EU Combined Nomenclature · CN code · HS 2306.90

2306 90 11

2306 90 11: Containing 3 % or less by weight of olive oil

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 2306 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305:
  2. 2306 90 Other:
  3. Other:
  4. Oilcake and other residues resulting from the extraction of olive oil:
  5. 2306 90 11 Containing 3 % or less by weight of olive oil

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

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

Additional duties and charges 3

  • Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
    Applies to goods from
    all countries except Belarus, Russia
    Legal act
    Regulation 1227/25
    Documents
    • Y155 Products exported directly or indirectly from the Russian Federation or Belarus
  • Additional dutyAdditional duties 50%
    Applies to goods from
    Belarus, Russia
    Legal act
    Regulation 1227/25
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 4

  • Import controlImport control of organic products
    Applies to goods from
    all countries except Switzerland, Iceland, Liechtenstein, Norway
    Legal act
    Regulation 2306/21
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    Regulation 1157/24
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • 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
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 1

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

Export measuresDestinationLegal actValidity
Export control - Waste All third countries Regulation 1157/24 21 May 2026

TARIC data as of 26 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 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

EU: imports by month · HS 2306.90

last 12 months€52.1m+51.8% · previous 12 months
Average import price€0.12 per kg
Preferential rate0%
Jan 2024: €999kFeb 2024: €2.2mMar 2024: €912kApr 2024: €1.2mMay 2024: €5.5mJun 2024: €2.4mJul 2024: €3.4mAug 2024: €1.9mSept 2024: €1.7mOct 2024: €4.6mNov 2024: €993kDec 2024: €3mJan 2025: €4.3mFeb 2025: €1.8mMar 2025: €3.2mApr 2025: €4.6mMay 2025: €1.2mJun 2025: €5mJul 2025: €1.9mAug 2025: €2mSept 2025: €5mOct 2025: €3.8mNov 2025: €2.6mDec 2025: €1.6mJan 2026: €3.3mFeb 2026: €4.1mMar 2026: €4.2mApr 2026: €5.6mMay 2026: €9.7mJun 2026: €4.8mJul 2026: €5mAug 2026: €2.2m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
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%

Same subheading in other tariffs

2306.90 Oilcake and other solid residues, whether or not ground: other

EU lines: 2306.90

Binding rulings for similar goods

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.

  • N313673 U.S. CBP 2 September 2020 · 2306.90.01.50

    The tariff classification of Deoiled Shea Nuts from Ghana

  • N309191 U.S. CBP 19 February 2020 · 2306.90.01.50

    The tariff classification of Chia Instant Powder from Peru.

  • N301829 U.S. CBP 6 December 2018 · 2306.90.01.30

    The tariff classification, country of origin, marking and status under the North American Free Trade Agreement (NAFTA) of HempBev 65 from Canada, Article 509

Legal notes

Subheading note
Additional 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.

2306 90 11 and 2306 90 19 · Oilcake and other residues resulting from the extraction of olive oil

The expression ‘residues resulting from the extraction of olive oil’ means only products with a fatty matter content not exceeding 8 % by weight. Such products (except dregs) with a higher content of fatty matter are to be classified in the same subheading as the base material (subheading 0709 92 10 or 0709 92 90).

For the determination of the fat content, the method set out in Annex IV to Commission Implementing Regulation (EU) 2022/2105 (1) is to be applied.

(1) Commission Implementing Regulation (EU) 2022/2105 of 29 July 2022 laying down rules on conformity checks of marketing standards for olive oil and methods of analysis of the characteristics of olive oil (OJ L 284 4.11.2022, p. 23, ELI: http://data.europa.eu/eli/reg_impl/2022/2105/oj)

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.

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.

YearDescriptionThird-country dutySupplementary unit
2026 Containing 3 % or less by weight of olive oil Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Containing 3 % or less by weight of olive oil Free —

CN code 2306 90 11 is a line of the EU Combined Nomenclature under HS subheading 2306.90 (oilcake and other solid residues, whether or not ground: other).

The third-country duty is free, and quantities are declared in —.

In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.

Imports of goods of subheading 2306.90 into the EU came to €52.1m between September 2025 and August 2026 (up 52% on the year before); 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.

Questions and answers

What is the EU import duty for CN code 2306 90 11?

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.

Do anti-dumping or other extra duties apply to 2306 90 11?

Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the EU import these goods from?

For subheading 2306.90 as a whole, the largest supplier from outside the EU in 2024 was Indonesia (US$326m), followed by Tunisia.

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