Chapter 08 · Edible fruit and nuts
Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled — Coconuts — Other
0801.19.00
- Line status
- Official
- Reference
- EAC CET 2022, Schedule 1
- Customs duty
- 35%
- Category 35 · sensitive items
- VAT
- Customs value and duties collected, excluding VAT
- Excise duty
- 0
- Does not apply to this line
- Statistical unit
- kg
- In force since 1 July 2022
Import duties and taxes
All duties and taxes collected when importing these goods, for an origin outside the EAC. Flat amounts depend on the weight or the number of containers.
| Duty or tax | Rate | Base | Status |
|---|---|---|---|
DD
Import duty (EAC CET)
Indicative
Exempt for EAC origin
DetailsThe applicable rate depends on which EAC CET band the tariff line falls into (0%, 10%, 25% or 35%). There is no single rate: see the simulator and the detailed tariff by HS code. |
35% | Customs value | Indicative |
VAT
Value added tax (national)
Indicative
DetailsVAT is a national tax, not an EAC-wide levy: its rate varies by the member state where the import is cleared (for example 16% in Kenya, 18% in Tanzania, Uganda and Rwanda, as of publication). No single rate is applied here: verify the current rate with the relevant national revenue authority before relying on any estimate. |
not quantified | Customs value and duties collected, excluding VAT | Indicative |
Other lines of heading 0801
- 0801.11.00 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled — Coconuts — Desiccated 35%
- 0801.12.00 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled — Coconuts — In the inner shell (endocarp) 35%
- 0801.21.00 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled — Brazil nuts — In shell 35%
- 0801.22.00 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled — Brazil nuts — Shelled 35%
- 0801.31.00 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled — Cashew nuts — In shell 35%
- 0801.32.00 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled — Cashew nuts — Shelled 35%
Sources 2
-
01
EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository
Accessed on
-
02
East African Community, Customs Union (new tab), East African Community (eac.int)
Accessed on