Section II — Vegetable products
Chapter 08 — Edible fruit and nuts; peel of citrus fruit or melons
Heading 0801 — Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
National subdivision 0801.3 — Cashew nuts:
Subheading
0801.31 In shell
Common commodities
Raw cashews still enclosed in hard shellUnprocessed double-shelled cashewsRough cashews with outer toxic covering intactHard-shelled raw cashew nutsIntact cashew nuts in their natural toxic shellToxic double-layered raw cashew nutsRaw cashews in the original protective hard shellUntreated cashews encased in their natural hard shellFreshly harvested raw cashews with outer shellRaw cashews with both shell layers undamaged
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 0801.31.10 | Fresh | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 0801.31.90 | Other | CessEIC, Customs TaxCID, PAL, SSCL, VAT |