1. Legal Basis for Exporting Cashew Nuts
According to Decree No. 69/2018/ND-CP guiding the Law on Foreign Trade Management, cashew nuts are not included in the list of goods prohibited from export or import. Therefore, enterprises, farmers, and entities wishing to export cashew nuts overseas may do so normally and carry out standard customs procedures.
Pursuant to Circular No. 11/2021/TT-BNNPTNT dated September 20, 2021, cashew nuts are subject to phytosanitary inspection when imported. When exporting cashew nuts, the buyer usually requires the seller to provide phytosanitary documentation.
2. HS Codes and Export Tax Rates for Cashew Nuts
2.1 HS Codes for Cashew Nuts
According to the 2023 Export–Import Tariff Schedule, the following HS codes may be referenced:
| HS Code | Description | Notes |
|---|---|---|
| 0801 | Pepper, Brazil nuts, and cashew nuts, fresh or dried, whether or not shelled or peeled | |
| 08013100 | – – Not shelled | |
| 08013200 | – – Shelled | |
| 0813 | Dried fruit, excluding those of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this chapter | |
| 08135010 | – – Cashew nuts or Brazil nuts (Brazil nuts) predominating by weight | |
| 2008 | Fruit, nuts, and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar, other sweetening matter, or spirit, not elsewhere specified or included | |
| 20081910 | – – – Cashew nuts | Processed |
2.2 Export Tax Rates for Cashew Nuts
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Export duty on fresh cashew nuts: 0%
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VAT: 0%
3. Procedures for Exporting Cashew Nuts
3.1 Customs Dossier for Exporting Cashew Nuts
Pursuant to Clause 5, Article 1 of Circular No. 39/2018/TT-BTC, the customs dossier for exporting fresh cashew nuts includes:
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Export customs declaration
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Goods input documents (purchase invoices, procurement lists)
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Commercial Invoice
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Sales Contract (if any)
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Bill of Lading
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Packing List
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Phytosanitary Certificate
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Certificate of Origin (C/O) and other relevant permits or documents (if any)
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Health Certificate
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Certificate of Quality/Quantity
3.2 Phytosanitary Inspection Procedures for Exporting Cashew Nuts
Documents required to apply for a Phytosanitary Certificate:
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Business license
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Certificate of eligibility for food safety, or product quality declaration confirmation, or valid GMP, HACCP, ISO 22000, IFS, BRC, FSSC 22000, or equivalent certification
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Product label
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Application for phytosanitary inspection for export (as prescribed in Appendix IV issued together with Circular No. 33/2014/TT-BNNPTNT)
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Sales contract
Procedure for obtaining a Phytosanitary Certificate:
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Step 1: Submit one complete application dossier directly to the nearest phytosanitary authority.
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Step 2: The phytosanitary authority reviews the dossier. If it is incomplete or incorrect, the applicant must supplement and complete it.
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Step 3: After reviewing the dossier, the phytosanitary authority decides the inspection location (production facility, place of origin, inland storage facility, or export border gate) and assigns officers to inspect the shipment.
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Step 4: The phytosanitary authority issues the Phytosanitary Certificate.
If the shipment fails to meet the phytosanitary requirements of the importing country, the Phytosanitary Certificate will not be issued.
Note: The Phytosanitary Certificate is issued per export shipment. Therefore, a separate certificate is required for each shipment.
3.3 Certificate of Origin for Cashew Nuts (C/O)
The Certificate of Origin is not mandatory for customs clearance. However, importers may request it for shipments to markets that have signed trade agreements with Vietnam in order to enjoy preferential import tariffs.
For example:
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ASEAN markets: Form D
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China: Form E
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United States: Form B
4. Notes When Exporting Cashew Nuts
For exported cashew nut products, to ensure smooth transportation and customs clearance, enterprises should affix shipping marks on each package. A standard shipping mark usually includes:
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Product name in English
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Name of the importer
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MADE IN VIETNAM
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Package number / total number of packages
Additional information such as contract number or invoice number may also be included.
Special handling instructions (if any), such as “keep upright” or “fragile,” should be clearly indicated.
The above is a complete guide to cashew nut export procedures for customers who are interested. Should you require further assistance or additional information, please feel free to contact us.
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