EU Combined Nomenclature · CN code · HS 2303.10
Starch manufacture residues (corn gluten feed)
Not declarable on its own: use one of its 1 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 2303 10 11 10 | corn gluten |
| 2303 10 11 90 | Other |
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.0090 | United States | 16% | 1 January 2026 – 31 December 2026 | 10,000,000 kg | 10,000,000 kg | Open |
| 09.6711 | Ukraine | Free | 1 January 2026 – 31 December 2026 | 85,000,000 kg | 62,871,198 kg | Critical |
Balances from the Commission’s weekly quota report of 23 October 2026.
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
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
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 320 €/t |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| 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. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Iceland agreement | Iceland | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Ukraine agreementQuota | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | 0 EUR / t |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 288 EUR / t |
| EU–Chile agreement | Chile | 240 EUR / t |
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.
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €46.9m | 84.4% | +181.9% |
 Pakistan | €3.4m | 6.1% | +69.9% |
 United Kingdom | €2.5m | 4.5% | -0% |
 Ukraine | €888k | 1.6% | -70.7% |
 China | €591k | 1.1% | -75.6% |
 India | €416k | 0.7% | -1.1% |
 Egypt | €350k | 0.6% | -46% |
 Thailand | €266k | 0.5% | -92.4% |
2303.10 Residues of starch manufacture and similar residues
UK Free Third-country duty 5 tariff lines · 2× specific or compound duty 
Türkiye Free Third-country duty 5 tariff lines USA 1.4% General (MFN) 1 tariff line 
Canada Free Third-country duty 2 tariff lines 
Mexico 15% Third-country duty 1 tariff line 
Brazil 5.4% Third-country duty 1 tariff line 
Argentina 5.4% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan 2% Third-country duty 1 tariff line 
GCC 5% Third-country duty 2 tariff lines 
Switzerland Free Third-country duty 4 tariff lines 
Norway Free Third-country duty 6 tariff lines · 2× specific or compound duty 
North Macedonia Free Third-country duty 3 tariff lines 
Nigeria 10% Third-country duty 1 tariff line 1. Subheadings 23031011 and 23031019 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 Annex III, part K, to Commission 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 Annex III, part G, to Regulation (EC) No 152/2009.
2. Subheading 23069005 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 an oil content of less than 3 %:
starch content: less than 45 %,
protein content (nitrogen content × 6,25): not less than 11,5 %;
(b) products of an oil content of not less than 3 % and not more than 8 %:
starch content: less than 45 %,
protein content (nitrogen content × 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 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 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 subheadings 23070011, 23070019, 23080011 and 23080019, 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 100 kg 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 100 kg 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 subheadings 23091011 to 23091070 and 23099031 to 23099070, the expression ‘milk products’ means the products of headings 0401, 0402, 0404, 0405 and 0406 and of subheadings 04032011 to 04032039, 04039011 to 04039069, 17021100, 17021900 and 21069051.
5. Subheading 23099020 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 Annex III, part K, to Regulation (EC) No 152/2009, their fat content shall not exceed 4,5 % by weight on the dry product determined in accordance with the method contained in 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.
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.
For the determination of the starch and protein content, the methods set out in Annex III, parts K and C, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) are to be applied.
Products classified in these subheadings must meet the criteria laid down in additional note 1 to this chapter.
These subheadings include:
1. maize gluten (generally, in the form of a flour), which is composed mainly of the gluten of the maize grains obtained from the separation of starch; the protein content (nitrogen × 6,25) is in excess of 40 % by weight;
2. gluten meal, which is mainly obtained by mixing dry residue from the manufacture of starch from maize with pure gluten; such products generally contain about 40 % by weight of proteins (nitrogen × 6,25);
3. corn gluten feed, which generally contains at least 20 % by weight of proteins (nitrogen × 6,25), and is composed mainly of particles of pericarp and endosperm, of maize gluten and sometimes of concentrated maize steeping liquor, all of which are by-products of the manufacture of starch from maize.
These subheadings also include the above products agglomerated in the form of pellets.
These subheadings cover only products with a starch content not exceeding 28 % by weight on the dry product determined in accordance with the method contained in Annex III, part K, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1), and a fat content not exceeding 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part G, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1).
Products with a higher content of starch or fat are normally classified in Chapter 11 or in subheading 2302 10 10, 2302 10 90, 2309 90 41 or 2309 90 51, as appropriate. The same applies for goods which contain products extracted from maize by a method other than the production of starch by the wet process (residues from the sifting of maize grains, ground maize grains, residues from the extraction of maize germ oil by the dry process, etc.).
Products classified in these subheadings must not contain residues from the extraction of maize germ oil by the wet process either.
Concentrated maize steeping liquors fall in subheading 2303 10 90, irrespective of their protein content.
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
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 | Exceeding 40 % by weight | 320 €/t | — |
| 2025 | unchanged | 320 €/t | — |
| 2024 | unchanged | 320 €/t | — |
| 2023 | unchanged | 320 €/t | — |
| 2022 | unchanged | 320 €/t | — |
| 2021 | unchanged | 320 €/t | — |
| 2020 | unchanged | 320 €/t | — |
| 2019 | Exceeding 40 % by weight | 320 €/t | — |
In the EU Combined Nomenclature, 2303 10 11 is one of 3 lines under subheading 2303.10, residues of starch manufacture and similar residues.
The third-country duty is a specific or compound duty: 320 €/t.
Goods from 125 countries can enter the EU at a preferential rate instead of the standard 320 €/t; 114 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported starch manufacture residues (corn gluten feed) (HS 2303.10) worth €55.5m (up 74% on the year before), at an average of €0.22 per kg; United States supplied 84%, followed by Pakistan.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is 1.4%, 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 free, the Japan duty is free, the Taiwan duty is 2%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
EU member states imported goods of subheading 2303.10 worth US$545m in 2024; the largest supplier from outside the EU was the United States.
The third-country duty in the EU Combined Nomenclature is 320 €/t; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
125 countries have a preferential rate on this line, 114 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.
For subheading 2303.10 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$39m), followed by China.