2302 10 10: With a starch content not exceeding 35 % by weight
✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
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:
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
Additional dutyAdditional duties50% 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
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
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 1
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
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.
Austria13% reduced rate
Belgium6% reduced rate
Bulgaria20%
Croatia5% reduced rate
Cyprus19%
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland13.5% reduced rate
France5.5% reduced rate
Germany7% reduced rate
Greece6% reduced rate
Hungary27%
Ireland23%
Italy4% reduced rate
Latvia21%
Lithuania21%
Luxembourg3% reduced rate
Malta0% reduced rate
Netherlands21%
Poland23%
Portugal23%
Romania11% reduced rate
Slovakia19% reduced rate
Slovenia9.5% reduced rate
Spain21%
Sweden25%
TEDB · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
44 €/t
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
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.
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
For the distinction between products of this heading and those of Chapter 11, see note 2(A) to Chapter 11.
Residues mentioned under HS Explanatory Note to heading 2302, (B), (1), should contain 50 % or more of cereals or leguminous plants.
For the determination of the starch content (on the product as received), the method set out in Annex III, part K, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) is to be applied.
2302 10 10 and 2302 10 90 · Of maize (corn)
Provided that they satisfy the criteria laid down in note 2(A) to Chapter 11, broken maize grains recovered during the sifting of cleaned unhulled maize grains are excluded from these subheadings (subheading 1104 23 98).
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.
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
With a starch content not exceeding 35 % by weight
44 €/t
—
2025
unchanged
44 €/t
—
2024
unchanged
44 €/t
—
2023
unchanged
44 €/t
—
2022
unchanged
44 €/t
—
2021
unchanged
44 €/t
—
2020
unchanged
44 €/t
—
2019
With a starch content not exceeding 35 % by weight
44 €/t
—
In the EU Combined Nomenclature, 2302 10 10 is one of 2 lines under subheading 2302.10, bran, sharps and other residues, whether or not in the form: of maize (corn).
The third-country duty is a specific or compound duty: 44 €/t.
Goods from 125 countries can enter the EU at a preferential rate instead of the standard 44 €/t; 120 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
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 goods of subheading 2302.10 worth €11.5m (up 15% on the year before), at an average of €0.27 per kg; United Kingdom supplied 81%, followed by Ukraine.
For the same subheading, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is 5.4%, the Argentina duty is 5.4%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 10%.
EU member states imported goods of subheading 2302.10 worth US$75m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$2m.
Questions and answers
What is the EU import duty for CN code 2302 10 10?
The third-country duty in the EU Combined Nomenclature is 44 €/t; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 2302 10 10?
125 countries have a preferential rate on this line, 120 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 2302 10 10?
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 2302.10 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$2m).
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EU Combined Nomenclature · CN code · 
United Kingdom
Ukraine
United States
Brazil
Egypt
China
Moldova
Ghana
Türkiye
Canada
Mexico
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria