Subheading · Chapter 23 · Heading 2302

2302.30

2302.30: Bran, sharps and other residues, whether or not in the form: of wheat

Wheat bran

Official description Of wheat

2302.30 is the HS subheading for wheat bran, under heading 2302 in chapter 23.

What you pay

Importing into UK

Customs duty 36 GBP / 1000 kg standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2302 30 00 00 Of wheat
  2. 2302 30 10 00 Of which the starch content does not exceed 28% by weight, and of which the proportion that passes through a sieve with an aperture of 0.2 mm does not exceed 10% by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1.5% by weight 36 GBP / 1000 kg
  3. 2302 30 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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • Tariff quotaNon preferential tariff quota 25.6 GBP / 1,000 kg
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2020/1432
    Tariff lines
    on 1 of 2 lines
  • Tariff quotaNon preferential tariff quota 52.09 GBP / 1,000 kg
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2020/1432
    Tariff lines
    on 1 of 2 lines

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
    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)——
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
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Chile, Malaysia 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–Mexico agreement Mexico 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–South Africa agreement South Africa Free
UK–Tunisia agreement Tunisia 14 GBP / 1,000 kg / 29 GBP / 1,000 kg

UK: imports by month

last 12 months£32.9m-14.5% · previous 12 months
Average import price£0.17 per kg
Jan 2024: £2.3mFeb 2024: £3.2mMar 2024: £2.2mApr 2024: £1.9mMay 2024: £407kJun 2024: £345kJul 2024: £1.1mAug 2024: £2.4mSept 2024: £2.7mOct 2024: £2.7mNov 2024: £2.4mDec 2024: £11.3mJan 2025: £3.3mFeb 2025: £2.3mMar 2025: £2.9mApr 2025: £2.1mMay 2025: £2.3mJun 2025: £2.5mJul 2025: £1.7mAug 2025: £2.3mSept 2025: £3.1mOct 2025: £2mNov 2025: £3.2mDec 2025: £4.4mJan 2026: £2.2mFeb 2026: £3.4mMar 2026: £3.5mApr 2026: £3.9mMay 2026: £2.6mJun 2026: £603kJul 2026: £2.5mAug 2026: £1.5m 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
Netherlands £8m 24.4% -26.3%
Latvia £6m 18.3% +108.5%
Germany £5.8m 17.5% +439.3%
Poland £4.4m 13.5% -8.8%
Denmark £2.8m 8.4% —
Ireland £2.3m 6.9% -41.3%
France £1.7m 5.1% -84.8%
Belgium £1.4m 4.2% +35.6%

Same subheading in other tariffs

World trade in 2024

2302.30 · US$1.6bn

Trade value (US$) no reported trade < US$2.1mUS$2.1m+US$10.8m+US$42.1m+> US$88m

Exports: 128
  1. Russia: US$252.5m
  2. Germany: US$103.5m
  3. Indonesia: US$88.1m
  4. India: US$88m
  5. France: US$65.1m
  6. Poland: US$56.2m
  7. Italy: US$53m
  8. Kazakhstan: US$49.6m
  9. Belgium: US$45.6m
  10. Argentina: US$44.5m
  11. Netherlands: US$43.3m
  12. United States: US$43.2m
  13. Ukraine: US$42.1m
  14. Tanzania: US$40.8m
  15. Nigeria: US$38.7m
  16. Angola: US$35.6m
  17. Sri Lanka: US$32.8m
  18. Kenya: US$31.6m
  19. Japan: US$26m
  20. Uganda: US$23.5m
  21. Congo - Kinshasa: US$20.1m
  22. Latvia: US$18m
  23. Peru: US$16.9m
  24. Czechia: US$16.5m
  25. Canada: US$15.7m
  26. Mozambique: US$15.2m
  27. Malaysia: US$13.7m
  28. Vietnam: US$12.4m
  29. Côte d’Ivoire: US$11.2m
  30. Austria: US$11.1m
  31. Yemen: US$10.8m
  32. Singapore: US$10.8m
  33. Spain: US$9.6m
  34. Taiwan: US$9.3m
  35. Hungary: US$8.7m
  36. Lithuania: US$8.4m
  37. Bulgaria: US$8.1m
  38. Australia: US$7.9m
  39. Slovakia: US$7.8m
  40. Pakistan: US$6.7m
  41. Portugal: US$5.6m
  42. Ireland: US$5.5m
  43. Serbia: US$5.4m
  44. Congo - Brazzaville: US$5.4m
  45. Sudan: US$5.1m
  46. United Kingdom: US$5m
  47. Sweden: US$4.7m
  48. Luxembourg: US$4.5m
  49. Moldova: US$3.9m
  50. Brazil: US$3.9m
  51. United Arab Emirates: US$3.6m
  52. Ghana: US$3.3m
  53. Romania: US$3.2m
  54. El Salvador: US$3m
  55. Thailand: US$3m
  56. Croatia: US$2.9m
  57. Gabon: US$2.8m
  58. Greece: US$2.7m
  59. Dominican Republic: US$2.4m
  60. Azerbaijan: US$2.4m

Top exporters

RankCountryValueShare
1 Russia US$252.5m 16.3%
2 Germany US$103.5m 6.7%
3 Indonesia US$88.1m 5.7%
4 India US$88m 5.7%
5 France US$65.1m 4.2%
6 Poland US$56.2m 3.6%
7 Italy US$53m 3.4%
8 Kazakhstan US$49.6m 3.2%
9 Belgium US$45.6m 2.9%
10 Argentina US$44.5m 2.9%

Top importers

RankCountryValueShare
1 Türkiye US$297.4m 19.2%
2 Netherlands US$118.5m 7.6%
3 Bangladesh US$110.3m 7.1%
4 Vietnam US$89.3m 5.8%
5 Ireland US$65.9m 4.2%
6 Morocco US$63.8m 4.1%
7 Germany US$60.5m 3.9%
8 China US$50m 3.2%
9 Saudi Arabia US$42.5m 2.7%
10 United Kingdom US$42.5m 2.7%

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
  • 59number of duty-free countries (MFN)
  • 110%highest: Norway, Iceland, Bahamas

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 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 5% 2023
Canada 0% 2023
Cape Verde 0% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 5% 2023
Chad 5% 2023
Chile 6% 2023 · HS 2017
China 3% 2023
Colombia 15% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 5% 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 5% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 32%* 21% – 43% 2023
Fiji 5% 2023
French Polynesia 0% 2023
Gabon 5% 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 15%* 2023
Norway 110%* 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 3% 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 2% 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 5% 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 31%* 20% – 41% 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
08126 Bran, sharps & other residues, of wheat
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

HSCode
20172302.30unchanged
20122302.30unchanged
20072302.30unchanged
20022302.30unchanged
19962302.30unchanged
19922302.30unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

In the UK Global Tariff all 2 lines under subheading 2302.30 carry a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature all 2 lines under subheading 2302.30 carry a specific or compound duty rather than a percentage.

149 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of .

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

Imports of wheat bran into the UK came to £32.9m between September 2025 and August 2026 (down 14% on the year before); Netherlands supplied 24%, followed by Latvia.

In 2024, countries exported wheat bran worth US$1.6bn (−23.8% year on year).

The largest exporter was Russia (US$252.5m), followed by Germany.

Questions and answers

What is the HS code for bran, sharps and other residues, whether or not in the form: of wheat?

Bran, sharps and other residues, whether or not in the form: of wheat fall under HS subheading 2302.30, 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 2302.30 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 2302.30 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?

Russia, with US$252.5m in 2024 (16.3% of world exports).

Which countries can export wheat bran to the UK duty-free?

149 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 applies. Pick a country above to see its rate.

Is there anti-dumping duty on wheat bran?

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 wheat bran from?

In the 12 months to August 2026, the largest suppliers were Netherlands (24%), Latvia (18%) and Germany (18%), out of total imports of £32.9m.

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