Chapter · Section IV
Chapter 23: Residues and waste from the food industries; prepared animal fodder
- 0%–12%UK
- 0%–12%EU
- 5%–15%Türkiye
- 0%–7.5%USA
- US$112.6bnWorld trade in 2024
9 headings make up chapter 23, part of section IV, prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body.
In the UK Global Tariff, chapter 23 covers 116 tariff lines and the duty is between 0% and 12%. 30 of them are duty-free. 62 lines have a specific or compound duty.
The EU Combined Nomenclature divides chapter 23 into 64 tariff lines; the duty is between 0% and 12% (average 1.3%). 26 of them are duty-free. 32 lines have a specific or compound duty.
In the Turkish Customs Tariff Schedule, chapter 23 covers 82 tariff lines and the statutory rate is between 5% and 15%.
World trade in chapter 23 goods reached US$112.6bn in 2024, down 3.5% on 2023.
The United States was the largest exporter with 14.1% of the total, ahead of Brazil.
China imported the most (US$6.9bn).
Duty rates compared
The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
Headings 9
- 2301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
- 2302Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants
- 2303Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
- 2304Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
- 2305Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil
- 2306Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305
- 2307Wine lees; argol
- 2308Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
- 2309Preparations of a kind used in animal feeding
World trade in 2024
Trade value (US$) no reported trade < US$25.7mUS$25.7m+US$233.7m+US$1.4bn+> US$4.6bn
Exports: 202
- United States: US$15.8bn
- Brazil: US$11.2bn
- Argentina: US$10.9bn
- Germany: US$7bn
- Netherlands: US$6.2bn
- China: US$4.6bn
- France: US$4.3bn
- Thailand: US$3.5bn
- Canada: US$3.4bn
- Poland: US$3.2bn
- India: US$2.5bn
- Belgium: US$2.5bn
- Russia: US$2.2bn
- Indonesia: US$2.2bn
- Peru: US$1.9bn
- Spain: US$1.9bn
- Italy: US$1.8bn
- Hungary: US$1.7bn
- Ukraine: US$1.6bn
- Czechia: US$1.4bn
- Denmark: US$1.4bn
- United Kingdom: US$1.4bn
- Austria: US$1.3bn
- Türkiye: US$1.1bn
- Vietnam: US$970.6m
- Malaysia: US$934.3m
- Paraguay: US$867.6m
- Ireland: US$701.9m
- Australia: US$661.1m
- Norway: US$657.6m
- Bolivia: US$617.5m
- Mexico: US$581.6m
- Chile: US$572m
- Bulgaria: US$533.3m
- Switzerland: US$528.8m
- Lithuania: US$522.3m
- Kazakhstan: US$425.6m
- South Africa: US$409.2m
- Serbia: US$390.7m
- Slovenia: US$380.3m
- New Zealand: US$367.7m
- South Korea: US$362.8m
- Romania: US$328.1m
- Singapore: US$311.5m
- Latvia: US$311.2m
- United Arab Emirates: US$310.1m
- Nigeria: US$266.1m
- Portugal: US$260.5m
- Iceland: US$242.5m
- Morocco: US$233.7m
- Slovakia: US$225.9m
- Sweden: US$220.3m
- Japan: US$194.8m
- Greece: US$188.1m
- Ecuador: US$187.2m
- Egypt: US$184.4m
- Honduras: US$165.8m
- Taiwan: US$153.2m
- Guatemala: US$151.7m
- Sri Lanka: US$140.2m
Trade value (US$) no reported trade < US$57mUS$57m+US$383.8m+US$1.4bn+> US$4.1bn
Imports: 223
- China: US$6.9bn
- Germany: US$6bn
- United States: US$5.4bn
- Netherlands: US$4.7bn
- Vietnam: US$4.2bn
- United Kingdom: US$4.1bn
- France: US$4.1bn
- Poland: US$3.8bn
- Indonesia: US$3.5bn
- Italy: US$3.1bn
- Spain: US$3.1bn
- Japan: US$3bn
- Canada: US$2.8bn
- Türkiye: US$2.7bn
- South Korea: US$2.6bn
- Belgium: US$2.5bn
- Philippines: US$2.4bn
- Thailand: US$2.4bn
- Mexico: US$2.2bn
- Denmark: US$1.9bn
- Norway: US$1.7bn
- Colombia: US$1.4bn
- Ireland: US$1.4bn
- Malaysia: US$1.4bn
- Chile: US$1.3bn
- Ecuador: US$1.2bn
- Czechia: US$1.2bn
- Iran: US$1.2bn
- Australia: US$1.2bn
- Saudi Arabia: US$1.2bn
- Austria: US$1.1bn
- New Zealand: US$1bn
- Hungary: US$984.7m
- Bangladesh: US$972m
- Romania: US$928.9m
- Greece: US$878.7m
- Morocco: US$821m
- Peru: US$798.3m
- Switzerland: US$772.8m
- Taiwan: US$772.7m
- Israel: US$758.6m
- Sweden: US$701.9m
- Portugal: US$676.7m
- India: US$670.7m
- Slovenia: US$521.5m
- Guatemala: US$499.4m
- Russia: US$481.1m
- Iraq: US$475.8m
- Finland: US$473.9m
- Slovakia: US$457.2m
- Croatia: US$420.7m
- Ukraine: US$411.6m
- Brazil: US$411.3m
- United Arab Emirates: US$408.4m
- Cambodia: US$394.1m
- Lithuania: US$383.8m
- Egypt: US$381.5m
- Venezuela: US$353.1m
- Latvia: US$348.7m
- Honduras: US$340.2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$15.8bn | 14.1% | |
| 2 | US$11.2bn | 9.9% | |
| 3 | US$10.9bn | 9.7% | |
| 4 | US$7bn | 6.3% | |
| 5 | US$6.2bn | 5.5% | |
| 6 | US$4.6bn | 4.1% | |
| 7 | US$4.3bn | 3.8% | |
| 8 | US$3.5bn | 3.1% | |
| 9 | US$3.4bn | 3% | |
| 10 | US$3.2bn | 2.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$6.9bn | 6.2% | |
| 2 | US$6bn | 5.4% | |
| 3 | US$5.4bn | 4.8% | |
| 4 | US$4.7bn | 4.2% | |
| 5 | US$4.2bn | 3.7% | |
| 6 | US$4.1bn | 3.7% | |
| 7 | US$4.1bn | 3.6% | |
| 8 | US$3.8bn | 3.4% | |
| 9 | US$3.5bn | 3.1% | |
| 10 | US$3.1bn | 2.8% |
Chapter notes
Note
1. Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.
Subheading note
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.
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.
Questions and answers
What is the HS code for residues and waste from the food industries; prepared animal fodder?
Residues and waste from the food industries; prepared animal fodder make up HS chapter 23, in section IV of the Harmonized System.
What is the import duty on residues and waste from the food industries in the UK?
Under the UK Global Tariff, imports under 23 from countries without a preferential agreement are charged at 0% to 12%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on residues and waste from the food industries in the EU?
Under the EU Combined Nomenclature, imports under 23 from countries without a preferential agreement are charged at 0% to 12%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most residues and waste from the food industries?
The United States, with US$15.8bn in 2024 (14.1% of world exports).