Subheading · Chapter 23 · Heading 2308

2308.00

2308.00: 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

2308.00 is a six-digit subheading of heading 2308, vegetable materials and vegetable waste, vegetable residues and by-products, chapter 23.

What you pay

Importing into UK

Customs duty Free standard rate · across 5 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. 2308 00 11 00 Having a total alcoholic strength by mass not exceeding 4.3% mas and a dry matter content not less than 40% by weight Free
  2. 2308 00 19 00 Other Free
  3. 2308 00 40 00 Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes Free
  4. 2308 00 40 10 Citrus pulp residues Free
  5. 2308 00 40 90 Other Free
  6. 2308 00 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
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

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, 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–Chile agreement Chile 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
DCTS Standard Indonesia Free

UK: imports by month

last 12 months£162.1m+39.9% · previous 12 months
Average import price£0.19 per kg
Jan 2024: £11.3mFeb 2024: £2.3mMar 2024: £7.2mApr 2024: £11.2mMay 2024: £5mJun 2024: £9.3mJul 2024: £8.4mAug 2024: £10.7mSept 2024: £9.3mOct 2024: £10.3mNov 2024: £10.5mDec 2024: £4.8mJan 2025: £11.9mFeb 2025: £7.2mMar 2025: £8.4mApr 2025: £11.6mMay 2025: £14.1mJun 2025: £10.4mJul 2025: £9mAug 2025: £8.3mSept 2025: £14.7mOct 2025: £10.1mNov 2025: £8.9mDec 2025: £28.4mJan 2026: £13.4mFeb 2026: £8.6mMar 2026: £14.8mApr 2026: £9.8mMay 2026: £9.3mJun 2026: £14.8mJul 2026: £18.3mAug 2026: £11m 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
Argentina £100.6m 62.1% +24.3%
United States £14m 8.6% +172.3%
Ireland £12.6m 7.8% +61.4%
Sweden £8.7m 5.4% +884.3%
Paraguay £8m 4.9% —
India £6.2m 3.8% -26.5%
Germany £4.1m 2.5% +4.1%
Netherlands £3m 1.8% -27.2%

Same subheading in other tariffs

World trade in 2024

2308.00 · US$1bn

Trade value (US$) no reported trade < US$619kUS$619k+US$9m+US$21m+> US$69m

Exports: 115
  1. Argentina: US$309m
  2. Brazil: US$102m
  3. China: US$91m
  4. Germany: US$69m
  5. Netherlands: US$68m
  6. United States: US$65m
  7. Canada: US$36m
  8. Russia: US$36m
  9. Poland: US$29m
  10. Mexico: US$23m
  11. Thailand: US$21m
  12. India: US$20m
  13. Vietnam: US$19m
  14. Hungary: US$19m
  15. Peru: US$18m
  16. France: US$17m
  17. Romania: US$16m
  18. Sweden: US$14m
  19. Indonesia: US$14m
  20. Belgium: US$13m
  21. Ireland: US$11m
  22. Italy: US$11m
  23. Czechia: US$10m
  24. Egypt: US$10m
  25. Portugal: US$9m
  26. Australia: US$9m
  27. Spain: US$8m
  28. Pakistan: US$8m
  29. Ukraine: US$7m
  30. Slovakia: US$6m
  31. United Kingdom: US$6m
  32. Denmark: US$6m
  33. Austria: US$5m
  34. Bolivia: US$4m
  35. Latvia: US$3m
  36. Lithuania: US$2m
  37. Tanzania: US$2m
  38. Malaysia: US$2m
  39. Bulgaria: US$2m
  40. Singapore: US$2m
  41. Taiwan: US$2m
  42. New Zealand: US$1m
  43. Finland: US$1m
  44. Honduras: US$1m
  45. Israel: US$838k
  46. Chile: US$783k
  47. Ecuador: US$749k
  48. Greece: US$698k
  49. Azerbaijan: US$674k
  50. Serbia: US$632k
  51. Kenya: US$624k
  52. Estonia: US$619k
  53. Paraguay: US$604k
  54. South Africa: US$587k
  55. Laos: US$577k
  56. Côte d’Ivoire: US$576k
  57. Cambodia: US$536k
  58. Moldova: US$421k
  59. Uzbekistan: US$406k
  60. Japan: US$391k

Top exporters

RankCountryValueShare
1 Argentina US$309m 27.1%
2 Brazil US$102m 9%
3 China US$91m 8%
4 Germany US$69m 6%
5 Netherlands US$68m 6%
6 United States US$65m 5.7%
7 Canada US$36m 3.2%
8 Russia US$36m 3.2%
9 Poland US$29m 2.5%
10 Mexico US$23m 2%

Top importers

RankCountryValueShare
1 United Kingdom US$128m 11.2%
2 Germany US$104m 9.1%
3 Ireland US$100m 8.8%
4 Japan US$94m 8.2%
5 China US$85m 7.5%
6 Netherlands US$83m 7.3%
7 Denmark US$57m 5%
8 United States US$56m 4.9%
9 South Korea US$44m 3.8%
10 Spain US$41m 3.6%

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
  • 56number of duty-free countries (MFN)
  • 55%highest: Iceland, Bahamas, Norway

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 10% 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 4.5% 3% – 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 4.5% 3% – 5% 2021 · HS 2017
Belize 0% 2023
Benin 10% 2023
Bermuda 0% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 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 13% 10% – 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 10% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 2% 0% – 3% 2023
Ecuador 0% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 0.5% 0% – 1.6% 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 5% 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 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 4.5% 3% – 5% 2023
Kenya 10% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 4.5% 3% – 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 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 10% 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 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 5% 2023
Nicaragua 5% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 5% 2023
Norway 42%* 2023
Oman 5% 2023
Pakistan 11% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 10% 5% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 6% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 4.5% 3% – 5% 2021 · HS 2017
Rwanda 10% 2023
Samoa 5% 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 0% 2023
South Korea 15% 5% – 46% 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 3% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 4% 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% 0% – 1.9% 2023
Uruguay 6% 2023 · HS 2017
Uzbekistan 5% 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 0.2% 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
08119 Vegetable residues & by-products, vegetable materials & vegetable waste, whether/not in the form of pellets, of a kind used for animal food, n.e.s.
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
39120 Bran and other residues from the working of cereals or legumes; 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 n.e.c.
ISIC Rev. 4 activity
n/a

Earlier HS editions

HSCode
20172308.00unchanged
20122308.00unchanged
20072308.00unchanged
20022308.00unchanged
19962308.10, 2308.90changed
19922308.10, 2308.90changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 1

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.

  • H311471 U.S. CBP 11 March 2021 · 2308.00.98

    Protest and Application for Further Review No. 5301-19-101361; Tariff classification of a certain pea protein product.

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 2308.00 covers 5 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 2308.00 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.

Goods from 171 countries can enter the UK at a preferential rate instead of the standard Free; 152 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 £162.1m (up 40% on the year before), at an average of £0.19 per kg; Argentina supplied 62%, followed by United States.

World trade in these 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.

Legal notes

Additional notes

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 subheading 2308.00, part of heading 2308, 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 2308.00 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 2308.00 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).

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 Argentina (62%), United States (9%) and Ireland (8%), out of total imports of £162.1m.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.