Subheading · Chapter 23 · Heading 2306

2306.10

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

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 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
    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
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

World trade in 2024

2306.10 · US$107.3m

Trade value (US$) no reported trade < US$158.9kUS$158.9k+US$2m+US$12m+> US$15m

Exports: 48
  1. Benin: US$18.7m
  2. United States: US$15m
  3. Côte d’Ivoire: US$14.5m
  4. Burkina Faso: US$12.5m
  5. Tanzania: US$12m
  6. Argentina: US$7.1m
  7. Greece: US$6.7m
  8. Kazakhstan: US$6.1m
  9. India: US$2.5m
  10. Azerbaijan: US$2m
  11. Türkiye: US$2m
  12. Mali: US$1.1m
  13. Zambia: US$1.1m
  14. Uzbekistan: US$964.5k
  15. Kenya: US$913k
  16. Syria: US$880.2k
  17. Philippines: US$816.1k
  18. China: US$546k
  19. Lithuania: US$451.9k
  20. Brazil: US$348.1k
  21. Zimbabwe: US$186k
  22. Indonesia: US$158.9k
  23. Togo: US$114.3k
  24. United Kingdom: US$96.6k
  25. Uganda: US$86.5k
  26. Nigeria: US$74.5k
  27. Netherlands: US$69.8k
  28. Senegal: US$69.8k
  29. Spain: US$65.7k
  30. Austria: US$26.9k
  31. Mozambique: US$21.1k
  32. Afghanistan: US$19.6k
  33. Mexico: US$18.8k
  34. Malawi: US$16.1k
  35. Kuwait: US$11.9k
  36. Belgium: US$11.7k
  37. Singapore: US$11.1k
  38. Italy: US$10.4k
  39. Germany: US$9k
  40. France: US$1.8k
  41. Poland: US$600
  42. South Africa: US$500
  43. Switzerland: US$100
  44. Thailand: US$100
  45. Egypt: US$0
  46. Ethiopia: US$0
  47. South Korea: US$0
  48. Romania: US$0

Top exporters

RankCountryValueShare
1 Benin US$18.7m 17.4%
2 United States US$15m 13.9%
3 Côte d’Ivoire US$14.5m 13.5%
4 Burkina Faso US$12.5m 11.6%
5 Tanzania US$12m 11.2%
6 Argentina US$7.1m 6.6%
7 Greece US$6.7m 6.3%
8 Kazakhstan US$6.1m 5.7%
9 India US$2.5m 2.3%
10 Azerbaijan US$2m 1.9%

Top importers

RankCountryValueShare
1 Mauritania US$12m 11.2%
2 Senegal US$11.8m 11%
3 India US$9.5m 8.9%
4 China US$8.7m 8.1%
5 Mexico US$8.5m 7.9%
6 Mali US$5.7m 5.3%
7 South Africa US$4.8m 4.5%
8 Togo US$4.7m 4.4%
9 Uruguay US$4.7m 4.3%
10 Italy US$3.5m 3.3%

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$107.3m (−0.7% year on year).

The largest exporter was Benin (US$18.7m), 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$18.7m 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.