Heading · Chapter 23
2308: Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
Heading 2308 has no further six-digit division: the whole heading is subheading 2308.00, in chapter 23 (residues and waste from the food industries; prepared animal fodder).
Duty rates compared
Subheadings 1
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$619kUS$619k+US$9m+US$21m+> US$69m
Exports: 115
- Argentina: US$309m
- Brazil: US$102m
- China: US$91m
- Germany: US$69m
- Netherlands: US$68m
- United States: US$65m
- Canada: US$36m
- Russia: US$36m
- Poland: US$29m
- Mexico: US$23m
- Thailand: US$21m
- India: US$20m
- Vietnam: US$19m
- Hungary: US$19m
- Peru: US$18m
- France: US$17m
- Romania: US$16m
- Sweden: US$14m
- Indonesia: US$14m
- Belgium: US$13m
- Ireland: US$11m
- Italy: US$11m
- Czechia: US$10m
- Egypt: US$10m
- Portugal: US$9m
- Australia: US$9m
- Spain: US$8m
- Pakistan: US$8m
- Ukraine: US$7m
- Slovakia: US$6m
- United Kingdom: US$6m
- Denmark: US$6m
- Austria: US$5m
- Bolivia: US$4m
- Latvia: US$3m
- Lithuania: US$2m
- Tanzania: US$2m
- Malaysia: US$2m
- Bulgaria: US$2m
- Singapore: US$2m
- Taiwan: US$2m
- New Zealand: US$1m
- Finland: US$1m
- Honduras: US$1m
- Israel: US$838k
- Chile: US$783k
- Ecuador: US$749k
- Greece: US$698k
- Azerbaijan: US$674k
- Serbia: US$632k
- Kenya: US$624k
- Estonia: US$619k
- Paraguay: US$604k
- South Africa: US$587k
- Laos: US$577k
- Côte d’Ivoire: US$576k
- Cambodia: US$536k
- Moldova: US$421k
- Uzbekistan: US$406k
- Japan: US$391k
Trade value (US$) no reported trade < US$299kUS$299k+US$4m+US$16m+> US$85m
Imports: 155
- United Kingdom: US$128m
- Germany: US$104m
- Ireland: US$100m
- Japan: US$94m
- China: US$85m
- Netherlands: US$83m
- Denmark: US$57m
- United States: US$56m
- South Korea: US$44m
- Spain: US$41m
- France: US$34m
- Belgium: US$31m
- Morocco: US$25m
- Italy: US$23m
- Czechia: US$17m
- Türkiye: US$16m
- Hungary: US$15m
- Poland: US$13m
- India: US$10m
- Austria: US$9m
- Cambodia: US$9m
- New Zealand: US$7m
- Canada: US$6m
- Switzerland: US$6m
- Panama: US$6m
- Bulgaria: US$6m
- Malaysia: US$6m
- Thailand: US$6m
- United Arab Emirates: US$6m
- Taiwan: US$5m
- Brazil: US$5m
- Romania: US$5m
- Slovakia: US$5m
- Israel: US$5m
- South Africa: US$4m
- Myanmar (Burma): US$4m
- Colombia: US$4m
- Australia: US$4m
- Algeria: US$4m
- Vietnam: US$4m
- Jordan: US$3m
- Afghanistan: US$3m
- Lithuania: US$3m
- Russia: US$3m
- Finland: US$3m
- Portugal: US$3m
- Indonesia: US$2m
- Qatar: US$2m
- Mexico: US$2m
- Singapore: US$2m
- Slovenia: US$2m
- Belarus: US$2m
- Latvia: US$2m
- Peru: US$2m
- Kuwait: US$2m
- Ecuador: US$2m
- Ghana: US$1m
- Philippines: US$1m
- Sweden: US$1m
- Norway: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$309m | 27.1% | |
| 2 | US$102m | 9% | |
| 3 | US$91m | 8% | |
| 4 | US$69m | 6% | |
| 5 | US$68m | 6% | |
| 6 | US$65m | 5.7% | |
| 7 | US$36m | 3.2% | |
| 8 | US$36m | 3.2% | |
| 9 | US$29m | 2.5% | |
| 10 | US$23m | 2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$128m | 11.2% | |
| 2 | US$104m | 9.1% | |
| 3 | US$100m | 8.8% | |
| 4 | US$94m | 8.2% | |
| 5 | US$85m | 7.5% | |
| 6 | US$83m | 7.3% | |
| 7 | US$57m | 5% | |
| 8 | US$56m | 4.9% | |
| 9 | US$44m | 3.8% | |
| 10 | US$41m | 3.6% |
In the UK Global Tariff, heading 2308 covers 5 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides heading 2308 into 4 tariff lines; the duty is between 0% and 1.6% (average 0.5%). 2 of them are duty-free. 1 line has a specific or compound duty.
In the Turkish Customs Tariff Schedule, heading 2308 covers 4 tariff lines and the duty is 4%.
The Harmonized Tariff Schedule of the United States divides heading 2308 into 4 tariff lines; the duty is between 0% and 1.9% (average 1.2%). 1 of them is duty-free.
Heading 2308 is a single line in the Customs Tariff of Canada, where the duty is duty-free.
The Mexican Tariff (TIGIE) divides heading 2308 into 2 tariff lines; the duty is 10%.
Heading 2308 is a single line in the Brazilian Tariff (NCM/TEC), where the duty is 5.4%.
The Argentine Tariff (NCM-SIM) divides heading 2308 into 3 tariff lines; the duty is 5.4%.
In the Customs Tariff of Peru, heading 2308 covers 2 tariff lines and the duty is duty-free.
The Working Tariff Document of New Zealand divides heading 2308 into 2 tariff lines; the duty is 5%.
Heading 2308 is a single line in the Customs Tariff Schedules of Japan, where the duty is duty-free.
The Customs Import Tariff of Taiwan has one tariff line for heading 2308; the duty is duty-free.
In the GCC Common Customs Tariff, heading 2308 covers 6 tariff lines and the duty is 5%.
The Swiss Customs Tariff (Tares) divides heading 2308 into 6 tariff lines; the duty is duty-free.
In the Customs Tariff of Norway all 2 lines under heading 2308 carry a specific or compound duty rather than a percentage.
The Customs Tariff of North Macedonia divides heading 2308 into 4 tariff lines; the duty is 5%.
Heading 2308 is a single line in the ECOWAS Common External Tariff (Nigeria), where the duty is 10%.
World trade in heading 2308 goods reached US$1bn in 2024, down 9.4% on 2023.
Argentina was the largest exporter with 27.1% of the total, ahead of Brazil.
The United Kingdom imported the most (US$128m).
The United Kingdom ranked 31st among 115 exporters with US$6m.
Legal notes
Additional notes
1. Subheadings 23031011 and 23031019 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.
Their starch content shall not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex III, part K, to Commission Regulation (EC) No 152/2009, and their fat content shall not exceed 4,5 % by weight on the dry product, determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009.
2. Subheading 23069005 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:
(a) products of an oil content of less than 3 %:
starch content: less than 45 %,
protein content (nitrogen content × 6,25): not less than 11,5 %;
(b) products of an oil content of not less than 3 % and not more than 8 %:
starch content: less than 45 %,
protein content (nitrogen content × 6,25): not less than 13 %.
Moreover, such residues shall not contain ingredients which are not obtained from maize grains.
For the determination of the starch and protein content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts K and C, are to be applied.
For the determination of the oil and moisture content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts G and A, respectively, are to be applied.
Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.
3. For the purposes of subheadings 23070011, 23070019, 23080011 and 23080019, the following expressions shall have the meanings hereby assigned to them:
‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,
‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product,
‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,
‘% mas’: the symbol for alcoholic strength by mass.
4. For the purposes of subheadings 23091011 to 23091070 and 23099031 to 23099070, the expression ‘milk products’ means the products of headings 0401, 0402, 0404, 0405 and 0406 and of subheadings 04032011 to 04032039, 04039011 to 04039069, 17021100, 17021900 and 21069051.
5. Subheading 23099020 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:
screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or
residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products.
These products may also contain residues from the extraction of maize germ oil by the wet milling process.
Their starch content shall not exceed 28 % by weight on the dry product in accordance with the method contained in Annex III, part K, to Regulation (EC) No 152/2009, their fat content shall not exceed 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009, and their protein content shall not exceed 40 % on the dry product determined in accordance with the method contained in Annex III, part C, to Regulation (EC) No 152/2009.
Products classified here
Questions and answers
What is the HS code for vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included?
Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included fall under HS heading 2308, part of chapter 23, in section IV of the Harmonized System.
What is the import duty on vegetable materials and vegetable waste… in the UK?
Under the UK Global Tariff, imports under 2308 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 vegetable materials and vegetable waste… in the EU?
Under the EU Combined Nomenclature, imports under 2308 from countries without a preferential agreement are charged at 0% to 1.6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most vegetable materials and vegetable waste…?
Argentina, with US$309m in 2024 (27.1% of world exports).