In the first 6 months of 2025, Vietnam’s cashew nut export turnover reached 2.36 billion USD, up 20.4% compared to the same period in 2024, although output decreased to 346,800 tons (- 2.7%). The main reason is the sharp increase in export prices, reaching an average of 6,805 USD/ton – the highest level in the past 3 years.
Key markets:
- Cashew nut exports to China: Increased by 41.2%, accounting for more than 22% of total turnover.
- Cashew nut exports to the UAE, Japan, the Netherlands, South Korea, the UK, Italy, Germany: Recorded impressive growth, especially thanks to the trend of consuming nutritious nuts.
- Cashew nut exports to the US: Stagnant due to high inventories and the risk of new policy tariffs.
Raw Cashew Supply: Price Fluctuations & Import Trends
Due to the policy of restricting raw cashew exports from Côte d’Ivoire, Vietnamese enterprises have switched to importing from Tanzania and Mozambique. The price of raw cashews has decreased from 2,050 USD to 1,350 USD/ton, helping domestic enterprises optimize processing costs and increase competitiveness.
Taxes and HS codes when exporting cashews
HS code:
- Unshelled cashews: 08013100
- Shelled cashews: 08013200
Export tax & VAT:
- VAT: 0%
- Export tax: Tax exemption according to current regulations.
Cashew nut export procedures
According to Circular 39/2018/TT-BTC:
- Customs documents include:
- Customs declaration (on VNACCS system)
- Commercial invoice (Invoice)
- Packing List
- Sales Contract
- Bill of Lading
- Phytosanitary Certificate
Plant quarantine when exporting cashew nuts
Cashew nuts are an item subject to plant quarantine under the management of the Ministry of Agriculture and Rural Development.
Required documents:
- Business license
- Food safety certificate or ISO 22000, HACCP, FSSC 22000…
- Product label
- Quarantine registration (form according to Appendix IV, Circular 33/2014/TT-BNNPTNT)
Phytosanitary Certificate application process:
- Submit documents to the nearest quarantine agency
- Supplement if missing
- Agency arranges staff to inspect the shipment
- Issuing certificates
Note: Each shipment needs to apply for a phytosanitary certificate for each different shipment, even if the goods have been exported many times.
Complete set of cashew nut export documents:
To ensure the export process goes smoothly, businesses need to fully prepare the following documents:
1. Sales Contract: Clearly shows information of both parties, delivery conditions, payment, quantity, unit price.
2. Commercial Invoice: Clearly state the value of the shipment, buyer – seller information, payment terms.
3. Packing List: Detailed description of packaging, number of boxes, weight of each item.
4. Customs Declaration: Electronic declaration on the VNACCS system of the General Department of Customs.
5. Phytosanitary Certificate: Issued by the plant quarantine agency, confirming that the goods are free of pests and diseases.
6. Certificate of Origin (C/O): Forms depending on the market such as Form E (China), Form B (USA), EUR.1 (EU) … to enjoy import tax incentives.
7. Quality Certificate: Issued by SGS, Vinacontrol or certification organizations.
8. Bill of Lading: A document issued by the shipping line, confirming that the goods have been transported.
9. Cargo Insurance (if any): Helps protect rights when there are risks during transportation.
