Subheading · Chapter 23 · Heading 2302
2302.10: Bran, sharps and other residues, whether or not in the form: of maize (corn)
Official description Of maize (corn)
Subheading 2302.10 belongs to heading 2302 (bran, sharps and other residues) in chapter 23.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2302 10 00 00 Of maize (corn)
- 2302 10 10 00 With a starch content not exceeding 35% by weight 36 GBP / 1000 kg
- 2302 10 90 00 Other 74 GBP / 1000 kg
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 3
- 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 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
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | — |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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 moreAnguilla, 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 |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | 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–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–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | 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–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | 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–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Ireland | £2.8m | 33% | +2.1% |
 United States | £2.7m | 31.9% | -4.2% |
 Poland | £2m | 22.8% | -8.2% |
 Austria | £687k | 8% | +3% |
 Brazil | £167k | 1.9% | +21.6% |
 China | £70k | 0.8% | — |
 Italy | £68k | 0.8% | -44.1% |
 France | £60k | 0.7% | +297.7% |
Same subheading in other tariffs
EU specific or compound duty Third-country duty 2 tariff lines 
Türkiye Free Third-country duty 4 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 10% General (MFN) 1 tariff line Brazil 5.4% General (MFN) 1 tariff line 
Argentina 5.4% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Norway Free General (MFN) 2 tariff lines · 1× specific or compound duty 
North Macedonia 5% General (MFN) 2 tariff lines 
Nigeria 10% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$809kUS$809k+US$4m+US$14m+> US$32m
Exports: 96
- Brazil: US$164m
- United States: US$68m
- Russia: US$32m
- Poland: US$26m
- Thailand: US$17m
- Paraguay: US$16m
- Uganda: US$15m
- Bulgaria: US$15m
- Switzerland: US$14m
- Malaysia: US$13m
- France: US$12m
- Singapore: US$10m
- China: US$8m
- Spain: US$8m
- Germany: US$7m
- Belize: US$7m
- Belgium: US$7m
- Romania: US$6m
- Zambia: US$6m
- Netherlands: US$6m
- South Africa: US$4m
- Serbia: US$4m
- Ireland: US$4m
- Hungary: US$3m
- Mozambique: US$3m
- United Kingdom: US$3m
- Italy: US$3m
- Portugal: US$2m
- Ukraine: US$2m
- Pakistan: US$2m
- Angola: US$2m
- Austria: US$2m
- Lesotho: US$2m
- Vietnam: US$2m
- Malawi: US$2m
- Indonesia: US$1m
- Tanzania: US$1m
- India: US$1m
- Myanmar (Burma): US$1m
- Czechia: US$1m
- Türkiye: US$1m
- Nigeria: US$1m
- Kazakhstan: US$922k
- Botswana: US$809k
- Canada: US$575k
- Nepal: US$562k
- Croatia: US$494k
- Honduras: US$320k
- New Zealand: US$319k
- Chile: US$303k
- Denmark: US$300k
- Guatemala: US$284k
- Uzbekistan: US$284k
- Slovenia: US$247k
- Slovakia: US$220k
- Egypt: US$155k
- Côte d’Ivoire: US$145k
- Dominican Republic: US$142k
- Sweden: US$133k
- Moldova: US$127k
Trade value (US$) no reported trade < US$362kUS$362k+US$2m+US$11m+> US$36m
Imports: 135
- Türkiye: US$74m
- Vietnam: US$57m
- Egypt: US$36m
- Israel: US$36m
- New Zealand: US$27m
- Thailand: US$26m
- Japan: US$21m
- Germany: US$20m
- Kenya: US$16m
- Canada: US$16m
- Indonesia: US$13m
- Spain: US$12m
- Singapore: US$11m
- Uruguay: US$11m
- United Kingdom: US$9m
- Morocco: US$8m
- South Africa: US$7m
- Guatemala: US$7m
- Malaysia: US$7m
- Netherlands: US$6m
- Denmark: US$6m
- Ireland: US$5m
- France: US$5m
- Cambodia: US$4m
- Australia: US$4m
- Greece: US$4m
- Taiwan: US$4m
- Brunei: US$4m
- United States: US$3m
- Belgium: US$3m
- United Arab Emirates: US$2m
- Albania: US$2m
- Hong Kong SAR China: US$2m
- Norway: US$2m
- Zimbabwe: US$2m
- Iceland: US$2m
- Romania: US$2m
- Portugal: US$2m
- Italy: US$1m
- Philippines: US$1m
- Poland: US$1m
- Botswana: US$1m
- Slovenia: US$1m
- Sweden: US$982k
- Hungary: US$958k
- Jordan: US$942k
- Czechia: US$900k
- Bulgaria: US$891k
- Bangladesh: US$853k
- Syria: US$747k
- Saudi Arabia: US$609k
- India: US$608k
- Montenegro: US$557k
- Brazil: US$538k
- Switzerland: US$500k
- Mexico: US$498k
- Paraguay: US$497k
- Russia: US$492k
- Latvia: US$442k
- Slovakia: US$436k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Brazil | US$164m | 32% |
| 2 | United States | US$68m | 13.3% |
| 3 |  Russia | US$32m | 6.2% |
| 4 | Poland | US$26m | 5% |
| 5 |  Thailand | US$17m | 3.3% |
| 6 |  Paraguay | US$16m | 3% |
| 7 |  Uganda | US$15m | 2.9% |
| 8 |  Bulgaria | US$15m | 2.8% |
| 9 | Switzerland | US$14m | 2.7% |
| 10 |  Malaysia | US$13m | 2.5% |
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
- 60number of duty-free countries (MFN)
- 55%highest: Iceland, Bahamas, Algeria
165
| Importing country | MFN duty | lines from – to | data 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 | 5% | 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 | 5% | 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 | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 0% | 2023 · HS 2017 | |
 Cayman Islands | 0% | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 5% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 5% | 2023 | |
 Côte d’Ivoire | 10% | 2023 · HS 2017 | |
 Cuba | 5% | 2023 · HS 2017 | |
 Dominica | 0% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 15% | 2023 · HS 2017 | |
 Egypt | 2% | 2019 · HS 2017 | |
 El Salvador | 5% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 10% | 2021 · HS 2017 | |
| European Union (27 countries) | 23%* | 15% – 31% | 2023 |
 Fiji | 5% | 2023 | |
 French Polynesia | 0% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 10% | 2023 | |
 Georgia | 12% | 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 | 5% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 55% | 2023 | |
 India | 15% | 2023 | |
 Indonesia | 5% | 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 | 10% | 2021 · HS 2017 | |
| Malaysia | 0% | 2023 | |
 Maldives | 25% | 2023 | |
 Mali | 10% | 2023 | |
 Mauritania | 0% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 10% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 10% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 0% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 1.5% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 5% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 5% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 11% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
| Paraguay | 6% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
 Qatar | 5% | 2023 | |
| Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 10% | 2023 | |
 Samoa | 5% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 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 | 5% | 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 | 3% | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
| Uganda | 10% | 2023 | |
 Ukraine | 20% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 22%* | 14% – 29% | 2023 |
| United States | 0% | 2023 | |
 Uruguay | 6% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 15% | 2023 · HS 2017 | |
 Vietnam | 0% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 5% | 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
- 08124 Bran, sharps & other residues, of maize
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 39120 Bran and other residues from the working of cereals or legumes; vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding n.e.c.
- ISIC Rev. 4 activity
- n/a
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2302.10 | unchanged |
| 2012 | 2302.10 | unchanged |
| 2007 | 2302.10 | unchanged |
| 2002 | 2302.10 | unchanged |
| 1996 | 2302.10 | unchanged |
| 1992 | 2302.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Anti-dumping · Applies from:
CELEX 32026R0319 · Source: eur-lex.europa.eu
In the UK Global Tariff all 2 lines under subheading 2302.10 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 2 lines under subheading 2302.10 carry a specific or compound duty rather than a percentage.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £8.6m between September 2025 and August 2026 (down 2% on the year before); Ireland supplied 33%, followed by United States.
In 2024, countries exported these goods worth US$513m (−9.2% year on year).
The largest exporter was Brazil (US$164m), followed by the United States.
Questions and answers
What is the HS code for bran, sharps and other residues, whether or not in the form: of maize (corn)?
Bran, sharps and other residues, whether or not in the form: of maize (corn) fall under HS subheading 2302.10, part of heading 2302, in section IV of the Harmonized System.
What is the import duty on bran, sharps and other residues in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 2302.10 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 bran, sharps and other residues in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 2302.10 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 bran, sharps and other residues?
Brazil, with US$164m in 2024 (32% of world exports).
Is there anti-dumping duty on these goods?
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 these goods from?
In the 12 months to August 2026, the largest suppliers were Ireland (33%), United States (32%) and Poland (23%), out of total imports of £8.6m.