2302 40 02: With a starch content not exceeding 35 % by weight

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Export measures 1

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

TARIC data as of 29 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 4% 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 · 29 October 2026

Preferential rates by country

EU: imports by month · HS 2302.40

last 12 months€1.8m-42.6% · previous 12 months

Average import price€0.27 per kg

Preferential rate19%

Main suppliers, last 12 months

Country	Value	Share	Change
United States	€892k	50.5%	-17.2%
United Kingdom	€279k	15.8%	-66.4%
Ukraine	€216k	12.2%	-72.1%
India	€99k	5.6%	+135.7%
Kenya	€79k	4.4%	+159.9%
Suriname	€50k	2.8%	-27.3%
Canada	€35k	2%	-1.3%
Peru	€31k	1.7%	+12,153.2%

Same subheading in other tariffs

2302.40 Bran, sharps and other residues, whether or not in the form: of other cereals

UK specific or compound duty Third-country duty 4 tariff lines Türkiye Free Third-country duty 8 tariff lines USA Free General (MFN) 1 tariff line Canada Free General (MFN) 3 tariff lines · 1× specific or compound duty Mexico 10% General (MFN) 2 tariff lines Brazil 5.4% General (MFN) 1 tariff line Argentina 5.4% General (MFN) 3 tariff lines Peru Free General (MFN) 2 tariff lines New Zealand Free General (MFN) 2 tariff lines Japan Free General (MFN) 2 tariff lines Taiwan 2.5% General (MFN) 2 tariff lines GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 5 tariff lines · 3× specific or compound duty Norway Free General (MFN) 2 tariff lines · 1× specific or compound duty North Macedonia 5% General (MFN) 4 tariff lines Nigeria 10% General (MFN) 1 tariff line

EU lines: 2302.40

• 2302 40 02With a starch content not exceeding 35 % by weight44 €/t
• 2302 40 08Bran, sharps and other residues, whether or not in the form: of other cereals, of rice, other89 €/t
• 2302 40 10Of 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 weight44 €/t
• 2302 40 90Bran, sharps and other residues, whether or not in the form: of other cereals, other89 €/t

Legal notes

Chapter notes: Chapter 23 →

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.

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.

Questions and answers

Typical products

• brans, sharps and other residues - cereals
• brans, sharps and other residues - rice

Everyday names, not part of the legal text.