2302 30 10: Wheat bran: 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
Wheat bran
✓ 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:
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
What you pay
Importing into EU
Customs duty44 €/t standard rate depends on the country of origin
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
Tariff quotas
Order number
Origin
In-quota duty
Period
Volume
Balance
Validity
09.0072
All third countries
30.6 EUR / t · 62.25 EUR / t
1 January 2026 – 31 December 2026
458,068,000 kg
457,605,894 kg
Open
Balances from the Commission’s weekly quota report of 30 October 2026.
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 8 November 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 · 8 November 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.
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.
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.
EU: imports by month · HS 2302.30
last 12 months€37.5m-30.9% · previous 12 months
Average import price€0.18 per kg
Preferential rate41%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
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.
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
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
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
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
44 €/t
—
In the EU Combined Nomenclature, 2302 30 10 is one of 2 lines under subheading 2302.30, bran, sharps and other residues, whether or not in the form: of wheat.
The third-country duty is a specific or compound duty: 44 €/t.
Goods from 129 countries can enter the EU at a preferential rate instead of the standard 44 €/t; 122 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported wheat bran (HS 2302.30) worth €37.5m (down 31% on the year before), at an average of €0.18 per kg; United Kingdom supplied 41%, followed by Côte d’Ivoire.
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 0.5%, the GCC duty is 5%, the Switzerland duty is free and the Nigeria duty is 10%.
EU member states imported goods of subheading 2302.30 worth US$405m in 2024; the largest supplier from outside the EU was Angola, and the United Kingdom ranked 3rd with US$4m.
Questions and answers
What is the EU import duty for CN code 2302 30 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 30 10?
129 countries have a preferential rate on this line, 122 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.
Where does the EU import these goods from?
For subheading 2302.30 as a whole, the largest supplier from outside the EU in 2024 was Angola (US$10m), followed by Ukraine.
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EU Combined Nomenclature · CN code · 
United Kingdom
Côte d’Ivoire
Moldova
Congo - Kinshasa
Ukraine
Angola
Congo - Brazzaville
Gabon
Türkiye
USA
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria