Subheading · Chapter 23 · Heading 2302
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
Rates by national line · UK Global Tariff
UK lines →- 2302 30 00 00 Of wheat
- 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+3
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 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 |
| 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–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–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EU specific or compound duty Third-country duty 2 tariff lines 
Türkiye 15% Statutory rate (Law 474) 4 tariff lines 
USA Free General (MFN) 1 tariff line 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.
World trade in 2024
Trade value (US$) no reported trade < US$2.1mUS$2.1m+US$10.8m+US$42.1m+> US$88m
Exports: 128
- Russia: US$252.5m
- Germany: US$103.5m
- Indonesia: US$88.1m
- India: US$88m
- France: US$65.1m
- Poland: US$56.2m
- Italy: US$53m
- Kazakhstan: US$49.6m
- Belgium: US$45.6m
- Argentina: US$44.5m
- Netherlands: US$43.3m
- United States: US$43.2m
- Ukraine: US$42.1m
- Tanzania: US$40.8m
- Nigeria: US$38.7m
- Angola: US$35.6m
- Sri Lanka: US$32.8m
- Kenya: US$31.6m
- Japan: US$26m
- Uganda: US$23.5m
- Congo - Kinshasa: US$20.1m
- Latvia: US$18m
- Peru: US$16.9m
- Czechia: US$16.5m
- Canada: US$15.7m
- Mozambique: US$15.2m
- Malaysia: US$13.7m
- Vietnam: US$12.4m
- Côte d’Ivoire: US$11.2m
- Austria: US$11.1m
- Yemen: US$10.8m
- Singapore: US$10.8m
- Spain: US$9.6m
- Taiwan: US$9.3m
- Hungary: US$8.7m
- Lithuania: US$8.4m
- Bulgaria: US$8.1m
- Australia: US$7.9m
- Slovakia: US$7.8m
- Pakistan: US$6.7m
- Portugal: US$5.6m
- Ireland: US$5.5m
- Serbia: US$5.4m
- Congo - Brazzaville: US$5.4m
- Sudan: US$5.1m
- United Kingdom: US$5m
- Sweden: US$4.7m
- Luxembourg: US$4.5m
- Moldova: US$3.9m
- Brazil: US$3.9m
- United Arab Emirates: US$3.6m
- Ghana: US$3.3m
- Romania: US$3.2m
- El Salvador: US$3m
- Thailand: US$3m
- Croatia: US$2.9m
- Gabon: US$2.8m
- Greece: US$2.7m
- Dominican Republic: US$2.4m
- Azerbaijan: US$2.4m
Trade value (US$) no reported trade < US$624.1kUS$624.1k+US$7.9m+US$27.4m+> US$65.9m
Imports: 155
- Türkiye: US$297.4m
- Netherlands: US$118.5m
- Bangladesh: US$110.3m
- Vietnam: US$89.3m
- Ireland: US$65.9m
- Morocco: US$63.8m
- Germany: US$60.5m
- China: US$50m
- Saudi Arabia: US$42.5m
- United Kingdom: US$42.5m
- Belgium: US$35.9m
- Canada: US$35m
- United States: US$35m
- Spain: US$34.6m
- Malaysia: US$30.9m
- Cambodia: US$27.4m
- Qatar: US$25.5m
- United Arab Emirates: US$19.1m
- Japan: US$19m
- South Korea: US$18.4m
- Philippines: US$17.1m
- Portugal: US$17m
- Ecuador: US$16.9m
- South Africa: US$16.8m
- Senegal: US$15.7m
- Oman: US$15m
- Kenya: US$14.3m
- Thailand: US$13.4m
- Denmark: US$11.9m
- Tunisia: US$11.5m
- Romania: US$11.3m
- Uzbekistan: US$10.7m
- Brunei: US$10m
- Italy: US$8.7m
- Egypt: US$8.4m
- Mauritania: US$8.2m
- India: US$8m
- Poland: US$7.9m
- Uruguay: US$7.9m
- France: US$7.9m
- Australia: US$7.1m
- Kazakhstan: US$7m
- Latvia: US$5.8m
- Mexico: US$4.1m
- New Zealand: US$3.4m
- Honduras: US$3.3m
- Albania: US$3.3m
- Greece: US$2.9m
- Cyprus: US$2.8m
- Guatemala: US$2.8m
- Taiwan: US$2.8m
- Kyrgyzstan: US$2.8m
- Bosnia & Herzegovina: US$2.5m
- Austria: US$2.4m
- Finland: US$2.4m
- Niger: US$2.2m
- Hungary: US$1.9m
- Sweden: US$1.8m
- Montenegro: US$1.7m
- Switzerland: US$1.7m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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.
150 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 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?
150 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.