EU Combined Nomenclature · CN code · HS 2301.10
2301 10 00: Flours, meals and pellets, of meat or meat offal; greaves
Meat and bone meal
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 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:
- 2301 10 00 Flours, meals and pellets, of meat or meat offal; greaves
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 1227/25
- Documents
- Y155 Products exported directly or indirectly from the Russian Federation or Belarus
- Additional dutyAdditional duties 50%
- Applies to goods from
- Belarus, Russia
- Legal act
- Regulation 1227/25
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 7
- Import controlVeterinary control
- Applies to goods from
- all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
- Legal act
- Regulation 0632/21
- Documents
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
- Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
- Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
- Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- Regulation 0966/23
- Import controlImport control on seal products
- Applies to goods from
- all countries
- Legal act
- Regulation 1850/15
- Documents
- C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
- C680 Written notification of import and document giving evidence where the products were acquired (seal product)
- C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
- Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
- Import controlImport control of organic products
- Applies to goods from
- all countries except Switzerland, Iceland, Liechtenstein, Norway
- Legal act
- Regulation 2306/21
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- Regulation 1157/24
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 2
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control - CITES | All third countries | Regulation 0966/23 | 20 May 2023 |
| Export control - Waste | All third countries | Regulation 1157/24 | 21 May 2026 |
TARIC data as of 26 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 13% reduced rate -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 5% reduced rate -
Cyprus 19% -
Czechia 12% reduced rate -
Denmark 25% -
Estonia 24% -
Finland 13.5% reduced rate -
France 5.5% reduced rate -
Germany 7% reduced rate -
Greece 6% reduced rate -
Hungary 27% -
Ireland 23% -
Italy 10% reduced rate -
Latvia 21% -
Lithuania 21% -
Luxembourg 3% reduced rate -
Malta 0% reduced rate -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 11% reduced rate -
Slovakia 19% reduced rate -
Slovenia 9.5% reduced rate -
Spain 21% -
Sweden 25%
TEDB · 26 October 2026
EU: imports by month · HS 2301.10
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 New Zealand | €24.5m | 33.4% | +18.3% |
 Ukraine | €12m | 16.3% | +10.7% |
 Australia | €12m | 16.3% | +10.3% |
 Norway | €8.9m | 12.2% | +17.9% |
 United Kingdom | €5.8m | 7.9% | -44.8% |
 Serbia | €4.9m | 6.7% | +9.1% |
 South Africa | €1.3m | 1.7% | +10.8% |
 Argentina | €1.1m | 1.5% | +253.1% |
Same subheading in other tariffs
2301.10 Flours, meals and pellets, of meat or meat offal; greaves
UK Free Third-country duty 1 tariff line 
Türkiye 2% Third-country duty 3 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 3 tariff lines 
Mexico 15% Third-country duty 2 tariff lines 
Brazil 5.4% Third-country duty 2 tariff lines Argentina 5.4% Third-country duty 5 tariff lines 
Peru Free Third-country duty 2 tariff lines New Zealand 5% Third-country duty 5 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 2 tariff lines 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 3 tariff lines Norway specific or compound duty Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 10% Third-country duty 1 tariff line Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
Legal notes
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
General notes to the chapter
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
Additional note 3
The potential alcoholic strength by mass is to be calculated by multiplying the mass of the sugars (calculated in kilograms of invert sugar) contained in 100 kg of the product in question by a factor of 0,47.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Flours, meals and pellets, of meat or meat offal; greaves | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Flours, meals and pellets, of meat or meat offal; greaves | Free | — |
In the EU Combined Nomenclature, 2301 10 00 is one of 1 line under subheading 2301.10, flours, meals and pellets, of meat or meat offal; greaves.
The third-country duty is free, and quantities are declared in —.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported meat and bone meal (HS 2301.10) worth €73.2m (up 8% on the year before), at an average of €0.64 per kg; New Zealand supplied 33%, followed by Ukraine.
For the same subheading, the UK duty is free, the Türkiye duty is 2%, the US duty is free, the Canada duty is free, the Mexico duty is 15%, the Brazil duty is 5.4%, the Argentina duty is 5.4%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
EU member states imported goods of subheading 2301.10 worth US$789m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$22m.
Questions and answers
What is the EU import duty for CN code 2301 10 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Do anti-dumping or other extra duties apply to 2301 10 00?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 2301.10 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$22m), followed by New Zealand.
Typical products
Everyday names, not part of the legal text.