Subheading · Chapter 23 · Heading 2306
2306.20: Oilcake and other solid residues, whether or not ground: of linseed
Official description Of linseed
2306.20 is a six-digit subheading of heading 2306, oilcake and other solid residues, chapter 23.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2306 20 00 00 Of linseed 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Belgium | £1.6m | 85.8% | +159.1% |
 Germany | £177k | 9.3% | +305.7% |
 France | £82k | 4.3% | -91.9% |
 Romania | £9k | 0.5% | -68.7% |
 Switzerland | £897 | 0% | — |
 Ireland | £0 | 0% | -100% |
 Kazakhstan | £0 | 0% | -100% |
 Netherlands | £0 | 0% | -100% |
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$135kUS$135k+US$1m+US$3m+> US$4m
Exports: 47
- Belgium: US$49m
- Germany: US$4m
- Canada: US$4m
- Lithuania: US$3m
- Netherlands: US$3m
- Belarus: US$3m
- Russia: US$3m
- Kazakhstan: US$2m
- Poland: US$1m
- Malaysia: US$1m
- Luxembourg: US$1m
- France: US$940k
- Romania: US$711k
- Argentina: US$670k
- Ukraine: US$618k
- Austria: US$610k
- Italy: US$559k
- United States: US$443k
- Slovenia: US$320k
- Bulgaria: US$237k
- Croatia: US$143k
- Sweden: US$135k
- Hungary: US$115k
- India: US$110k
- United Kingdom: US$109k
- Estonia: US$63k
- Spain: US$59k
- Latvia: US$45k
- Czechia: US$43k
- Ireland: US$28k
- Tanzania: US$25k
- China: US$22k
- New Zealand: US$20k
- Slovakia: US$12k
- Taiwan: US$3k
- Egypt: US$2k
- Saudi Arabia: US$2k
- Finland: US$2k
- Switzerland: US$1k
- Denmark: US$1k
- Portugal: US$600
- South Africa: US$500
- Greece: US$300
- Tunisia: US$300
- Guatemala: US$0
- Morocco: US$0
- Türkiye: US$0
Trade value (US$) no reported trade < US$52kUS$52k+US$549k+US$3m+> US$9m
Imports: 71
- France: US$37m
- Italy: US$9m
- Netherlands: US$7m
- Germany: US$7m
- Belgium: US$3m
- United States: US$3m
- Lithuania: US$3m
- Malaysia: US$2m
- Poland: US$2m
- United Kingdom: US$2m
- Croatia: US$1m
- Philippines: US$1m
- Austria: US$752k
- Luxembourg: US$684k
- Spain: US$638k
- China: US$549k
- Canada: US$439k
- Switzerland: US$376k
- Slovakia: US$291k
- Ireland: US$160k
- Czechia: US$159k
- Taiwan: US$139k
- Tajikistan: US$126k
- Denmark: US$122k
- Finland: US$112k
- Chile: US$101k
- Bangladesh: US$84k
- Hungary: US$64k
- Australia: US$63k
- Barbados: US$62k
- Uzbekistan: US$55k
- Afghanistan: US$52k
- Vietnam: US$34k
- India: US$28k
- Hong Kong SAR China: US$26k
- Rwanda: US$25k
- Greece: US$23k
- Latvia: US$23k
- Israel: US$21k
- Aruba: US$15k
- Slovenia: US$8k
- Pakistan: US$6k
- Kuwait: US$5k
- Estonia: US$4k
- Kazakhstan: US$3k
- Belarus: US$3k
- Qatar: US$3k
- Yemen: US$2k
- Portugal: US$2k
- Romania: US$1k
- Bulgaria: US$1k
- Norway: US$1k
- Guinea: US$900
- Mozambique: US$600
- Cyprus: US$400
- Georgia: US$200
- Sweden: US$200
- Congo - Kinshasa: US$100
- Guatemala: US$100
- Lesotho: US$100
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Belgium | US$49m | 61.2% |
| 2 | Germany | US$4m | 5.1% |
| 3 | Canada | US$4m | 4.8% |
| 4 |  Lithuania | US$3m | 4.1% |
| 5 | Netherlands | US$3m | 3.9% |
| 6 |  Belarus | US$3m | 3.4% |
| 7 |  Russia | US$3m | 3.1% |
| 8 | Kazakhstan | US$2m | 2.8% |
| 9 |  Poland | US$1m | 1.5% |
| 10 |  Malaysia | US$1m | 1.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | France | US$37m | 45.3% |
| 2 |  Italy | US$9m | 10.9% |
| 3 | Netherlands | US$7m | 8.2% |
| 4 | Germany | US$7m | 8.1% |
| 5 | Belgium | US$3m | 3.7% |
| 6 | United States | US$3m | 3.7% |
| 7 | Lithuania | US$3m | 3.2% |
| 8 | Malaysia | US$2m | 2.8% |
| 9 | Poland | US$2m | 2.6% |
| 10 | United Kingdom | US$2m | 2.4% |
Import duty on this product around the world 164
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
- 58number of duty-free countries (MFN)
- 55%highest: Iceland, Bahamas, Algeria
164
| 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 | 5% | 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 | 15% | 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 | 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 | 10% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 5% | 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 | 7.5% | 0% – 15% | 2023 · HS 2017 |
 Egypt | 2% | 2019 · HS 2017 | |
 El Salvador | 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 | 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 | 10% | 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 | |
 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 | 5% | 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 | 0.2%* | 2023 | |
 Uruguay | 6% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 6% | 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
- 08134 Oilcake & other solid residues of oil from linseed
- 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 | 2306.20 | unchanged |
| 2012 | 2306.20 | unchanged |
| 2007 | 2306.20 | unchanged |
| 2002 | 2306.20 | unchanged |
| 1996 | 2306.20 | unchanged |
| 1992 | 2306.20 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Subheading 2306.20 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 2306.20; 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 these goods worth £1.9m (up 7% on the year before), at an average of £0.46 per kg; Belgium supplied 86%, followed by Germany.
World trade in these goods reached US$81m in 2024, down 8% on 2023.
Belgium was the largest exporter with 61.2% of the total, ahead of Germany.
Products classified here
Questions and answers
What is the HS code for oilcake and other solid residues, whether or not ground: of linseed?
Oilcake and other solid residues, whether or not ground: of linseed fall under HS subheading 2306.20, 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 2306.20 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 oilcake and other solid residues in the EU?
Under the EU Combined Nomenclature, imports under 2306.20 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 oilcake and other solid residues?
Belgium, with US$49m in 2024 (61.2% 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 Belgium (86%), Germany (9%) and France (4%), out of total imports of £1.9m.
Typical products
Everyday names, not part of the legal text.