Heading · Section IV
2303: Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
- FreeUK
- FreeEU
- 5%Türkiye
- 0%–1.4%USA
- US$6.6bnWorld trade in 2024
Heading 2303 is divided into 3 six-digit subheadings and sits in chapter 23, residues and waste from the food industries; prepared animal fodder.
The UK Global Tariff divides heading 2303 into 8 tariff lines; the duty is duty-free. 6 of them are duty-free. 2 lines have a specific or compound duty.
In the EU Combined Nomenclature, heading 2303 covers 6 tariff lines and the duty is duty-free. 5 of them are duty-free. 1 line has a specific or compound duty.
The Turkish Customs Tariff Schedule divides heading 2303 into 8 tariff lines; the statutory rate is 5%.
In the Harmonized Tariff Schedule of the United States, heading 2303 covers 3 tariff lines and the duty is between 0% and 1.4%. 2 of them are duty-free.
In 2024, countries exported heading 2303 goods worth US$6.6bn (−12.1% year on year).
The largest exporter was the United States (US$3.7bn), followed by China.
The biggest buyer was Mexico, with imports of US$641.1m.
The United Kingdom ranked 33rd among 105 exporters with US$13m.
The United Kingdom imported US$193.8m.
Duty rates compared
The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
Subheadings 3
World trade in 2024
Trade value (US$) no reported trade < US$1.8mUS$1.8m+US$26.6m+US$104.8m+> US$210.7m
Exports: 105
- United States: US$3.7bn
- China: US$560.2m
- Russia: US$253.6m
- Netherlands: US$210.7m
- Germany: US$182.2m
- France: US$161.5m
- Brazil: US$149.7m
- Egypt: US$140.8m
- Austria: US$116.1m
- Hungary: US$111.4m
- India: US$104.8m
- Belgium: US$98.6m
- Bulgaria: US$74.7m
- Canada: US$63.7m
- Ukraine: US$55.4m
- Argentina: US$50.3m
- Poland: US$45.7m
- Denmark: US$41.3m
- Slovakia: US$38.3m
- Ireland: US$37.4m
- Spain: US$31.6m
- Switzerland: US$31.6m
- Australia: US$31.4m
- Latvia: US$30.7m
- Singapore: US$30.7m
- Czechia: US$26.6m
- Türkiye: US$24.2m
- Slovenia: US$24.1m
- Sweden: US$20.6m
- Thailand: US$16.6m
- South Korea: US$16.6m
- Lithuania: US$15.4m
- United Kingdom: US$13m
- Italy: US$11.2m
- Romania: US$11.2m
- Chile: US$10.8m
- Vietnam: US$10.6m
- Portugal: US$10.4m
- Serbia: US$9.3m
- Belarus: US$7.1m
- Croatia: US$6.3m
- Moldova: US$4.9m
- Belize: US$3.3m
- Norway: US$3.1m
- Malawi: US$2.7m
- Indonesia: US$2.6m
- Paraguay: US$2.2m
- South Africa: US$2.2m
- Kazakhstan: US$2m
- Pakistan: US$2m
- Cambodia: US$1.8m
- Cyprus: US$1.8m
- Finland: US$1.7m
- Mexico: US$1.4m
- Nigeria: US$1.2m
- Laos: US$903.7k
- New Zealand: US$634.1k
- Guatemala: US$604.2k
- Greece: US$569.2k
- Saudi Arabia: US$505.1k
Trade value (US$) no reported trade < US$2.5mUS$2.5m+US$26.3m+US$146.8m+> US$378m
Imports: 146
- Mexico: US$641.1m
- South Korea: US$601m
- Indonesia: US$430.3m
- Vietnam: US$416.7m
- Türkiye: US$378m
- Japan: US$305.8m
- Netherlands: US$236.6m
- Canada: US$223.1m
- Ireland: US$220m
- Colombia: US$196.9m
- United Kingdom: US$193.8m
- China: US$164.7m
- Morocco: US$163.9m
- Germany: US$154.9m
- Spain: US$146.8m
- New Zealand: US$140.2m
- France: US$137m
- Belgium: US$133.6m
- Italy: US$128.2m
- Israel: US$120.9m
- Thailand: US$111.2m
- Chile: US$97.3m
- Taiwan: US$92.1m
- Norway: US$88.2m
- Philippines: US$79.5m
- Denmark: US$78m
- Bangladesh: US$75.5m
- Switzerland: US$70.5m
- United States: US$66.7m
- Egypt: US$64.8m
- Malaysia: US$61.4m
- Saudi Arabia: US$40m
- Poland: US$38.9m
- Cambodia: US$36.4m
- Honduras: US$32.4m
- Guatemala: US$30m
- Ecuador: US$26.3m
- Czechia: US$24.5m
- Costa Rica: US$23.8m
- Greece: US$21.4m
- Nepal: US$20.7m
- Uruguay: US$20.7m
- Sweden: US$20.3m
- El Salvador: US$20.1m
- Austria: US$18.5m
- Portugal: US$18.4m
- Hungary: US$17.4m
- Brazil: US$13m
- Croatia: US$10.5m
- Lithuania: US$10.2m
- Finland: US$9.4m
- Slovakia: US$9m
- Pakistan: US$8.9m
- Russia: US$8.5m
- Sri Lanka: US$8.4m
- United Arab Emirates: US$8.3m
- Romania: US$7.8m
- Cyprus: US$7.3m
- Tunisia: US$7.2m
- Australia: US$7m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$3.7bn | 55.8% | |
| 2 | US$560.2m | 8.5% | |
| 3 | US$253.6m | 3.8% | |
| 4 | US$210.7m | 3.2% | |
| 5 | US$182.2m | 2.7% | |
| 6 | US$161.5m | 2.4% | |
| 7 | US$149.7m | 2.3% | |
| 8 | US$140.8m | 2.1% | |
| 9 | US$116.1m | 1.8% | |
| 10 | US$111.4m | 1.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$641.1m | 9.7% | |
| 2 | US$601m | 9.1% | |
| 3 | US$430.3m | 6.5% | |
| 4 | US$416.7m | 6.3% | |
| 5 | US$378m | 5.7% | |
| 6 | US$305.8m | 4.6% | |
| 7 | US$236.6m | 3.6% | |
| 8 | US$223.1m | 3.4% | |
| 9 | US$220m | 3.3% | |
| 10 | US$196.9m | 3% |
Legal notes
Additional notes
1. Subheadings 23031011 and 23031019 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.
Their starch content shall not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex III, part K, to Commission Regulation (EC) No 152/2009, and their fat content shall not exceed 4,5 % by weight on the dry product, determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009.
2. Subheading 23069005 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:
(a) products of an oil content of less than 3 %:
starch content: less than 45 %,
protein content (nitrogen content × 6,25): not less than 11,5 %;
(b) products of an oil content of not less than 3 % and not more than 8 %:
starch content: less than 45 %,
protein content (nitrogen content × 6,25): not less than 13 %.
Moreover, such residues shall not contain ingredients which are not obtained from maize grains.
For the determination of the starch and protein content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts K and C, are to be applied.
For the determination of the oil and moisture content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts G and A, respectively, are to be applied.
Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.
3. For the purposes of subheadings 23070011, 23070019, 23080011 and 23080019, the following expressions shall have the meanings hereby assigned to them:
‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,
‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product,
‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,
‘% mas’: the symbol for alcoholic strength by mass.
4. For the purposes of subheadings 23091011 to 23091070 and 23099031 to 23099070, the expression ‘milk products’ means the products of headings 0401, 0402, 0404, 0405 and 0406 and of subheadings 04032011 to 04032039, 04039011 to 04039069, 17021100, 17021900 and 21069051.
5. Subheading 23099020 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:
screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or
residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products.
These products may also contain residues from the extraction of maize germ oil by the wet milling process.
Their starch content shall not exceed 28 % by weight on the dry product in accordance with the method contained in Annex III, part K, to Regulation (EC) No 152/2009, their fat content shall not exceed 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009, and their protein content shall not exceed 40 % on the dry product determined in accordance with the method contained in Annex III, part C, to Regulation (EC) No 152/2009.
Questions and answers
What is the HS code for residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets?
Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets fall under HS heading 2303, part of chapter 23, in section IV of the Harmonized System.
What is the import duty on residues of starch manufacture and similar… in the UK?
Under the UK Global Tariff, imports under 2303 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 residues of starch manufacture and similar… in the EU?
Under the EU Combined Nomenclature, imports under 2303 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 residues of starch manufacture and similar…?
The United States, with US$3.7bn in 2024 (55.8% of world exports).