EU Combined Nomenclature · CN code · HS 2308.00
✓ 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.
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 2308 00 40 10 | Citrus pulp residues |
| 2308 00 40 90 | Other |
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 0% reduced rate 
Italy 4% / 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 9.5% reduced rate 
Spain 21% 
Sweden 25% TEDB · 26 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 Argentina | €183.8m | 59.4% | +27.8% |
 United Kingdom | €35.1m | 11.3% | -2.3% |
 Brazil | €30.8m | 9.9% | +26.8% |
 Mexico | €14.1m | 4.6% | -3.4% |
 Peru | €10.6m | 3.4% | -39% |
 Ukraine | €7.4m | 2.4% | +6.3% |
 United States | €6.7m | 2.2% | -45.8% |
 India | €5.4m | 1.8% | -1.1% |
UK Free Third-country duty 5 tariff lines 
Türkiye 4% Third-country duty 4 tariff lines USA Free – 1.9% General (MFN) 4 tariff lines · average 1.2% 
Canada Free Third-country duty 1 tariff line Mexico 10% Third-country duty 2 tariff lines Brazil 5.4% Third-country duty 1 tariff line Argentina 5.4% Third-country duty 3 tariff lines Peru Free Third-country duty 2 tariff lines 
New Zealand 5% Third-country duty 2 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 6 tariff lines 
Switzerland Free Third-country duty 6 tariff lines 
Norway specific or compound duty Third-country duty 2 tariff lines 
North Macedonia 5% 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.
Protest and Application for Further Review No. 5301-19-101361; Tariff classification of a certain pea protein product.
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.
Marc of fruit, other than grapes, includes ‘orange cells’, i.e., products consisting of parts of oranges which initially, in the course of pressing, entered the juice and after being strained off contain scarcely any constituent parts of the flesh of the fruit but consist principally of cell membrane and albedo. These products are intended for adding to diluted concentrates of orange juice and to soft drinks.
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 | Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes | Free | — |
In the EU Combined Nomenclature, 2308 00 40 is one of 4 lines under subheading 2308.00, vegetable materials and vegetable waste, vegetable residues and by-products.
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 2308.00 worth €309.4m (up 13% on the year before), at an average of €0.27 per kg; Argentina supplied 59%, followed by United Kingdom.
For the same subheading, the UK duty is free, the Türkiye duty is 4%, the US duty is 0%–1.9%, 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 5%, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the North Macedonia duty is 5% and the Nigeria duty is 10%.
EU member states imported goods of subheading 2308.00 worth US$558m in 2024; the largest supplier from outside the EU was Argentina.
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.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 2308.00 as a whole, the largest supplier from outside the EU in 2024 was Argentina (US$179m), followed by Brazil.
Everyday names, not part of the legal text.