EU Combined Nomenclature · CN code · HS 2306.90
✓ 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 24 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 6% reduced rate 
Romania 11% reduced rate 
Slovakia 19% reduced rate 
Slovenia 9.5% reduced rate 
Spain 21% 
Sweden 25% TEDB · 24 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–Israel agreement | Israel | Free |
| EU–South Korea agreement | South Korea | 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 |
|---|---|---|---|
 Tunisia | €21.8m | 41.8% | +45.4% |
 Côte d’Ivoire | €16.2m | 31.1% | +75.1% |
 Argentina | €5.2m | 10.1% | +29,137,344.4% |
 Algeria | €1.7m | 3.2% | +2,596.4% |
 India | €1.6m | 3% | -35.6% |
 Türkiye | €1.5m | 2.9% | +186.4% |
 United States | €958k | 1.8% | +69.7% |
 Brazil | €834k | 1.6% | -40.7% |
2306.90 Oilcake and other solid residues, whether or not ground: other
UK Free Third-country duty 4 tariff lines Türkiye Free Third-country duty 4 tariff lines USA specific or compound duty General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico 15% Third-country duty 2 tariff lines Brazil 5.4% Third-country duty 2 tariff lines Argentina 5.4% Third-country duty 3 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines 
Japan Free Third-country duty 2 tariff lines 
Taiwan Free Third-country duty 3 tariff lines 
GCC 5% Third-country duty 2 tariff lines 
Switzerland Free Third-country duty 4 tariff lines 
Norway Free Third-country duty 2 tariff lines · 1× specific or compound duty 
North Macedonia Free Third-country duty 4 tariff lines 
Nigeria 10% Third-country duty 1 tariff line Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of Deoiled Shea Nuts from Ghana
The tariff classification of Chia Instant Powder from Peru.
The tariff classification, country of origin, marking and status under the North American Free Trade Agreement (NAFTA) of HempBev 65 from Canada, Article 509
1. For the purposes of subheading 230641, the expression ‘low erucic acid rape or colza seeds’ means seeds as defined in subheading note 1 to Chapter 12.
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.
This subheading covers the residues from the extraction of oil of maize (corn) germs, obtained by wet or dry processing, and which conform to the criteria of additional note 2 to this chapter.
Products which do not conform to these criteria are generally classified in Chapter 11 or heading 2302 or 2309, as appropriate.
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 | Of maize (corn) germ | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Of maize (corn) germ | Free | — |
In the EU Combined Nomenclature, 2306 90 05 is one of 4 lines under subheading 2306.90, oilcake and other solid residues, whether or not ground: other.
The third-country duty is free, and quantities are declared in —.
Goods from 5 countries can enter the EU at a preferential rate instead of the standard Free; 5 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 goods of subheading 2306.90 worth €52.1m (up 52% on the year before), at an average of €0.12 per kg; Tunisia supplied 42%, followed by Côte d’Ivoire.
For the same subheading, the UK duty is free, the Türkiye duty is free, 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 free, 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 2306.90 worth US$418m in 2024; the largest supplier from outside the EU was Indonesia.
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.
5 countries have a preferential rate on this line, 5 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–Israel 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 2306.90 as a whole, the largest supplier from outside the EU in 2024 was Indonesia (US$326m), followed by Tunisia.