Subheading · Chapter 23 · Heading 2303

2303.10

2303.10: Residues of starch manufacture and similar residues

Starch manufacture residues (corn gluten feed)

2303.10 is the HS subheading for starch manufacture residues (corn gluten feed), under heading 2303 in chapter 23.

What you pay

Importing into UK

Customs duty Free · specific or compound duty standard rate · across 5 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. 2303 10 00 00 Residues of starch manufacture and similar residues
  2. Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product
  3. 2303 10 11 00 Exceeding 40% by weight 267.00 GBP / 1000 kg
  4. 2303 10 11 10 Corn gluten 267 GBP / 1000 kg
  5. 2303 10 11 90 Other 267 GBP / 1000 kg
  6. 2303 10 19 00 Not exceeding 40% by weight Free
  7. 2303 10 90 00 Other Free
  8. 2303 10 90 10 High protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not Free
  9. 2303 10 90 90 Other Free

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    2020 No. 1435
    Tariff lines
    on 1 of 5 lines

Import requirements 3

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2022 No. 1110, S.I. 2022/395
    Documents
    • 9011
    • 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)—Free
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
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–Norway agreement Norway Free
UK–Türkiye agreement Türkiye Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£49m+32.4% · previous 12 months
Average import price£0.27 per kg
Jan 2024: £1.5mFeb 2024: £1.8mMar 2024: £2.7mApr 2024: £2.8mMay 2024: £3.6mJun 2024: £3.1mJul 2024: £3.8mAug 2024: £1.8mSept 2024: £2.6mOct 2024: £1.7mNov 2024: £1.5mDec 2024: £2.6mJan 2025: £2.1mFeb 2025: £2.8mMar 2025: £4.6mApr 2025: £3.1mMay 2025: £5.2mJun 2025: £5.1mJul 2025: £1.8mAug 2025: £4mSept 2025: £4.1mOct 2025: £3.8mNov 2025: £2.4mDec 2025: £5.4mJan 2026: £6.9mFeb 2026: £1.8mMar 2026: £5.3mApr 2026: £1.7mMay 2026: £2.9mJun 2026: £5.1mJul 2026: £3.3mAug 2026: £6.2m 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
United States £18.1m 37% +134.2%
France £6.1m 12.5% +30.1%
Ireland £4.4m 9% +27.1%
China £4.4m 8.9% +311.4%
Netherlands £2.6m 5.3% -36.1%
Austria £2.2m 4.5% +12.5%
Hungary £2m 4.1% -5.1%
Bulgaria £1.9m 3.9% -6.4%

Same subheading in other tariffs

World trade in 2024

2303.10 · US$1.9bn

Trade value (US$) no reported trade < US$777kUS$777k+US$7m+US$42m+> US$95m

Exports: 86
  1. United States: US$586m
  2. China: US$552m
  3. France: US$95m
  4. Germany: US$89m
  5. Netherlands: US$71m
  6. Austria: US$69m
  7. Hungary: US$56m
  8. Bulgaria: US$54m
  9. Belgium: US$42m
  10. Denmark: US$28m
  11. Spain: US$26m
  12. Argentina: US$21m
  13. Ukraine: US$19m
  14. India: US$18m
  15. Slovakia: US$17m
  16. Poland: US$16m
  17. Canada: US$16m
  18. Thailand: US$14m
  19. South Korea: US$11m
  20. Italy: US$9m
  21. Sweden: US$8m
  22. Romania: US$7m
  23. Lithuania: US$6m
  24. Portugal: US$5m
  25. Türkiye: US$4m
  26. Vietnam: US$3m
  27. Belize: US$3m
  28. Norway: US$3m
  29. Ireland: US$3m
  30. Malawi: US$3m
  31. Czechia: US$2m
  32. Egypt: US$2m
  33. South Africa: US$2m
  34. Pakistan: US$2m
  35. Indonesia: US$2m
  36. Cambodia: US$2m
  37. Cyprus: US$2m
  38. Serbia: US$1m
  39. Nigeria: US$1m
  40. Finland: US$1m
  41. Brazil: US$1m
  42. United Kingdom: US$832k
  43. Singapore: US$777k
  44. Laos: US$747k
  45. New Zealand: US$607k
  46. Guatemala: US$601k
  47. Saudi Arabia: US$505k
  48. Latvia: US$450k
  49. Benin: US$426k
  50. Slovenia: US$424k
  51. Switzerland: US$344k
  52. Honduras: US$336k
  53. Tanzania: US$312k
  54. Chile: US$298k
  55. Uganda: US$229k
  56. Croatia: US$178k
  57. Ghana: US$177k
  58. Greece: US$150k
  59. Hong Kong SAR China: US$146k
  60. Kazakhstan: US$95k

Top exporters

RankCountryValueShare
1 United States US$586m 31.1%
2 China US$552m 29.4%
3 France US$95m 5.1%
4 Germany US$89m 4.7%
5 Netherlands US$71m 3.8%
6 Austria US$69m 3.7%
7 Hungary US$56m 3%
8 Bulgaria US$54m 2.9%
9 Belgium US$42m 2.3%
10 Denmark US$28m 1.5%

Top importers

RankCountryValueShare
1 South Korea US$186m 9.9%
2 Indonesia US$165m 8.8%
3 Netherlands US$152m 8.1%
4 Japan US$117m 6.2%
5 Colombia US$95m 5.1%
6 Chile US$90m 4.8%
7 Germany US$89m 4.7%
8 Vietnam US$84m 4.5%
9 Norway US$66m 3.5%
10 Canada US$58m 3.1%

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 countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 10% 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 10% 2023
Canada 0% 2023
Cape Verde 0% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 5% 2023
Colombia 10% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 2.5% 0% – 5% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 2.5% 0% – 5% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 0% 2023
Gabon 10% 2023
Gambia 10% 2023
Georgia 0% 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 2.5% 0% – 5% 2023
Hong Kong SAR China 0% 2023
Iceland 55% 2023
India 15% 2023
Indonesia 2.5% 0% – 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 5% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 25% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 15% 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 2.5% 0% – 5% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 11% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 10% 0% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 6% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 0.5% 0% – 1% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 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 0% 2023
Sri Lanka 15% 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 0% 2023
United States 1.4% 2023
Uruguay 6% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 6% 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. · 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
08151 Residues of starch manufacture & similar residues
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
39130 Residues of starch manufacture and similar residues
ISIC Rev. 4 activity
n/a

Earlier HS editions

HSCode
20172303.10unchanged
20122303.10unchanged
20072303.10unchanged
20022303.10unchanged
19962303.10unchanged
19922303.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

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.

  1. EU Tariff change · Applies from:

    Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

    CELEX 32026R2163 · Source: eur-lex.europa.eu

  2. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/2101 of 24 September 2026 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of pea protein originating in the People’s Republic of China

    CELEX 32026R2101 · Source: eur-lex.europa.eu

  3. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/916 of 27 April 2026 imposing a provisional anti-dumping duty on imports of pea protein originating in the People’s Republic of China

    CELEX 32026R0916 · Source: eur-lex.europa.eu

  4. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/319 of 12 February 2026 imposing a definitive anti-dumping duty and definitively collecting the provisional duty imposed on imports of valine originating in the People’s Republic of China

    CELEX 32026R0319 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 2303.10 covers 5 tariff lines and the duty is duty-free. 3 of them are duty-free. 2 lines have a specific or compound duty.

The EU Combined Nomenclature divides subheading 2303.10 into 3 tariff lines; the duty is duty-free. 2 of them are duty-free. 1 line has a specific or compound duty.

Goods from 151 countries can enter the UK at a preferential rate instead of the standard Free; 147 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 starch manufacture residues (corn gluten feed) worth £49m (up 32% on the year before), at an average of £0.27 per kg; United States supplied 37%, followed by France.

World trade in starch manufacture residues (corn gluten feed) reached US$1.9bn in 2024, down 14.8% on 2023.

The United States was the largest exporter with 31.1% of the total, ahead of China.

Legal notes

Additional notes

Questions and answers

What is the HS code for residues of starch manufacture and similar residues?

Residues of starch manufacture and similar residues fall under HS subheading 2303.10, part of heading 2303, 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 2303.10 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 2303.10 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$586m in 2024 (31.1% of world exports).

Which countries can export starch manufacture residues (corn gluten feed) to the UK duty-free?

147 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 Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on starch manufacture residues (corn gluten feed)?

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 starch manufacture residues (corn gluten feed) from?

In the 12 months to August 2026, the largest suppliers were United States (37%), France (13%) and Ireland (9%), out of total imports of £49m.

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