EU tariff chapter 23
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER. 9 headings and 64 eight-digit codes, with conventional duty rates from free to 12 per cent; 32 lines carry a specific rate.
Notes
1. Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.
Subheading note
1. For the purposes of subheading 2306 41, the expression ‘low erucic acid rape or colza seeds’ means seeds as defined in subheading note 1 to Chapter 12.
Additional notes
1. Subheadings 2303 10 11 and 2303 10 19 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.
Their starch content shall not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex III, part K, to Commission Regulation (EC) No 152/2009, and their fat content shall not exceed 4,5 % by weight on the dry product, determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009.
2. Subheading 2306 90 05 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:
(a) products of an oil content of less than 3 %:
- starch content: less than 45 %,
- protein content (nitrogen content × 6,25): not less than 11,5 %;
(b) products of an oil content of not less than 3 % and not more than 8 %:
- starch content: less than 45 %,
- protein content (nitrogen content × 6,25): not less than 13 %.
Moreover, such residues shall not contain ingredients which are not obtained from maize grains.
For the determination of the starch and protein content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts K and C, are to be applied.
For the determination of the oil and moisture content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts G and A, respectively, are to be applied.
Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.
3. For the purposes of subheadings 2307 00 11, 2307 00 19, 2308 00 11 and 2308 00 19, the following expressions shall have the meanings hereby assigned to them:
- ‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,
- ‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product,
- ‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,
- ‘% mas’: the symbol for alcoholic strength by mass.
4. For the purposes of subheadings 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression ‘milk products’ means the products of headings 0401, 0402, 0404, 0405 and 0406 and of subheadings 0403 20 11 to 0403 20 39, 0403 90 11 to 0403 90 69, 1702 11 00, 1702 19 00 and 2106 90 51.
5. Subheading 2309 90 20 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:
- screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or
- residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products.
These products may also contain residues from the extraction of maize germ oil by the wet milling process.
Their starch content shall not exceed 28 % by weight on the dry product in accordance with the method contained in Annex III, part K, to Regulation (EC) No 152/2009, their fat content shall not exceed 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009, and their protein content shall not exceed 40 % on the dry product determined in accordance with the method contained in Annex III, part C, to Regulation (EC) No 152/2009.
Headings and duty rates
Heading 2301
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2301 10 00 | Flours, meals and pellets, of meat or meat offal; greaves | Free | |
| 2301 20 00 | Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates | Free |
Heading 2302
Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2302 10 | Of maize (corn): | ||
| 2302 10 10 | With a starch content not exceeding 35 % by weight | 44 €/t | |
| 2302 10 90 | Other | 89 €/t | |
| 2302 30 | Of wheat: | ||
| 2302 30 10 | Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight(204)(207) | 44 €/t | |
| 2302 30 90 | Other(204) | 89 €/t | |
| 2302 40 | Of other cereals: | ||
| Of rice: | |||
| 2302 40 02 | With a starch content not exceeding 35 % by weight | 44 €/t | |
| 2302 40 08 | Other | 89 €/t | |
| Other: | |||
| 2302 40 10 | Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight(204)(207) | 44 €/t | |
| 2302 40 90 | Other(204) | 89 €/t | |
| 2302 50 00 | Of leguminous plants | 5.1 % |
- (204) WTO tariff quota. This quota is not applicable to products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus.
- (207) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where a duty of 95 €/t applies.
Heading 2303
Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2303 10 | Residues of starch manufacture and similar residues: | ||
| Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product: | |||
| 2303 10 11 | Exceeding 40 % by weight(204) | 320 €/t | |
| 2303 10 19 | Not exceeding 40 % by weight(210) | Free | |
| 2303 10 90 | Other(210) | Free | |
| 2303 20 | Beet-pulp, bagasse and other waste of sugar manufacture: | ||
| 2303 20 10 | Beet-pulp(210) | Free | |
| 2303 20 90 | Other(210) | Free | |
| 2303 30 00 | Brewing or distilling dregs and waste(210) | Free |
- (204) WTO tariff quota. This quota is not applicable to products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus.
- (210) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
Heading 2304 00 00
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2304 00 00 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil(210) | Free |
- (210) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
Heading 2305 00 00
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2305 00 00 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil(210) | Free |
- (210) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
Heading 2306
Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2306 10 00 | Of cotton seeds(210) | Free | |
| 2306 20 00 | Of linseed(210) | Free | |
| 2306 30 00 | Of sunflower seeds(210) | Free | |
| Of rape or colza seeds: | |||
| 2306 41 00 | Of low erucic acid rape or colza seeds(210) | Free | |
| 2306 49 00 | Other(210) | Free | |
| 2306 50 00 | Of coconut or copra(210) | Free | |
| 2306 60 00 | Of palm nuts or kernels(210) | Free | |
| 2306 90 | Other: | ||
| 2306 90 05 | Of maize (corn) germ(210) | Free | |
| Other: | |||
| Oilcake and other residues resulting from the extraction of olive oil: | |||
| 2306 90 11 | Containing 3 % or less by weight of olive oil | Free | |
| 2306 90 19 | Containing more than 3 % by weight of olive oil | 48 €/t | |
| 2306 90 90 | Other(210) | Free |
- (210) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
Heading 2307 00
Wine lees; argol:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Wine lees: | |||
| 2307 00 11 | Having a total alcoholic strength by mass not exceeding 7,9 % mas and a dry matter content not less than 25 % by weight | Free | |
| 2307 00 19 | Other | 1,62 €/kg/tot. alc. | |
| 2307 00 90 | Argol | Free |
Heading 2308 00
Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Grape marc: | |||
| 2308 00 11 | Having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weight | Free | |
| 2308 00 19 | Other | 1,62 €/kg/tot. alc. | |
| 2308 00 40 | Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes | Free | |
| 2308 00 90 | Other(210) | 1.6 % |
- (210) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
Heading 2309
Preparations of a kind used in animal feeding:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2309 10 | Dog or cat food, put up for retail sale: | ||
| Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products: | |||
| Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup: | |||
| Containing no starch or containing 10 % or less by weight of starch: | |||
| 2309 10 11 | Containing no milk products or containing less than 10 % by weight of such products | Free | |
| 2309 10 13 | Containing not less than 10 % but less than 50 % by weight of milk products(18) | 498 €/t | |
| 2309 10 15 | Containing not less than 50 % but less than 75 % by weight of milk products(18) | 730 €/t | |
| 2309 10 19 | Containing not less than 75 % by weight of milk products(18) | 948 €/t | |
| Containing more than 10 % but not more than 30 % by weight of starch: | |||
| 2309 10 31 | Containing no milk products or containing less than 10 % by weight of such products | Free | |
| 2309 10 33 | Containing not less than 10 % but less than 50 % by weight of milk products(18) | 530 €/t | |
| 2309 10 39 | Containing not less than 50 % by weight of milk products(18) | 888 €/t | |
| Containing more than 30 % by weight of starch: | |||
| 2309 10 51 | Containing no milk products or containing less than 10 % by weight of such products(18) | 102 €/t | |
| 2309 10 53 | Containing not less than 10 % but less than 50 % by weight of milk products(18) | 577 €/t | |
| 2309 10 59 | Containing not less than 50 % by weight of milk products(18) | 730 €/t | |
| 2309 10 70 | Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products(18) | 948 €/t | |
| 2309 10 90 | Other | 9.6 % | |
| 2309 90 | Other: | ||
| 2309 90 10 | Fish or marine mammal solubles | 3.8 % | |
| 2309 90 20 | Products referred to in additional note 5 to this chapter(210) | Free | |
| Other, including premixes: | |||
| Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products: | |||
| Containing starch, glucose, glucose syrup, maltodextrine or maltodextrin syrup: | |||
| Containing no starch or containing 10 % or less by weight of starch: | |||
| 2309 90 31 | Containing no milk products or containing less than 10 % by weight of such products(204)(210) | 23 €/t | |
| 2309 90 33 | Containing not less than 10 % but less than 50 % by weight of milk products | 498 €/t | |
| 2309 90 35 | Containing not less than 50 % but less than 75 % by weight of milk products | 730 €/t | |
| 2309 90 39 | Containing not less than 75 % by weight of milk products | 948 €/t | |
| Containing more than 10 % but not more than 30 % by weight of starch: | |||
| 2309 90 41 | Containing no milk products or containing less than 10 % by weight of such products(204)(210) | 55 €/t | |
| 2309 90 43 | Containing not less than 10 % but less than 50 % by weight of milk products | 530 €/t | |
| 2309 90 49 | Containing not less than 50 % by weight of milk products | 888 €/t | |
| Containing more than 30 % by weight of starch: | |||
| 2309 90 51 | Containing no milk products or containing less than 10 % by weight of such products(204)(210) | 102 €/t | |
| 2309 90 53 | Containing not less than 10 % but less than 50 % by weight of milk products | 577 €/t | |
| 2309 90 59 | Containing not less than 50 % by weight of milk products | 730 €/t | |
| 2309 90 70 | Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products | 948 €/t | |
| Other: | |||
| 2309 90 91 | Beet-pulp with added molasses(210) | 12 % | |
| 2309 90 96 | Other(210) | 9.6 % |
- (18) WTO tariff quota.
- (210) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
- (204) WTO tariff quota. This quota is not applicable to products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus.
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