Subheading · Chapter 23 · Heading 2306

2306.90

2306.90: Oilcake and other solid residues, whether or not ground: other

Official description Other

Subheading 2306.90 belongs to heading 2306 (oilcake and other solid residues) in chapter 23.

What you pay

Importing into UK

Customs duty Free standard rate · across 4 national lines 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 90 00 00 Other
  2. 2306 90 05 00 Of maize (corn) germ Free
  3. Other
  4. Oilcake and other residues resulting from the extraction of olive oil
  5. 2306 90 11 00 Containing 3% or less by weight of olive oil Free
  6. 2306 90 19 00 Containing more than 3% by weight of olive oil Free
  7. 2306 90 90 00 Other 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–Iceland agreement Iceland Free

UK: imports by month

last 12 months£3.1m-25.6% · previous 12 months
Average import price£0.19 per kg
Jan 2024: £1.3mFeb 2024: £142kMar 2024: £98kApr 2024: £1mMay 2024: £100kJun 2024: £238kJul 2024: £132kAug 2024: £947kSept 2024: £25kOct 2024: £331kNov 2024: £177kDec 2024: £38kJan 2025: £1.2mFeb 2025: £91kMar 2025: £29kApr 2025: £52kMay 2025: £1.7mJun 2025: £32kJul 2025: £482kAug 2025: £57kSept 2025: £234kOct 2025: £139kNov 2025: £109kDec 2025: £146kJan 2026: £1.1mFeb 2026: £10kMar 2026: £82kApr 2026: £69kMay 2026: £64kJun 2026: £137kJul 2026: £100kAug 2026: £896k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Tunisia £1.2m 38.4% —
Spain £942k 30.2% +14.8%
China £453k 14.5% -83.7%
Canada £197k 6.3% -41%
India £106k 3.4% -5.1%
Egypt £104k 3.3% —
Lithuania £48k 1.5% +39.1%
Germany £19k 0.6% —

Same subheading in other tariffs

World trade in 2024

2306.90 · US$1bn

Trade value (US$) no reported trade < US$415kUS$415k+US$4m+US$8m+> US$29m

Exports: 97
  1. Indonesia: US$839m
  2. India: US$66m
  3. China: US$29m
  4. United States: US$23m
  5. Nepal: US$16m
  6. Vietnam: US$12m
  7. Spain: US$10m
  8. Netherlands: US$10m
  9. Canada: US$9m
  10. Tunisia: US$8m
  11. Portugal: US$7m
  12. Germany: US$7m
  13. Côte d’Ivoire: US$6m
  14. Ghana: US$6m
  15. Thailand: US$5m
  16. Sri Lanka: US$5m
  17. Denmark: US$5m
  18. Greece: US$5m
  19. Ukraine: US$5m
  20. Türkiye: US$4m
  21. France: US$4m
  22. Hungary: US$4m
  23. Sweden: US$4m
  24. Austria: US$4m
  25. Belgium: US$3m
  26. Kazakhstan: US$3m
  27. Russia: US$3m
  28. Argentina: US$3m
  29. Malaysia: US$2m
  30. Italy: US$2m
  31. Brazil: US$2m
  32. Burkina Faso: US$2m
  33. Benin: US$2m
  34. Lithuania: US$2m
  35. Egypt: US$1m
  36. Chile: US$1m
  37. Nigeria: US$1m
  38. Romania: US$955k
  39. Singapore: US$885k
  40. United Kingdom: US$814k
  41. Pakistan: US$792k
  42. Malawi: US$781k
  43. Mexico: US$704k
  44. Slovenia: US$480k
  45. Mozambique: US$476k
  46. Japan: US$433k
  47. Czechia: US$415k
  48. Slovakia: US$383k
  49. South Africa: US$301k
  50. Norway: US$297k
  51. Taiwan: US$285k
  52. Malta: US$280k
  53. Saudi Arabia: US$262k
  54. Poland: US$249k
  55. South Korea: US$232k
  56. Croatia: US$213k
  57. Peru: US$156k
  58. Morocco: US$150k
  59. Moldova: US$148k
  60. Algeria: US$134k

Top exporters

RankCountryValueShare
1 Indonesia US$839m 74.2%
2 India US$66m 5.9%
3 China US$29m 2.6%
4 United States US$23m 2%
5 Nepal US$16m 1.4%
6 Vietnam US$12m 1.1%
7 Spain US$10m 0.9%
8 Netherlands US$10m 0.9%
9 Canada US$9m 0.8%
10 Tunisia US$8m 0.7%

Top importers

RankCountryValueShare
1 China US$453m 40.1%
2 Italy US$255m 22.6%
3 Spain US$83m 7.3%
4 India US$43m 3.8%
5 South Korea US$35m 3.1%
6 Malaysia US$31m 2.7%
7 Bangladesh US$22m 2%
8 France US$14m 1.2%
9 Vietnam US$13m 1.1%
10 United States US$13m 1.1%

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
  • 57number of duty-free countries (MFN)
  • 55%highest: Iceland, Bahamas, Algeria

165

Importing countryMFN dutylines from – todata 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 7.5% 5% – 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 7.5% 5% – 10% 2023
Chad 7.5% 5% – 10% 2023
Chile 6% 2023 · HS 2017
China 5% 2023
Colombia 15% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 7.5% 5% – 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 8% 2023
Ecuador 0% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 7.5% 5% – 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 7.5% 5% – 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 2.5% 0% – 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 10% 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 15% 2.5% – 40% 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 6.5% 3% – 10% 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 4.8% 4% – 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 1.2%* 2023
Uruguay 3% 0% – 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
08139 Oilcake & other solid residues of oil from other oil-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

HSCode
20172306.90unchanged
20122306.90unchanged
20072306.90unchanged
20022306.70, 2306.90changed
19962306.70, 2306.90changed
19922306.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 3

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.

  • N313673 U.S. CBP 2 September 2020 · 2306.90.01.50

    The tariff classification of Deoiled Shea Nuts from Ghana

  • N309191 U.S. CBP 19 February 2020 · 2306.90.01.50

    The tariff classification of Chia Instant Powder from Peru.

  • N301829 U.S. CBP 6 December 2018 · 2306.90.01.30

    The tariff classification, country of origin, marking and status under the North American Free Trade Agreement (NAFTA) of HempBev 65 from Canada, Article 509

The UK Global Tariff divides subheading 2306.90 into 4 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 2306.90 covers 4 tariff lines and the duty is duty-free. 3 of them are duty-free. 1 line has a specific or compound duty.

152 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.

Imports of these goods into the UK came to £3.1m between September 2025 and August 2026 (down 26% on the year before); Tunisia supplied 38%, followed by Spain.

In 2024, countries exported these goods worth US$1bn (−29.4% year on year).

The largest exporter was Indonesia (US$839m), followed by India.

Legal notes

Additional notes

Questions and answers

What is the HS code for oilcake and other solid residues, whether or not ground: other?

Oilcake and other solid residues, whether or not ground: other fall under HS subheading 2306.90, 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 2306.90 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 2306.90 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?

Indonesia, with US$839m in 2024 (74.2% of world exports).

Which countries can export these goods to the UK duty-free?

152 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 Tunisia (38%), Spain (30%) and China (15%), out of total imports of £3.1m.

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