Subheading · Chapter 23 · Heading 2304
2304.00: Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
Soybean meal
2304.00 is the HS subheading for soybean meal, under heading 2304 in chapter 23.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2304 00 00 00 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
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) | — | |
| 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 |
| 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 |
|---|---|---|---|
 Argentina | £313.6m | 43.4% | -19.9% |
 Brazil | £120.1m | 16.6% | -11.2% |
 Paraguay | £67m | 9.3% | -7.6% |
 United States | £58m | 8% | +27.5% |
 Netherlands | £46.1m | 6.4% | +31% |
 Ireland | £45.5m | 6.3% | +61.6% |
 Germany | £20.2m | 2.8% | +81.8% |
 Canada | £17.2m | 2.4% | +7.2% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye 5% Third-country duty 1 tariff line USA specific or compound duty General (MFN) 1 tariff line Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line Brazil 5.4% Third-country duty 2 tariff lines Argentina 5.4% Third-country duty 5 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 4 tariff lines 
GCC Free Third-country duty 5 tariff lines 
Switzerland Free Third-country duty 2 tariff lines 
Norway Free Third-country duty 2 tariff lines 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 10% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$4mUS$4m+US$56m+US$311m+> US$1bn
Exports: 124
- Argentina: US$10bn
- Brazil: US$10bn
- United States: US$6bn
- Netherlands: US$1bn
- India: US$975m
- China: US$841m
- Germany: US$832m
- Paraguay: US$774m
- Bolivia: US$586m
- Türkiye: US$541m
- Ukraine: US$339m
- Russia: US$311m
- Slovenia: US$256m
- Nigeria: US$214m
- Belgium: US$190m
- Italy: US$184m
- Canada: US$138m
- Togo: US$114m
- Norway: US$106m
- Poland: US$104m
- Benin: US$95m
- South Africa: US$91m
- Hungary: US$87m
- United Arab Emirates: US$84m
- Spain: US$74m
- Austria: US$71m
- Denmark: US$67m
- Romania: US$57m
- Zambia: US$56m
- Switzerland: US$54m
- Latvia: US$49m
- Thailand: US$44m
- Portugal: US$42m
- Ireland: US$42m
- Malaysia: US$39m
- Malawi: US$35m
- Ethiopia: US$35m
- Lithuania: US$32m
- Kazakhstan: US$29m
- Taiwan: US$26m
- Serbia: US$26m
- Greece: US$23m
- Croatia: US$23m
- United Kingdom: US$22m
- France: US$20m
- Vietnam: US$18m
- Uruguay: US$17m
- South Korea: US$17m
- Uganda: US$15m
- Czechia: US$13m
- Egypt: US$10m
- Slovakia: US$10m
- Ghana: US$10m
- Moldova: US$6m
- Bulgaria: US$5m
- Belarus: US$4m
- Luxembourg: US$4m
- Sweden: US$4m
- Bosnia & Herzegovina: US$3m
- Cyprus: US$2m
Trade value (US$) no reported trade < US$39mUS$39m+US$154m+US$718m+> US$1bn
Imports: 172
- Indonesia: US$2bn
- Vietnam: US$2bn
- Philippines: US$2bn
- Netherlands: US$1bn
- Poland: US$1bn
- Germany: US$1bn
- France: US$1bn
- Thailand: US$1bn
- Iran: US$1bn
- Spain: US$1bn
- Colombia: US$886m
- United Kingdom: US$886m
- Japan: US$865m
- Mexico: US$825m
- Italy: US$800m
- South Korea: US$799m
- Ecuador: US$718m
- Türkiye: US$716m
- Saudi Arabia: US$706m
- Denmark: US$657m
- Malaysia: US$640m
- Belgium: US$563m
- Canada: US$561m
- Chile: US$533m
- Peru: US$528m
- Australia: US$436m
- United States: US$409m
- Slovenia: US$360m
- Bangladesh: US$347m
- Ireland: US$330m
- Venezuela: US$297m
- Morocco: US$294m
- Greece: US$294m
- Guatemala: US$277m
- Hungary: US$272m
- Romania: US$271m
- Dominican Republic: US$252m
- Iraq: US$233m
- Czechia: US$201m
- Austria: US$183m
- Israel: US$180m
- United Arab Emirates: US$160m
- Pakistan: US$154m
- Honduras: US$154m
- Switzerland: US$154m
- Uzbekistan: US$154m
- Sri Lanka: US$149m
- New Zealand: US$142m
- Sweden: US$135m
- Algeria: US$132m
- Egypt: US$129m
- Argentina: US$118m
- El Salvador: US$111m
- Azerbaijan: US$106m
- Jordan: US$106m
- Côte d’Ivoire: US$105m
- Nepal: US$103m
- Portugal: US$98m
- Panama: US$95m
- Cyprus: US$91m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Argentina | US$10bn | 28% |
| 2 | Brazil | US$10bn | 28% |
| 3 | United States | US$6bn | 18.3% |
| 4 | Netherlands | US$1bn | 3.1% |
| 5 |  India | US$975m | 2.8% |
| 6 |  China | US$841m | 2.4% |
| 7 | Germany | US$832m | 2.4% |
| 8 | Paraguay | US$774m | 2.2% |
| 9 |  Bolivia | US$586m | 1.7% |
| 10 | Türkiye | US$541m | 1.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Indonesia | US$2bn | 6.6% |
| 2 |  Vietnam | US$2bn | 6.3% |
| 3 |  Philippines | US$2bn | 4.5% |
| 4 | Netherlands | US$1bn | 4.1% |
| 5 |  Poland | US$1bn | 4% |
| 6 | Germany | US$1bn | 3.9% |
| 7 |  France | US$1bn | 3.6% |
| 8 |  Thailand | US$1bn | 3.6% |
| 9 |  Iran | US$1bn | 3.3% |
| 10 |  Spain | US$1bn | 3% |
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.
- 3%median duty
- 72number of duty-free countries (MFN)
- 65%highest: Thailand, Iceland, Bahamas
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
 Antigua & Barbuda | 0% | 2021 · HS 2007 | |
| Argentina | 6% | 2023 · HS 2017 | |
 Armenia | 0% | 2023 | |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 0% | 2023 | |
 Bangladesh | 0% | 2023 · HS 2017 | |
 Barbados | 0% | 2022 · HS 2017 | |
 Belarus | 0% | 2021 · HS 2017 | |
 Belize | 0% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 0% | 2023 | |
 Bhutan | 10% | 2022 | |
| Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 6.6% | 2023 | |
| Brazil | 6% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 10% | 2023 | |
 Cambodia | 0% | 2023 · HS 2017 | |
 Cameroon | 5% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 0% | 2023 · HS 2017 | |
 Cayman Islands | 0% | 2021 · HS 2002 | |
 Central African Republic | 5% | 2023 | |
 Chad | 5% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 5% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 5% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 4.5% | 4% – 5% | 2023 |
 Côte d’Ivoire | 10% | 2023 · HS 2017 | |
 Cuba | 10% | 2023 · HS 2017 | |
 Dominica | 0% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 2.5% | 0% – 5% | 2022 |
 Equatorial Guinea | 5% | 2023 | |
 Eswatini | 6.6% | 2023 | |
 Ethiopia | 10% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 0% | 2023 | |
 Gabon | 5% | 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 | 1.3% | 0% – 5% | 2023 |
| Iran | 20% | 2020 · HS 2017 | |
 Israel | 7.5% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 10% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 0% | 2023 | |
 Kyrgyzstan | 0% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 6.6% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 5% | 2023 | |
 Malawi | 0% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 25% | 2023 | |
 Mali | 10% | 2023 | |
 Mauritania | 0% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 5% | 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 | 6.6% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 5% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 0% | 2023 | |
 Pakistan | 11% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 7.5% | 2017 · HS 2017 | |
 Panama | 2.5% | 0% – 5% | 2023 |
 Papua New Guinea | 0% | 2023 | |
| Paraguay | 6% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
| Philippines | 0% | 2023 | |
 Qatar | 0% | 2023 | |
 Russia | 0% | 2021 · HS 2017 | |
 Rwanda | 10% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 0% | 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 | 6.6% | 2023 | |
 South Korea | 1.8% | 2023 | |
 Sri Lanka | 20% | 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 | 65% | 0% – 133% | 2023 |
 Togo | 10% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 5% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 10% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 0% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0.8%* | 2023 | |
 Uruguay | 3% | 0% – 6% | 2023 · HS 2017 |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 40% | 2023 · HS 2017 | |
| Vietnam | 1.5% | 0% – 2% | 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. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
- 08131 Oilcake & other solid residues of oil from soya beans
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 21910 Oil-cake and other solid residues, of vegetable fats or oils
- ISIC Rev. 4 activity
- 1040 Manufacture of vegetable and animal oils and fats
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2304.00 | unchanged |
| 2012 | 2304.00 | unchanged |
| 2007 | 2304.00 | unchanged |
| 2002 | 2304.00 | unchanged |
| 1996 | 2304.00 | unchanged |
| 1992 | 2304.00 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
EU deforestation regulation (EUDR)
Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.
- Soya applies from 30 December 2026
Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
Regulation (EU) 2023/1115, Annex I (consolidated text)
The EU Combined Nomenclature has one tariff line for subheading 2304.00; the duty is duty-free.
Subheading 2304.00 is a single line in the Turkish Customs Tariff Schedule, where the duty is 5%.
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 soybean meal worth £722.3m (down 6% on the year before), at an average of £0.31 per kg; Argentina supplied 43%, followed by Brazil.
World trade in soybean meal reached US$35bn in 2024, down 4.1% on 2023.
Argentina was the largest exporter with 28% of the total, ahead of Brazil.
Questions and answers
What is the HS code for oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil?
Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil fall under HS subheading 2304.00, part of heading 2304, in section IV of the Harmonized System.
What is the import duty on oilcake and other solid residues in the EU?
Under the EU Combined Nomenclature, imports under 2304.00 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 oilcake and other solid residues in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 2304.00 from countries without a preferential agreement are charged at 5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most oilcake and other solid residues?
Argentina, with US$10bn in 2024 (28% of world exports).
Is there anti-dumping duty on soybean meal?
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 soybean meal from?
In the 12 months to August 2026, the largest suppliers were Argentina (43%), Brazil (17%) and Paraguay (9%), out of total imports of £722.3m.