Subheading · Chapter 23 · Heading 2303
2303.20: Beet-pulp, bagasse and other waste of sugar manufacture
Subheading 2303.20 belongs to heading 2303 (residues of starch manufacture and similar residues, beet-pulp, bagasse and…) in chapter 23.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2303 20 00 00 Beet-pulp, bagasse and other waste of sugar manufacture
- 2303 20 10 00 Beet-pulp Free
- 2303 20 90 00 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 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
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| 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 |
| 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–Switzerland agreement | Switzerland | 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–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | 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–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | 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: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Egypt | £20.8m | 43.2% | +103.6% |
 Netherlands | £7.8m | 16.2% | +454.2% |
 Germany | £6.8m | 14.2% | +273.8% |
 Ireland | £5.9m | 12.3% | +114.9% |
 France | £2.9m | 6.1% | +61.2% |
 United States | £1.9m | 3.9% | +36.9% |
 Poland | £871k | 1.8% | +28.7% |
 China | £685k | 1.4% | -34.4% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$886kUS$886k+US$6m+US$32m+> US$81m
Exports: 75
- Russia: US$223m
- Egypt: US$137m
- United States: US$81m
- Germany: US$51m
- France: US$49m
- Netherlands: US$37m
- Ukraine: US$32m
- Slovenia: US$24m
- Latvia: US$23m
- Austria: US$21m
- Czechia: US$19m
- Türkiye: US$19m
- Denmark: US$11m
- Chile: US$10m
- Lithuania: US$9m
- Belgium: US$8m
- Serbia: US$7m
- Poland: US$6m
- Belarus: US$6m
- Croatia: US$5m
- China: US$4m
- United Kingdom: US$4m
- Spain: US$3m
- Thailand: US$3m
- Portugal: US$3m
- Switzerland: US$2m
- Slovakia: US$2m
- Vietnam: US$2m
- Italy: US$2m
- Ireland: US$2m
- Canada: US$1m
- Mexico: US$1m
- Hungary: US$1m
- Argentina: US$968k
- Sweden: US$886k
- India: US$794k
- Indonesia: US$656k
- Greece: US$419k
- South Korea: US$332k
- Japan: US$201k
- Luxembourg: US$143k
- Costa Rica: US$129k
- Nepal: US$113k
- Romania: US$60k
- Finland: US$57k
- Brazil: US$47k
- Malaysia: US$44k
- Iraq: US$44k
- South Africa: US$28k
- Bosnia & Herzegovina: US$25k
- Australia: US$21k
- Bulgaria: US$17k
- United Arab Emirates: US$14k
- Panama: US$12k
- Estonia: US$11k
- Nigeria: US$9k
- Pakistan: US$5k
- Uganda: US$4k
- Guatemala: US$3k
- Angola: US$3k
Trade value (US$) no reported trade < US$427kUS$427k+US$6m+US$35m+> US$63m
Imports: 108
- Morocco: US$84m
- China: US$84m
- Italy: US$67m
- Belgium: US$63m
- Japan: US$57m
- Netherlands: US$44m
- Denmark: US$40m
- Ireland: US$39m
- Türkiye: US$38m
- Saudi Arabia: US$35m
- South Korea: US$35m
- Spain: US$31m
- Germany: US$22m
- Norway: US$20m
- Brazil: US$13m
- Poland: US$11m
- Mexico: US$10m
- United Kingdom: US$10m
- Canada: US$10m
- Switzerland: US$10m
- Sweden: US$9m
- Finland: US$7m
- Lithuania: US$7m
- Hungary: US$7m
- France: US$6m
- Greece: US$6m
- Cyprus: US$6m
- United States: US$4m
- United Arab Emirates: US$4m
- Latvia: US$3m
- Argentina: US$3m
- Slovakia: US$2m
- Thailand: US$2m
- Austria: US$2m
- Taiwan: US$2m
- Australia: US$2m
- Oman: US$2m
- Romania: US$1m
- Egypt: US$1m
- Iceland: US$1m
- Slovenia: US$1m
- Portugal: US$1m
- Bosnia & Herzegovina: US$1m
- Luxembourg: US$1m
- Paraguay: US$968k
- North Macedonia: US$889k
- Qatar: US$741k
- Israel: US$622k
- Ecuador: US$613k
- Lebanon: US$577k
- Albania: US$505k
- Kazakhstan: US$491k
- Malta: US$458k
- Nepal: US$427k
- Jordan: US$425k
- Croatia: US$421k
- Kuwait: US$414k
- Uruguay: US$386k
- Philippines: US$358k
- Bulgaria: US$265k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Russia | US$223m | 27.4% |
| 2 | Egypt | US$137m | 16.8% |
| 3 | United States | US$81m | 9.9% |
| 4 | Germany | US$51m | 6.2% |
| 5 | France | US$49m | 6% |
| 6 | Netherlands | US$37m | 4.5% |
| 7 |  Ukraine | US$32m | 3.9% |
| 8 |  Slovenia | US$24m | 2.9% |
| 9 |  Latvia | US$23m | 2.9% |
| 10 |  Austria | US$21m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Morocco | US$84m | 10.3% |
| 2 | China | US$84m | 10.3% |
| 3 |  Italy | US$67m | 8.2% |
| 4 |  Belgium | US$63m | 7.7% |
| 5 |  Japan | US$57m | 6.9% |
| 6 | Netherlands | US$44m | 5.4% |
| 7 |  Denmark | US$40m | 4.9% |
| 8 | Ireland | US$39m | 4.8% |
| 9 |  Türkiye | US$38m | 4.6% |
| 10 |  Saudi Arabia | US$35m | 4.3% |
The UK Global Tariff divides subheading 2303.20 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 2303.20 covers 2 tariff lines and the duty is duty-free.
153 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 Free.
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 £48m between September 2025 and August 2026 (up 123% on the year before); Egypt supplied 43%, followed by Netherlands.
In 2024, countries exported these goods worth US$816m (−20.1% year on year).
The largest exporter was Russia (US$223m), followed by Egypt.
Products classified here
Questions and answers
What is the HS code for beet-pulp, bagasse and other waste of sugar manufacture?
Beet-pulp, bagasse and other waste of sugar manufacture fall under HS subheading 2303.20, part of heading 2303, in section IV of the Harmonized System.
What is the import duty on beet-pulp, bagasse and other waste of sugar… in the UK?
Under the UK Global Tariff, imports under 2303.20 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 beet-pulp, bagasse and other waste of sugar… in the EU?
Under the EU Combined Nomenclature, imports under 2303.20 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 beet-pulp, bagasse and other waste of sugar…?
Russia, with US$223m in 2024 (27.4% of world exports).
Which countries can export these goods to the UK duty-free?
153 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 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 Egypt (43%), Netherlands (16%) and Germany (14%), out of total imports of £48m.