EU Combined Nomenclature · CN code · HS 2304.00
Soybean meal
✓ Can be used in a customs declaration 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.
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) | — | 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–United Kingdom agreement | United Kingdom | Free |
| EU–Morocco agreement | Morocco | Free |
Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies.
| Country | Value | Share | Change |
|---|---|---|---|
 Brazil | €3.5bn | 52.9% | -4.3% |
 Argentina | €1.9bn | 28.7% | -22.4% |
 Ukraine | €388.2m | 5.9% | +4.9% |
 United States | €251.4m | 3.8% | +115.2% |
 India | €129m | 2% | -60.4% |
 China | €112.5m | 1.7% | -11.5% |
 Norway | €81m | 1.2% | -6.6% |
 United Kingdom | €80.8m | 1.2% | -1.1% |
UK specific or compound duty Third-country duty 1 tariff line 
Türkiye 5% Third-country duty 1 tariff line USA specific or compound duty General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line Brazil 5.4% Third-country duty 2 tariff lines Argentina 5.4% Third-country duty 5 tariff lines 
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 Free Third-country duty 4 tariff lines 
GCC Free Third-country duty 5 tariff lines 
Switzerland Free Third-country duty 2 tariff lines Norway Free Third-country duty 2 tariff lines 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 10% Third-country duty 1 tariff line Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.
Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
Regulation (EU) 2023/1115, Annex I (consolidated text)
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.
This heading does not include soya-bean flakes, whether or not ground, from which the soya-bean oil has not been extracted (heading 2308).
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 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil | Free | — |
In the EU Combined Nomenclature, 2304 00 00 is one of 1 line under subheading 2304.00, oilcake and other solid residues.
The third-country duty is free, and quantities are declared in —.
Goods from 3 countries can enter the EU at a preferential rate instead of the standard Free; 3 of them pay no duty at all, for example under 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. or the EU–United Kingdom agreement.
In the 12 months to August 2026, the EU imported soybean meal (HS 2304.00) worth €6.6bn (down 11% on the year before), at an average of €0.33 per kg; Brazil supplied 53%, followed by Argentina.
For the same subheading, the Türkiye duty is 5%, the Canada duty is free, the Mexico duty is free, 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 free, 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 2304.00 worth US$11bn in 2024; the largest supplier from outside the EU was Brazil.
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.
3 countries have a preferential rate on this line, 3 of them at 0%, under 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 EU–United Kingdom agreement and the EU–Morocco agreement 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 2304.00 as a whole, the largest supplier from outside the EU in 2024 was Brazil (US$4bn), followed by Argentina.