Subheading · Chapter 23 · Heading 2306
2306.10: Oilcake and other solid residues, whether or not ground: of cotton seeds
Official description Of cotton seeds
Subheading 2306.10 belongs to heading 2306 (oilcake and other solid residues) in chapter 23.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2306 10 00 00 Of cotton seeds 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
- 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) | — | 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 |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Chile, Malaysia | 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–Mexico agreement | Mexico | 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
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye Free 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 15% Third-country duty 1 tariff line 
Brazil 5.4% Third-country duty 1 tariff line 
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 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 2 tariff lines 
Norway Free Third-country duty 2 tariff lines · 1× specific or compound duty 
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$159kUS$159k+US$2m+US$12m+> US$15m
Exports: 48
- Benin: US$19m
- United States: US$15m
- Côte d’Ivoire: US$15m
- Burkina Faso: US$12m
- Tanzania: US$12m
- Argentina: US$7m
- Greece: US$7m
- Kazakhstan: US$6m
- India: US$2m
- Azerbaijan: US$2m
- Türkiye: US$2m
- Mali: US$1m
- Zambia: US$1m
- Uzbekistan: US$965k
- Kenya: US$913k
- Syria: US$880k
- Philippines: US$816k
- China: US$546k
- Lithuania: US$452k
- Brazil: US$348k
- Zimbabwe: US$186k
- Indonesia: US$159k
- Togo: US$114k
- United Kingdom: US$97k
- Uganda: US$87k
- Nigeria: US$75k
- Netherlands: US$70k
- Senegal: US$70k
- Spain: US$66k
- Austria: US$27k
- Mozambique: US$21k
- Afghanistan: US$20k
- Mexico: US$19k
- Malawi: US$16k
- Kuwait: US$12k
- Belgium: US$12k
- Singapore: US$11k
- Italy: US$10k
- Germany: US$9k
- France: US$2k
- Poland: US$600
- South Africa: US$500
- Switzerland: US$100
- Thailand: US$100
- Egypt: US$0
- Ethiopia: US$0
- South Korea: US$0
- Romania: US$0
Trade value (US$) no reported trade < US$251kUS$251k+US$1m+US$5m+> US$10m
Imports: 77
- Mauritania: US$12m
- Senegal: US$12m
- India: US$10m
- China: US$9m
- Mexico: US$8m
- Mali: US$6m
- South Africa: US$5m
- Togo: US$5m
- Uruguay: US$5m
- Italy: US$4m
- South Korea: US$3m
- Tajikistan: US$3m
- Lebanon: US$3m
- Iran: US$3m
- Paraguay: US$2m
- Türkiye: US$2m
- Kenya: US$2m
- Uzbekistan: US$1m
- Spain: US$1m
- Austria: US$1m
- Germany: US$952k
- United States: US$903k
- Syria: US$755k
- United Arab Emirates: US$673k
- Brazil: US$641k
- Niger: US$620k
- Bangladesh: US$610k
- Ecuador: US$517k
- Canada: US$472k
- Uganda: US$471k
- Sweden: US$452k
- Japan: US$356k
- Burkina Faso: US$262k
- Vietnam: US$256k
- Thailand: US$255k
- Oman: US$251k
- Colombia: US$251k
- Slovakia: US$245k
- Bulgaria: US$196k
- Taiwan: US$147k
- Netherlands: US$123k
- Saudi Arabia: US$118k
- Belgium: US$93k
- France: US$57k
- Zimbabwe: US$51k
- Guinea: US$48k
- Malta: US$47k
- Slovenia: US$46k
- Rwanda: US$40k
- Cyprus: US$36k
- Nigeria: US$32k
- Czechia: US$30k
- Côte d’Ivoire: US$30k
- Singapore: US$29k
- Ghana: US$29k
- United Kingdom: US$28k
- Hungary: US$26k
- Romania: US$25k
- Pakistan: US$20k
- Poland: US$19k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Benin | US$19m | 17.4% |
| 2 | United States | US$15m | 13.9% |
| 3 |  Côte d’Ivoire | US$15m | 13.5% |
| 4 |  Burkina Faso | US$12m | 11.6% |
| 5 |  Tanzania | US$12m | 11.2% |
| 6 | Argentina | US$7m | 6.6% |
| 7 |  Greece | US$7m | 6.3% |
| 8 |  Kazakhstan | US$6m | 5.7% |
| 9 |  India | US$2m | 2.3% |
| 10 |  Azerbaijan | US$2m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Mauritania | US$12m | 11.2% |
| 2 |  Senegal | US$12m | 11% |
| 3 | India | US$10m | 8.9% |
| 4 |  China | US$9m | 8.1% |
| 5 | Mexico | US$8m | 7.9% |
| 6 |  Mali | US$6m | 5.3% |
| 7 |  South Africa | US$5m | 4.5% |
| 8 |  Togo | US$5m | 4.4% |
| 9 |  Uruguay | US$5m | 4.3% |
| 10 |  Italy | US$4m | 3.3% |
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.
- 5%median duty
- 61number of duty-free countries (MFN)
- 55%highest: Iceland, Bahamas, Algeria
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 0% | 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 | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 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 | 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 | 15% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 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 | 5% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 6.6% | 2023 | |
 Ethiopia | 10% | 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 | 5% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 55% | 2023 | |
| India | 15% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 10% | 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 | 6.6% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 2.5% | 0% – 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 | 15% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 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 | 5% | 2023 | |
 Pakistan | 11% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 5% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 6% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 3% | 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 | 6.6% | 2023 | |
 South Korea | 2% | 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 | 9% | 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 | 1.3%* | 2023 | |
| Uruguay | 6% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 15% | 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. * 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
- 08133 Oilcake & other solid residues of oil from cotton seeds
- 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 | 2306.10 | unchanged |
| 2012 | 2306.10 | unchanged |
| 2007 | 2306.10 | unchanged |
| 2002 | 2306.10 | unchanged |
| 1996 | 2306.10 | unchanged |
| 1992 | 2306.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
The UK Global Tariff has one tariff line for subheading 2306.10; the duty is duty-free.
Subheading 2306.10 is a single line in the EU Combined Nomenclature, where 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.
In 2024, countries exported these goods worth US$107m (−0.7% year on year).
The largest exporter was Benin (US$19m), followed by the United States.
Products classified here
Questions and answers
What is the HS code for oilcake and other solid residues, whether or not ground: of cotton seeds?
Oilcake and other solid residues, whether or not ground: of cotton seeds fall under HS subheading 2306.10, part of heading 2306, in section IV of the Harmonized System.
What is the import duty on oilcake and other solid residues in the UK?
Under the UK Global Tariff, imports under 2306.10 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 oilcake and other solid residues in the EU?
Under the EU Combined Nomenclature, imports under 2306.10 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 oilcake and other solid residues?
Benin, with US$19m in 2024 (17.4% 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.
Typical products
Everyday names, not part of the legal text.