Trade calculators
Vietnamese Cashew Import Calculator (USA)
WW320 kernels in 50 lb cartons, priced in USD. Duty is 0% on 1 October 2026: cashews are on the list of products exempt from the new Section 301 country duties.
Tariff facts for this lane
Checked 2026-10-01 against the official tariff
- HS code (destination tariff)
- 0801.32.00.00
- MFN / general rate
- Free
- Preferential rate
- None — no trade-agreement preference for this origin
- Import VAT / GST
- 0%None at the border — the US has no federal import VAT; state or local sales/use tax applies when you resell.
- Additional duties
- Does not applySection 301 country duty, Vietnam (HTSUS 9903.05.84) (+12.5%) — 0801.32.00 is on the U.S. note 52(b) exemption list, so the entry is made under heading 9903.05.86 instead.
Duty stack on the preset (% of customs value)
| Without preference | |
|---|---|
| Base duty (MFN) | 0% |
| Customs duty | 0% |
| Import VAT / GST on value + duty (0%) | +0% |
| Duty + import tax | 0% |
Duty here is a % of customs value, which this country assesses on FOB value (international freight excluded). The calculator below applies the duty % to goods + freight, so it errs on the high side.
Freight is an input, not a quoted figure: the calculator starts at a placeholder $0.40/kg — replace it with your forwarder's quote.
Official sources (2026-10-01)
- USITC HTSUS: MFN duty
- USITC HTSUS ch. 99 (Rev. 20, 2026): note 52(b) exemption list (incl. 0801.32.00)
- USITC HTSUS: headings 9903.05.84-9903.05.86
- Global Trade Alert: Section 122 surcharge lapsed 24 Jul 2026, replaced by Section 301 country duties (secondary)
- Holland & Knight: Supreme Court struck down IEEPA tariffs, 20 Feb 2026 (secondary)
Preset starting value. Replace it with the rate from your destination's HS-code lookup (US: HTS, EU: TARIC, UK: HMRC).
Enter supplier cost and freight in USD. Results are converted to your display currency at the static reference rate shown below.
Rate used: 1 USD = 1 USD (reference table, 2026-09-01). Static snapshot — confirm the live rate with your bank before committing to a purchase order.
Suggested retail (per unit)
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Same shipment, three Incoterms. The total you end up paying barely moves; what changes is how much sits on the supplier’s invoice and how much lands on you later as freight, duty and tax.
| Incoterm | Supplier invoices you | You still pay | Total landed | Per unit |
|---|---|---|---|---|
| FOBGoods on board at origin port. You arrange and pay freight, insurance, duty, tax and clearance. | $119,000.00 | $7,247.16 | $126,247.16 | $180.35 |
| CIFGoods, freight and insurance to destination port. Duty, tax and clearance are still yours. | $126,097.16 | $150.00 | $126,247.16 | $180.35 |
| DDPDelivered to your door, duty and tax paid by the supplier. Nothing left to pay on arrival. | $126,247.16 | $0.00 | $126,247.16 | $180.35 |
Import VAT / GST is usually reclaimable if you are registered — it is a cash-flow cost, not a margin cost.
About this lane
Vietnam ships more cashew kernels to the United States than any other origin, and since 24 July 2026 most Vietnamese goods carry an extra 12.5% Section 301 duty under HTSUS heading 9903.05.84. Cashew kernels escape it. Subheading 0801.32.00 is listed in U.S. note 52(b) to chapter 99, and goods on that list enter under heading 9903.05.86 at the ordinary column-1 rate, which for shelled cashews is Free.
So the border cost is zero duty and no federal VAT. What moves your landed cost is the kernel price, ocean freight and FDA prior-notice handling. Cartons usually travel by sea in full or shared containers. Report 9903.05.86 alongside the 0801.32.00.00 line so the entry is not rated at 12.5% by mistake.
FAQ
Do Vietnamese cashews pay the new 12.5% US tariff?
No. HTSUS 0801.32.00 is on the note 52(b) list, which takes it out of the Vietnam country duty (9903.05.84). Report heading 9903.05.86 on the entry. The MFN rate for shelled cashews is Free, so total duty is 0% (checked 2026-10-01).
Does the exemption cover roasted or salted cashews?
Not automatically. Roasted, salted or flavoured nuts are usually classified in heading 2008, which has its own rate and was not part of this 0801.32 check. Classify the exact product before relying on 0%.
What still adds to landed cost if duty is zero?
Freight, insurance, the customs broker and the merchandise processing and harbor maintenance fees CBP collects on formal entries. Enter your forwarder's freight rate in the calculator, because the default is only a placeholder.
How does volumetric weight (CBM) affect landed cost for Vietnamese Cashew Import Calculator (USA)?
Volumetric weight converts box dimensions (L × W × H in cm) ÷ 5,000 into chargeable kilograms. Ocean LCL and air freight bill on whichever is higher between actual gross weight and volumetric weight, so low-density bulky goods inflate landed cost even when light.
How is landed cost and recommended retail margin calculated?
Landed cost = (FOB unit cost × MOQ) + chargeable freight + (FOB + freight) × duty rate. Retail price for an X% margin = landed cost ÷ (1 − X/100). At 45% margin, every $1 of landed cost requires $1.82 of retail price.
What is the standard volumetric divisor and when does it change?
Default is 5,000 cm³/kg, used for general air freight consolidation and ocean LCL. Some express airlines use 6,000; domestic couriers use 4,000–5,000. If your forwarder applies a different divisor, manually adjust the chargeable weight.
What's the difference between Incoterms FOB, CIF, and DDP?
FOB (Free On Board): the seller delivers to the origin port; the buyer pays freight and insurance. CIF (Cost Insurance Freight): the seller covers freight and insurance to the destination port, but you handle customs clearance and last-mile. DDP (Delivered Duty Paid): the seller delivers to your door with all duties paid — most expensive but simplest.
Which payment method is safest for a first international B2B order?
Small orders (under $10K): T/T 30% deposit + 70% against B/L copy. Medium ($10–50K): L/C (letter of credit) with the bank as escrow. Large (over $50K): escrow via Alibaba Trade Assurance or pre-shipment inspection (PSI). Never pay 100% upfront on a first transaction.