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 0801 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 0801 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.
Duty rates and import requirements for heading 0801
These are tropical nuts imported mainly from Asian, African and South American countries. Import of these nuts into the EU is subject to duty rates from 0% to 2%. A phytosanitary certificate is required. Cashew nuts are one of the most frequently imported nuts into the EU. Nuts are subject to strict aflatoxin controls - EU limits are very restrictive. A phytosanitary certificate is required for fresh and dried nuts. Check whether the exporting country benefits from tariff preferences (e.g. GSP, EBA). Labelling must include allergen information (nuts) in accordance with Regulation (EU) No 1169/2011. When importing goods under heading 0801 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 0801 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 0801 are subject to phytosanitary or food safety controls. Required documentation includes: phytosanitary certificates, health certificates, pesticide residue test results. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.
Classification of goods under heading 0801 — key considerations
Heading 0801 covers exclusively coconuts, Brazil nuts and cashew nuts — fresh or dried, whether or not shelled or peeled. These three nut types have their own heading. Subheadings divide by species. Common mistake: other nuts (almonds, hazelnuts, walnuts) go to heading 0802. Coconut milk goes to 2106. Desiccated coconut goes to 0801 (dried). Coconut oil goes to 1513. Cashew nut butter goes to 2008.
Frequently asked questions
What are the EU duty rates for coconuts, Brazil nuts, and cashew nuts (heading 0801)?
EU imports of coconuts, Brazil nuts, and cashew nuts under heading 0801 are duty-free at 0% across all subheadings. This applies to nuts whether in-shell or shelled, fresh or dried. The zero duty rate reflects the fact that these tropical nuts are not produced in the EU and do not compete with European agriculture. Importers should note that VAT at 23% still applies, along with phytosanitary requirements. Tariff classification requires determining whether the nuts are fresh or dried and whether they are shelled or peeled. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
What documents and certificates are required for importing tropical nuts (heading 0801) into the EU?
Importing coconuts, Brazil nuts, and cashew nuts into the EU requires a phytosanitary certificate issued by the plant protection authority of the exporting country. Products must meet EU mycotoxin standards — particularly maximum levels for aflatoxins, which are strictly controlled in nuts. An aflatoxin analysis certificate may be required. Standard customs documentation includes the customs declaration, commercial invoice, and transport documents. Products must also comply with EU pesticide residue limits. Labelling must include allergen information in accordance with EU Regulation 1169/2011, as tree nuts are a major allergen. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
What practical considerations apply when importing nuts under heading 0801 — aflatoxin controls, packaging, sourcing?
Tropical nuts under heading 0801 are subject to intensified aflatoxin controls at EU borders — especially Brazil nuts, which are prone to high aflatoxin B1 levels. Controls may involve sampling and laboratory testing, extending clearance times. Nuts must be transported in dry conditions to prevent mould growth. Packaging must be clean and pest-free. Cashew nuts are among the most frequently imported nuts into the EU, primarily from Vietnam, India, and West African countries. Importers should verify whether the country of origin benefits from a preferential trade agreement with the EU, which could further reduce or eliminate the already low duties. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled" and see the full import cost.Excise Duty CalculatorCheck if your goods are subject to excise duty and calculate the tax amount.Import Profitability CalculatorCheck the import profitability of "Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled" with all costs included.
Related glossary terms