HEADING 2308 · Chapter 23

Oil-cake 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

Chapter: Food industry residues; animal feed. MFN tariff rates, zero-rate jurisdictions, FTA preferences, and import permit/compliance requirements across 13 customs authorities for HS Heading 2308.

Zero-rate jurisdictions
GBUSMYJPAU
Zero MFN for some/all subheadings
Top-3 highest rate
IN 15%
TH 10%
BR 5.4%
No import restrictions
USMYPHJPKRAUGBBR
Heaviest regulation
IN · 1 rules
ID · 1 rules
TH · 1 rules
China export
Export rebate (sample)
0%

China export rebate for a subheading under this heading (GACC data). Verify per-code on detail page; rates may vary by subheading.

Cross-jurisdiction matrix

Tariff = primary MFN/BCD column; compliance = LARTAS, FDA permits, BIS, TISI, prohibition lists etc.

ISOCountryCodesMFN rangeZeroFTAPermits
USUnited States61.4% – 1.9%1YesNoneBrowse →
INIndia115% – 15%1Browse →
IDIndonesia15% – 5%Yes1Browse →
MYMalaysia10% – 0%1YesNoneBrowse →
PHPhilippines1NoneBrowse →
THThailand110% – 10%Yes1Browse →
VNVietnam15% – 5%Yes1Browse →
JPJapan11YesNoneBrowse →
KRKorea45% – 5%YesNoneBrowse →
AUAustralia11YesNoneBrowse →
GBUnited Kingdom50% – 0%5NoneBrowse →
BRBrazil15.4% – 5.4%NoneBrowse →
MXMexico2NoneBrowse →
CNChina15% – 5%Yes1Browse →

Drill down to 6-digit subheadings

1 WCO subheadings under this heading. Click any to see 6-digit cross-country tariff detail.

HS Legal Notes · Chapter 23

Chapter and Section Notes are the legal basis of HS classification (GIR Rule 1), overriding intuitive readings of heading texts.

Chapter 23 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 chapter notes

1. Codes 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 the UK equivalent of Annex III, part K, to 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 the UK equivalent of Annex III, part G, to Regulation (EC) No 152/2009.

2. Code 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:

- oil content: less than 3%
- starch content: less than 45%
- protein content (nitrogen content x 6.25): not less than 11.5%;

- b. products of:
- oil content: not less than 3% and not more than 8%
- starch content: less than 45%
- protein content (nitrogen content x 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 the UK equivalent of 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 the UK equivalent of 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 codes 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 100kg 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 100kg 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 codes 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression 'milk products' means the products of heading 0401, 0402, 0404, 0405 and 0406 and of codes 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. Code 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 the UK equivalent of Annex III, part K, to Regulation (EC) 152/2009, their fat content shall not exceed 4.5% by weight on the dry product determined in accordance with the method contained in the UK equivalent of 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.

Section IV Notes · Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; Products, whether or not containing nicotine, intended for inhalation without combustion; Other nicotine containing products intended for the intake of nicotine into the human body

In this section the term 'pellets' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Source: HS legal notes as enacted (via UK Trade Tariff official publication)

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HS 2308 Oil-cake 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 · Tariff & Compliance Comparison across 14 Countries · Treayo