Subheading · Chapter 23 · Heading 2301

2301.10

2301.10: Flours, meals and pellets, of meat or meat offal; greaves

Meat and bone meal

2301.10 is the HS subheading for meat and bone meal, under heading 2301 in chapter 23.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 6
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2301 10 00 00 Flours, meals and pellets, of meat or meat offal; greaves Free

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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008

Import requirements 6

  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required " CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • Import controlImport control on seal products
    Applies to goods from
    all countries
    Legal act
    2018 No. 1034
    Documents
    • C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
    • C680 Written notification of import and document giving evidence where the products were acquired (seal product)
    • C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
    • Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    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
    S.I. 2019/590
    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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
CPTPP Brunei, Chile, Malaysia, Mexico Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£19.4m+14.1% · previous 12 months
Average import price£0.67 per kg
Jan 2024: £1.6mFeb 2024: £1.3mMar 2024: £1.4mApr 2024: £2.1mMay 2024: £1.5mJun 2024: £1.9mJul 2024: £1.3mAug 2024: £1.2mSept 2024: £936kOct 2024: £1.5mNov 2024: £1.3mDec 2024: £1.4mJan 2025: £1.2mFeb 2025: £1.4mMar 2025: £1.5mApr 2025: £1.4mMay 2025: £1.6mJun 2025: £1.5mJul 2025: £1.7mAug 2025: £1.5mSept 2025: £1.5mOct 2025: £1.5mNov 2025: £1.4mDec 2025: £1.6mJan 2026: £1.8mFeb 2026: £1.8mMar 2026: £1.7mApr 2026: £1.8mMay 2026: £1.3mJun 2026: £1.8mJul 2026: £1.8mAug 2026: £1.3m 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
Spain £5m 25.8% +2.1%
Ireland £3.6m 18.4% -0.4%
France £3.5m 17.9% +1.2%
Czechia £2.9m 14.8% +31.1%
Netherlands £1.8m 9.1% +14.2%
Germany £912k 4.7% +108.5%
Belgium £703k 3.6% +513.8%
United Kingdom £483k 2.5% +264.4%

Same subheading in other tariffs

World trade in 2024

2301.10 · US$3bn

Trade value (US$) no reported trade < US$4mUS$4m+US$20m+US$120m+> US$186m

Exports: 89
  1. United States: US$871m
  2. Australia: US$206m
  3. Italy: US$186m
  4. Germany: US$184m
  5. Poland: US$183m
  6. Brazil: US$176m
  7. Spain: US$175m
  8. France: US$156m
  9. Netherlands: US$120m
  10. United Kingdom: US$115m
  11. New Zealand: US$95m
  12. Canada: US$81m
  13. Belgium: US$64m
  14. Argentina: US$54m
  15. Denmark: US$38m
  16. Ireland: US$34m
  17. Hungary: US$32m
  18. Austria: US$29m
  19. Portugal: US$28m
  20. Slovakia: US$23m
  21. Paraguay: US$21m
  22. Czechia: US$20m
  23. Romania: US$18m
  24. Uruguay: US$14m
  25. Slovenia: US$14m
  26. South Korea: US$12m
  27. Ukraine: US$12m
  28. Norway: US$11m
  29. Finland: US$9m
  30. South Africa: US$9m
  31. Tunisia: US$9m
  32. Lithuania: US$8m
  33. Honduras: US$7m
  34. Croatia: US$7m
  35. Serbia: US$7m
  36. Iran: US$6m
  37. Nicaragua: US$6m
  38. Latvia: US$5m
  39. Saudi Arabia: US$5m
  40. Greece: US$5m
  41. Chile: US$5m
  42. Türkiye: US$4m
  43. Malaysia: US$4m
  44. Thailand: US$4m
  45. Sweden: US$4m
  46. Panama: US$3m
  47. Guatemala: US$3m
  48. India: US$2m
  49. United Arab Emirates: US$2m
  50. Belarus: US$2m
  51. Mauritius: US$2m
  52. Philippines: US$1m
  53. Singapore: US$1m
  54. Cyprus: US$1m
  55. Vietnam: US$1m
  56. El Salvador: US$1m
  57. Bosnia & Herzegovina: US$1m
  58. China: US$1m
  59. Israel: US$1m
  60. Bulgaria: US$1m

Top exporters

RankCountryValueShare
1 United States US$871m 28.1%
2 Australia US$206m 6.6%
3 Italy US$186m 6%
4 Germany US$184m 5.9%
5 Poland US$183m 5.9%
6 Brazil US$176m 5.7%
7 Spain US$175m 5.6%
8 France US$156m 5%
9 Netherlands US$120m 3.9%
10 United Kingdom US$115m 3.7%

Top importers

RankCountryValueShare
1 Vietnam US$423m 13.6%
2 Indonesia US$303m 9.8%
3 China US$256m 8.3%
4 Thailand US$182m 5.9%
5 Philippines US$151m 4.9%
6 France US$135m 4.4%
7 Germany US$134m 4.3%
8 Chile US$124m 4%
9 United States US$100m 3.2%
10 Netherlands US$93m 3%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 5%median duty
  • 67number of duty-free countries (MFN)
  • 1,129%highest: Norway, Bahamas, Algeria

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 2% 2023
Algeria 30% 2023
Angola 0% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 0% 2021 · HS 2007
Argentina 6% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 0% 2023 · HS 2017
Barbados 0% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 0% 2023
Benin 10% 2023
Bermuda 0% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 6% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 10% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 5% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 5% 2023
Chad 5% 2023
Chile 6% 2023 · HS 2017
China 3.5% 2% – 5% 2023
Colombia 13% 10% – 15% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 5% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 9% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 7.5% 0% – 15% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 10% 2022
Equatorial Guinea 5% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 0% 2023
Gabon 5% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 0% 2023 · HS 2012
Guatemala 0% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 0% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 15% 2023
Indonesia 0% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 10% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 0% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 25% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 15% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 5% 2023
Nicaragua 10% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 1,129%* 2023
Oman 5% 2023
Pakistan 11% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 10% 2023
Papua New Guinea 0% 2023
Paraguay 6% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 0% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 10% 2023
Samoa 5% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 5% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 0% 2023
South Korea 7% 5% – 9% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 0% 2023
Sudan 25% 2021 · HS 2017
Suriname 0% 2023 · HS 2007
Switzerland 0% 2023
Syria 5% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 10% 2023
Thailand 0% 2023
Togo 10% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 2% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 10% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 6% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 6% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
08141 Flours, meals & pellets, of meat/meat offal (including tankage), unfit for human consumption; greaves
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
21190 Flours, meals and pellets of meat or meat offal, inedible; greaves
ISIC Rev. 4 activity
1010 Processing and preserving of meat

Earlier HS editions

HSCode
20172301.10unchanged
20122301.10unchanged
20072301.10unchanged
20022301.10unchanged
19962301.10unchanged
19922301.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 3

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.

  • 600016262 HMRC 13 October 2026 – 12 October 2029 · 2301 10 00 00

    meat and bone meal

  • 600016255 HMRC 1 October 2026 – 30 September 2029 · 2301 10 00 00

    Poultry meal Form: solid, fine particles Use: feeding to farmed animals or for application to land from which such animals are to be fed

  • 600016258 HMRC 1 October 2026 – 30 September 2029 · 2301 10 00 00

    Duck Meal Form: solid, fine particles Use: feeding pets, fur animals and aquaculture

Subheading 2301.10 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 2301.10; the duty is duty-free.

Goods from 147 countries can enter the UK at a preferential rate instead of the standard Free; 147 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported meat and bone meal worth £19.4m (up 14% on the year before), at an average of £0.67 per kg; Spain supplied 26%, followed by Ireland.

World trade in meat and bone meal reached US$3bn in 2024, down 12.6% on 2023.

The United States was the largest exporter with 28.1% of the total, ahead of Australia.

Products classified here

Questions and answers

What is the HS code for flours, meals and pellets, of meat or meat offal; greaves?

Flours, meals and pellets, of meat or meat offal; greaves fall under HS subheading 2301.10, part of heading 2301, in section IV of the Harmonized System.

What is the import duty on flours, meals and pellets, of meat or meat offal in the UK?

Under the UK Global Tariff, imports under 2301.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on flours, meals and pellets, of meat or meat offal in the EU?

Under the EU Combined Nomenclature, imports under 2301.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most flours, meals and pellets, of meat or meat offal?

The United States, with US$871m in 2024 (28.1% of world exports).

Which countries can export meat and bone meal to the UK duty-free?

147 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on meat and bone meal?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import meat and bone meal from?

In the 12 months to August 2026, the largest suppliers were Spain (26%), Ireland (18%) and France (18%), out of total imports of £19.4m.

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Typical products

Everyday names, not part of the legal text.