Subheading · Chapter 23 · Heading 2303
2303.30: Brewing or distilling dregs and waste
Brewing and distilling dregs (DDGS)
2303.30 is the HS subheading for brewing and distilling dregs (DDGS), under heading 2303 in chapter 23.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2303 30 00 00 Brewing or distilling dregs and waste 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
- 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 |
|---|---|---|---|
| £83.1m | 57.9% | +16.2% | |
| £19.1m | 13.3% | +192.5% | |
| £18.6m | 13% | -42.7% | |
| £6m | 4.1% | +720.5% | |
| £5.3m | 3.7% | +216.4% | |
| £4.7m | 3.3% | +80.4% | |
| £2m | 1.4% | +4,907.8% | |
| £1.5m | 1% | -37.2% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$502kUS$502k+US$12m+US$43m+> US$103m
Exports: 86
- United States: US$3bn
- Brazil: US$149m
- Netherlands: US$103m
- India: US$86m
- Hungary: US$55m
- Belgium: US$48m
- Canada: US$46m
- Germany: US$43m
- Ireland: US$33m
- Australia: US$31m
- Russia: US$30m
- Singapore: US$30m
- Switzerland: US$29m
- Argentina: US$28m
- Austria: US$26m
- Poland: US$23m
- Bulgaria: US$21m
- Slovakia: US$19m
- France: US$17m
- Sweden: US$12m
- United Kingdom: US$8m
- Latvia: US$7m
- South Korea: US$5m
- Ukraine: US$5m
- Czechia: US$5m
- Vietnam: US$5m
- Moldova: US$5m
- Romania: US$4m
- China: US$4m
- Portugal: US$3m
- Spain: US$3m
- Paraguay: US$2m
- Denmark: US$2m
- Kazakhstan: US$2m
- Türkiye: US$2m
- Croatia: US$1m
- Egypt: US$1m
- Belarus: US$825k
- Italy: US$724k
- Finland: US$502k
- Madagascar: US$492k
- Philippines: US$462k
- Serbia: US$428k
- Lithuania: US$355k
- Nepal: US$244k
- Japan: US$209k
- Angola: US$172k
- Slovenia: US$163k
- Laos: US$156k
- Seychelles: US$139k
- El Salvador: US$137k
- South Africa: US$115k
- Indonesia: US$84k
- Niger: US$50k
- Thailand: US$49k
- Uganda: US$42k
- Malaysia: US$40k
- Honduras: US$39k
- Malawi: US$29k
- New Zealand: US$28k
Trade value (US$) no reported trade < US$3mUS$3m+US$25m+US$103m+> US$322m
Imports: 109
- Mexico: US$600m
- South Korea: US$380m
- Vietnam: US$333m
- Türkiye: US$322m
- Indonesia: US$265m
- Canada: US$155m
- Ireland: US$137m
- United Kingdom: US$135m
- Japan: US$132m
- New Zealand: US$124m
- Israel: US$103m
- Colombia: US$102m
- Spain: US$100m
- France: US$80m
- China: US$77m
- Thailand: US$76m
- Morocco: US$75m
- Philippines: US$70m
- Taiwan: US$65m
- Bangladesh: US$54m
- Germany: US$44m
- Netherlands: US$41m
- United States: US$31m
- Honduras: US$28m
- Cambodia: US$27m
- Italy: US$26m
- Ecuador: US$25m
- Egypt: US$25m
- Costa Rica: US$23m
- Belgium: US$22m
- Guatemala: US$22m
- Uruguay: US$20m
- El Salvador: US$17m
- Malaysia: US$17m
- Poland: US$14m
- Denmark: US$14m
- Switzerland: US$14m
- Portugal: US$14m
- Austria: US$12m
- Nepal: US$9m
- Czechia: US$8m
- Chile: US$7m
- Hungary: US$6m
- Sri Lanka: US$6m
- Tunisia: US$5m
- Slovakia: US$5m
- Nicaragua: US$5m
- Saudi Arabia: US$5m
- Croatia: US$4m
- United Arab Emirates: US$4m
- Romania: US$4m
- Serbia: US$4m
- Jamaica: US$3m
- Panama: US$3m
- Oman: US$3m
- Norway: US$3m
- Greece: US$3m
- Peru: US$2m
- Bosnia & Herzegovina: US$2m
- Laos: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$3bn | 77.2% | |
| 2 | US$149m | 3.8% | |
| 3 | US$103m | 2.6% | |
| 4 | US$86m | 2.2% | |
| 5 | US$55m | 1.4% | |
| 6 | US$48m | 1.2% | |
| 7 | US$46m | 1.2% | |
| 8 | US$43m | 1.1% | |
| 9 | US$33m | 0.8% | |
| 10 | US$31m | 0.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$600m | 15.2% | |
| 2 | US$380m | 9.7% | |
| 3 | US$333m | 8.5% | |
| 4 | US$322m | 8.2% | |
| 5 | US$265m | 6.7% | |
| 6 | US$155m | 4% | |
| 7 | US$137m | 3.5% | |
| 8 | US$135m | 3.4% | |
| 9 | US$132m | 3.4% | |
| 10 | US$124m | 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
- 61number of duty-free countries (MFN)
- 55%highest: Iceland, Bahamas, Algeria
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 10% | 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 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 0% – 15% | 2023 · HS 2017 | |
| 2% | 2019 · HS 2017 | ||
| 5% | 2022 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 10% | 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 | ||
| 5% | 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 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 0% – 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 | ||
| 1% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 5% | 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 | ||
| 3.5% | 2% – 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 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 6% | 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
- 08153 Brewing/distilling dregs & waste
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 39160 Brewing or distilling dregs and waste
- ISIC Rev. 4 activity
- n/a
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2303.30 | unchanged |
| 2012 | 2303.30 | unchanged |
| 2007 | 2303.30 | unchanged |
| 2002 | 2303.30 | unchanged |
| 1996 | 2303.30 | unchanged |
| 1992 | 2303.30 | 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.
- 600013721 HMRC
The product consists of dried distillers grains (wheat) with solubles (DDGS). A by-product obtained from the process of wheat fermentation during ethanol production. After fermentation, ethanol is separated, and the remaining non-ethanol material (whole stillage) is centrifuged to separate solids…
Subheading 2303.30 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 2303.30; the duty is duty-free.
Goods from 153 countries can enter the UK at a preferential rate instead of the standard Free; 153 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 brewing and distilling dregs (DDGS) worth £143.6m (up 21% on the year before), at an average of £0.21 per kg; United States supplied 58%, followed by Netherlands.
World trade in brewing and distilling dregs (DDGS) reached US$4bn in 2024, down 8.8% on 2023.
The United States was the largest exporter with 77.2% of the total, ahead of Brazil.
Products classified here
Questions and answers
What is the HS code for brewing or distilling dregs and waste?
Brewing or distilling dregs and waste fall under HS subheading 2303.30, part of heading 2303, in section IV of the Harmonized System.
What is the import duty on brewing or distilling dregs and waste in the UK?
Under the UK Global Tariff, imports under 2303.30 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 brewing or distilling dregs and waste in the EU?
Under the EU Combined Nomenclature, imports under 2303.30 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 brewing or distilling dregs and waste?
The United States, with US$3bn in 2024 (77.2% of world exports).
Which countries can export brewing and distilling dregs (DDGS) 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 brewing and distilling dregs (DDGS)?
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 brewing and distilling dregs (DDGS) from?
In the 12 months to August 2026, the largest suppliers were United States (58%), Netherlands (13%) and Ireland (13%), out of total imports of £143.6m.
Typical products
Everyday names, not part of the legal text.