Other nuts, fresh or dried, whether or not shelled or peeled

Heading 0802 covers other nuts, fresh or dried, whether or not shelled or peeled. This includes almonds, hazelnuts, walnuts, chestnuts, pistachios, macadamia nuts, pecans and other nuts not classified under heading 0801. Import of nuts into the EU is subject to duty rates from 0% to 5.6%. A phytosanitary certificate is required. Nuts are subject to strict aflatoxin controls - especially pistachios, almonds and hazelnuts. Products must also meet EU standards for pesticides and marketing standards. Heading 0802 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 0802 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 0802 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.

Import of nuts into the EU is subject to duty rates from 0% to 5.6%. A phytosanitary certificate is required. Nuts are subject to strict aflatoxin controls - especially pistachios, almonds and hazelnuts. Pistachios and almonds from certain countries are subject to increased aflatoxin controls at the EU border. A phytosanitary certificate and compliance with EU mycotoxin standards are required. Hazelnuts are subject to EU marketing standards for quality classification. Labelling must include allergen information (nuts) and country of origin. When importing goods under heading 0802 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 0802 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 0802 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.

Heading 0802 covers other nuts, fresh or dried — almonds, hazelnuts, walnuts, chestnuts, pistachios, macadamia, pecans, areca and cola nuts. Key point: residual heading for nuts not in 0801. Subheadings divide in detail by species. Common mistake: peanuts/groundnuts go to heading 1202 (oilseeds). Roasted salted nuts go to 2008. Nut paste/butter goes to 2008. Nut oil goes to Chapter 15.