Subheading · Chapter 23 · Heading 2302
2302.50: Bran, sharps and other residues, whether or not in the form: of leguminous plants
Official description Of leguminous plants
Subheading 2302.50 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 50 00 00 Of leguminous plants 4%
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) | — | 4% |
| 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 |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, 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–Chile agreement | Chile | 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 |
| DCTS Standard | Indonesia | 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–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–Tunisia agreement | Tunisia | 2% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £1m | 40.6% | -51.5% | |
| £496k | 20% | +323.3% | |
| £453k | 18.3% | -31.6% | |
| £232k | 9.4% | +58.8% | |
| £155k | 6.3% | +294.4% | |
| £111k | 4.5% | +13.6% | |
| £12k | 0.5% | -87.2% | |
| £6k | 0.2% | — |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$284kUS$284k+US$2m+US$12m+> US$46m
Exports: 78
- India: US$148m
- Argentina: US$128m
- United States: US$46m
- China: US$17m
- Belgium: US$15m
- Brazil: US$13m
- Vietnam: US$12m
- Canada: US$12m
- Denmark: US$10m
- Germany: US$6m
- Thailand: US$5m
- Paraguay: US$5m
- Netherlands: US$5m
- Spain: US$4m
- Taiwan: US$4m
- Türkiye: US$3m
- Norway: US$3m
- France: US$2m
- Italy: US$2m
- United Arab Emirates: US$1m
- Ukraine: US$1m
- Poland: US$1m
- Latvia: US$748k
- Uganda: US$629k
- Australia: US$593k
- Japan: US$584k
- Austria: US$551k
- Egypt: US$499k
- Sweden: US$455k
- Malaysia: US$415k
- Tanzania: US$398k
- Kazakhstan: US$368k
- South Korea: US$355k
- Nicaragua: US$348k
- Sri Lanka: US$336k
- Portugal: US$298k
- Bahrain: US$284k
- Algeria: US$276k
- Ireland: US$216k
- Kenya: US$148k
- Moldova: US$146k
- Hungary: US$130k
- United Kingdom: US$111k
- Hong Kong SAR China: US$78k
- Croatia: US$76k
- Finland: US$76k
- Slovenia: US$67k
- Nigeria: US$59k
- Zambia: US$52k
- El Salvador: US$46k
- South Africa: US$45k
- Russia: US$41k
- Lithuania: US$40k
- Czechia: US$39k
- Slovakia: US$38k
- Guyana: US$33k
- Singapore: US$23k
- Estonia: US$22k
- Switzerland: US$21k
- Romania: US$21k
Trade value (US$) no reported trade < US$276kUS$276k+US$2m+US$9m+> US$22m
Imports: 109
- Norway: US$131m
- Cambodia: US$63m
- Ireland: US$59m
- Spain: US$22m
- United States: US$15m
- Japan: US$14m
- Uruguay: US$12m
- United Kingdom: US$12m
- Mexico: US$11m
- Bangladesh: US$11m
- Italy: US$9m
- Czechia: US$8m
- Morocco: US$8m
- France: US$7m
- Germany: US$7m
- Hong Kong SAR China: US$6m
- Netherlands: US$6m
- Colombia: US$4m
- Costa Rica: US$4m
- Belgium: US$3m
- El Salvador: US$3m
- Syria: US$3m
- Canada: US$3m
- Chile: US$3m
- Denmark: US$2m
- Poland: US$2m
- Brazil: US$2m
- Türkiye: US$2m
- Australia: US$2m
- Hungary: US$2m
- Pakistan: US$1m
- Greece: US$1m
- Indonesia: US$1m
- Israel: US$1m
- Thailand: US$1m
- Slovakia: US$1m
- Philippines: US$932k
- Dominican Republic: US$674k
- South Sudan: US$590k
- Sweden: US$545k
- Austria: US$536k
- Serbia: US$529k
- Portugal: US$509k
- Switzerland: US$465k
- India: US$449k
- Bulgaria: US$435k
- Kazakhstan: US$427k
- Guatemala: US$422k
- Saudi Arabia: US$375k
- Taiwan: US$374k
- Romania: US$366k
- Vietnam: US$342k
- Kenya: US$315k
- South Korea: US$276k
- Lithuania: US$241k
- Estonia: US$194k
- Slovenia: US$183k
- Iraq: US$183k
- Ukraine: US$145k
- Nigeria: US$141k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$148m | 32.9% | |
| 2 | US$128m | 28.3% | |
| 3 | US$46m | 10.2% | |
| 4 | US$17m | 3.7% | |
| 5 | US$15m | 3.3% | |
| 6 | US$13m | 2.9% | |
| 7 | US$12m | 2.7% | |
| 8 | US$12m | 2.6% | |
| 9 | US$10m | 2.1% | |
| 10 | US$6m | 1.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$131m | 29.1% | |
| 2 | US$63m | 14% | |
| 3 | US$59m | 13% | |
| 4 | US$22m | 5% | |
| 5 | US$15m | 3.3% | |
| 6 | US$14m | 3% | |
| 7 | US$12m | 2.7% | |
| 8 | US$12m | 2.6% | |
| 9 | US$11m | 2.5% | |
| 10 | US$11m | 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
- 63number of duty-free countries (MFN)
- 55%highest: Iceland, Bahamas, Algeria
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2007 | ||
| 6% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2022 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 0% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2002 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 2% | 2019 · HS 2017 | ||
| 5% | 2022 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 5.1% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 55% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 7.5% | 2023 | ||
| 1.5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 11% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 5% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 10% | 2023 | ||
| 9% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 10% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 4% | 2023 | ||
| 1.4% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 5% | 2023 | ||
| 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. · 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
- 08123 Bran, sharps & other residues, of leguminous plants
- 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 | 2302.50 | unchanged |
| 2012 | 2302.50 | unchanged |
| 2007 | 2302.50 | unchanged |
| 2002 | 2302.50 | unchanged |
| 1996 | 2302.50 | unchanged |
| 1992 | 2302.50 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
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.
- N349229 U.S. CBP
The tariff classification of Cat Litter from China
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.
-
CELEX 32026R1395 · Source: eur-lex.europa.eu
-
CELEX 32026R0916 · Source: eur-lex.europa.eu
The UK Global Tariff has one tariff line for subheading 2302.50; the duty is 4%.
Subheading 2302.50 is a single line in the EU Combined Nomenclature, where the duty is 5.1%.
169 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 4%.
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 £2.5m between September 2025 and August 2026 (down 24% on the year before); India supplied 41%, followed by Germany.
In 2024, countries exported these goods worth US$452m (+7.2% year on year).
The largest exporter was India (US$148m), followed by Argentina.
Products classified here
Questions and answers
What is the HS code for bran, sharps and other residues, whether or not in the form: of leguminous plants?
Bran, sharps and other residues, whether or not in the form: of leguminous plants fall under HS subheading 2302.50, part of heading 2302, in section IV of the Harmonized System.
What is the import duty on bran, sharps and other residues in the UK?
Under the UK Global Tariff, imports under 2302.50 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on bran, sharps and other residues in the EU?
Under the EU Combined Nomenclature, imports under 2302.50 from countries without a preferential agreement are charged at 5.1%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most bran, sharps and other residues?
India, with US$148m in 2024 (32.9% of world exports).
Which countries can export these goods to the UK duty-free?
169 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 4% 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 India (41%), Germany (20%) and Belgium (18%), out of total imports of £2.5m.
Typical products
Everyday names, not part of the legal text.