2307 00 90 · Argol
See the HS Explanatory Note to heading 2307, second paragraph.
EU Combined Nomenclature · CN code · HS 2307.00
2307 00 90
2307 00 90: Wine lees; argol, argol
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 2307 00 Wine lees; argol:
- 2307 00 90 Argol
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: 2 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 2
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- 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
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 25.5% -
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 23% -
Slovenia 22% -
Spain 21% -
Sweden 25%
TEDB · 26 October 2026
EU: imports by month · HS 2307.00
last 12 months€2.4m-18.2% · previous 12 months
Average import price€0.82 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €1.5m | 64.4% | -22.3% |
 Brazil | €286k | 12% | -43.4% |
 Argentina | €216k | 9.1% | +194.3% |
 Chile | €126k | 5.3% | -32.6% |
 Mexico | €83k | 3.5% | +136.3% |
 Türkiye | €32k | 1.3% | — |
 Uruguay | €30k | 1.3% | — |
 Ukraine | €26k | 1.1% | — |
Same subheading in other tariffs
UK Free Third-country duty 3 tariff lines Türkiye 13% Third-country duty 3 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line Mexico 10% 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 3% – 14% Third-country duty 2 tariff lines · average 8.5% 
GCC 5% Third-country duty 2 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines · 1× specific or compound duty 
North Macedonia 5% Third-country duty 3 tariff lines 
Nigeria 10% Third-country duty 1 tariff line EU lines: 2307.00
Legal notes
Additional notes
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.
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.
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.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Argol | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Argol | Free | — |
In the EU Combined Nomenclature, 2307 00 90 is one of 3 lines under subheading 2307.00, wine lees; argol.
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.
In the 12 months to August 2026, the EU imported goods of subheading 2307.00 worth €2.4m (down 18% on the year before), at an average of €0.82 per kg; United States supplied 64%, followed by Brazil.
For the same subheading, the UK duty is free, the Türkiye duty is 13%, the US duty is free, the Canada duty is free, the Mexico duty is 10%, 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 3%–14%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 10%.
EU member states imported goods of subheading 2307.00 worth US$8m in 2024; the largest supplier from outside the EU was the United States.
Questions and answers
What is the EU import duty for CN code 2307 00 90?
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 2307 00 90?
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 2307.00 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$2m), followed by Brazil.
Typical products
Everyday names, not part of the legal text.