Subheading · Chapter 23 · Heading 2302
2302.40: Bran, sharps and other residues, whether or not in the form: of other cereals
Official description Of other cereals
2302.40 is a six-digit subheading of heading 2302, bran, sharps and other residues, chapter 23.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2302 40 00 00 Of other cereals
- Of rice
- 2302 40 02 00 With a starch content not exceeding 35% by weight 36 GBP / 1000 kg
- 2302 40 08 00 Other 74 GBP / 1000 kg
- Other
- 2302 40 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
- 2302 40 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 4 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 4 lines
Import requirements 4
- 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 on genetically modified organisms (GMO) and products containing GMOs
- Applies to goods from
- China
- Documents
- C678 Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) (as set out in Part 2, Section D of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Tariff lines
- on 2 of 4 lines
- 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 | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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–Mexico agreement | Mexico | 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 |
|---|---|---|---|
 United States | £211k | 22.7% | -50.9% |
 Italy | £189k | 20.3% | -6.6% |
 Sweden | £125k | 13.4% | +46.3% |
 Ireland | £105k | 11.3% | -42.4% |
 Belgium | £103k | 11.1% | +327.3% |
 Germany | £85k | 9.1% | -51.8% |
 Finland | £67k | 7.2% | +185.3% |
 Portugal | £26k | 2.8% | -16.3% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$357kUS$357k+US$1m+US$6m+> US$38m
Exports: 113
- Vietnam: US$177m
- Germany: US$45m
- Belgium: US$43m
- United States: US$38m
- Russia: US$24m
- Netherlands: US$14m
- Italy: US$10m
- Spain: US$9m
- Poland: US$7m
- Argentina: US$7m
- Nigeria: US$6m
- Pakistan: US$6m
- France: US$5m
- Sweden: US$5m
- Tanzania: US$5m
- Canada: US$4m
- Zambia: US$4m
- Cambodia: US$4m
- China: US$3m
- Luxembourg: US$3m
- Thailand: US$3m
- Portugal: US$3m
- Hungary: US$3m
- Australia: US$2m
- Brazil: US$2m
- Burkina Faso: US$1m
- Malawi: US$1m
- Laos: US$1m
- Nepal: US$1m
- United Arab Emirates: US$1m
- Czechia: US$1m
- Lithuania: US$1m
- Bulgaria: US$1m
- Latvia: US$826k
- United Kingdom: US$822k
- Côte d’Ivoire: US$795k
- Austria: US$791k
- Finland: US$784k
- Malaysia: US$750k
- Senegal: US$749k
- Honduras: US$523k
- India: US$509k
- Uruguay: US$497k
- Paraguay: US$477k
- Mozambique: US$470k
- Romania: US$466k
- Kenya: US$458k
- Ukraine: US$451k
- Japan: US$433k
- Nauru: US$410k
- Bangladesh: US$393k
- Kazakhstan: US$392k
- Indonesia: US$362k
- Denmark: US$357k
- Uganda: US$349k
- Guyana: US$278k
- Serbia: US$271k
- Ireland: US$251k
- Sri Lanka: US$240k
- Suriname: US$231k
Trade value (US$) no reported trade < US$153kUS$153k+US$1m+US$6m+> US$20m
Imports: 145
- China: US$192m
- Netherlands: US$40m
- Luxembourg: US$25m
- Türkiye: US$23m
- France: US$20m
- Belgium: US$17m
- Germany: US$12m
- Angola: US$10m
- United States: US$8m
- Canada: US$8m
- India: US$7m
- Spain: US$7m
- Mexico: US$6m
- Denmark: US$6m
- Italy: US$6m
- Cambodia: US$5m
- South Korea: US$5m
- Thailand: US$5m
- Niger: US$4m
- Vietnam: US$4m
- Botswana: US$3m
- Portugal: US$3m
- Tunisia: US$3m
- Hong Kong SAR China: US$2m
- Zimbabwe: US$2m
- Senegal: US$2m
- Saudi Arabia: US$2m
- Ireland: US$2m
- United Kingdom: US$2m
- Austria: US$2m
- Colombia: US$2m
- Greece: US$1m
- Uruguay: US$1m
- Israel: US$1m
- Laos: US$1m
- Australia: US$1m
- Romania: US$1m
- Sweden: US$1m
- Kenya: US$995k
- Czechia: US$934k
- Poland: US$920k
- Norway: US$907k
- Switzerland: US$902k
- Latvia: US$896k
- Argentina: US$816k
- Mauritania: US$813k
- Guatemala: US$810k
- Japan: US$723k
- New Zealand: US$719k
- Oman: US$585k
- South Africa: US$526k
- Mali: US$523k
- Malaysia: US$511k
- Singapore: US$416k
- Ghana: US$377k
- Taiwan: US$333k
- Croatia: US$322k
- United Arab Emirates: US$295k
- Slovakia: US$277k
- Nepal: US$263k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Vietnam | US$177m | 38.5% |
| 2 | Germany | US$45m | 9.8% |
| 3 | Belgium | US$43m | 9.4% |
| 4 | United States | US$38m | 8.4% |
| 5 |  Russia | US$24m | 5.2% |
| 6 |  Netherlands | US$14m | 3% |
| 7 | Italy | US$10m | 2.3% |
| 8 |  Spain | US$9m | 1.9% |
| 9 |  Poland | US$7m | 1.6% |
| 10 |  Argentina | US$7m | 1.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$192m | 41.9% |
| 2 | Netherlands | US$40m | 8.7% |
| 3 |  Luxembourg | US$25m | 5.5% |
| 4 |  Türkiye | US$23m | 5.1% |
| 5 |  France | US$20m | 4.3% |
| 6 | Belgium | US$17m | 3.6% |
| 7 | Germany | US$12m | 2.5% |
| 8 |  Angola | US$10m | 2.2% |
| 9 | United States | US$8m | 1.7% |
| 10 |  Canada | US$8m | 1.7% |
In the UK Global Tariff all 4 lines under subheading 2302.40 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 4 lines under subheading 2302.40 carry a specific or compound duty rather than a percentage.
Goods from 167 countries can enter the UK at a preferential rate instead of the standard ; 165 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 these goods worth £930.4k (down 22% on the year before), at an average of £0.97 per kg; United States supplied 23%, followed by Italy.
World trade in these goods reached US$459m in 2024, up 1.1% on 2023.
Vietnam was the largest exporter with 38.5% of the total, ahead of Germany.
Products classified here
Questions and answers
What is the HS code for bran, sharps and other residues, whether or not in the form: of other cereals?
Bran, sharps and other residues, whether or not in the form: of other cereals fall under HS subheading 2302.40, part of heading 2302, in section IV of the Harmonized System.
What is the import duty on bran, sharps and other residues in the EU?
Under the Turkish Customs Tariff Schedule, imports under 2302.40 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 2302.40 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?
Vietnam, with US$177m in 2024 (38.5% of world exports).
Which countries can export these goods to the UK duty-free?
165 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. 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 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 United States (23%), Italy (20%) and Sweden (13%), out of total imports of £930.4k.