Contents
Importing into the UK
Select a country to view country-specific import information.
You can check if preferential tariff treatments apply to the import of this specific product in the Origin tab.
Import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) excluding European Union, Iceland, Norway, Switzerland, United Kingdom, United Kingdom (Northern Ireland) | Import control of organic products | S.I. 2019/693 | ||
| Ukraine (UA) | Restriction on entry into free circulation | S.I. 2022/395 | ||
| United States (US) | Restriction on entry into free circulation | 2007 No. 1375 |
Import duties
The table below lists the import duties that apply to the import of commodity 2309902000.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 2309 9020 00
Click on a measure type to find out more about the measure and the preference code to be used on declarations.
Trade remedies, safeguards and retaliatory duties
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Belarus (BY) | Additional duties | 35.00% | 2022 No. 376 | ||
| Russia (RU) | Additional duties | 35.00% | 2022 No. 376 |
Import VAT and excise
- Excise duties are not chargeable on this commodity.
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Areas subject to VAT or Excise (1400) | Value added tax Standard rate | 20.00% |
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| Areas subject to VAT or Excise (1400) | Value added tax Additional code: VATZ VAT zero rate | 0.00% |
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Quota order number
This quota is not available on the selected date.
Exporting from the UK
The commodity code for exporting and Intrastat reporting (opens in new tab) is 2309 9020.
Check duties and customs procedures for exporting goods
Find information about how to move goods from the UK to the rest of the world.
Use this service to check:
- rules and restrictions
- tax and duty rates
- what exporting documents you need
This service is only available in the UK due to licencing restrictions;
Origin allows for various policy measures to be implemented and for duties to be calculated.
There are two types of origin, subject to different rules, which may affect your trade.
Preferential rules of origin
Products which meet all preferential rules of origin (for countries where the UK has trade agreements in place) may be eligible for reduced or zero duty rates.
Non-preferential rules of origin
Products with non-preferential rules of origin may incur commercial policy measures, such as:
- anti-dumping duties
- countervailing duties
- trade embargoes
- safeguarding measures
- quantitative restrictions
- tariff quotas
View rules for determining non-preferential origin (opens in new tab)
Notes for commodity 2309902000
Chapter notes
- Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.
Subheading note
- For the purposes of subheading 2306 41, the expression ‘low erucic acid rape or colza seeds’ means seeds as defined in subheading note 1 to Chapter 12.
Additional chapter notes
-
Codes 2303 10 11 and 2303 10 19 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 the UK equivalent of Annex III, part K, to 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 the UK equivalent of Annex III, part G, to Regulation (EC) No 152/2009.
-
Code 2306 90 05 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:
- oil content: less than 3%
- starch content: less than 45%
- protein content (nitrogen content x 6.25): not less than 11.5%;
-
b. products of:
- oil content: not less than 3% and not more than 8%
- starch content: less than 45%
- protein content (nitrogen content x 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 the UK equivalent of 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 the UK equivalent of 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.
-
-
For the purposes of codes 2307 00 11, 2307 00 19, 2308 00 11 and 2308 00 19, 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 100kg of the product,
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‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100kg of the product,
-
‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,
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’% mas’: the symbol for alcoholic strength by mass.
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-
For the purposes of codes 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression ‘milk products’ means the products of heading 0401, 0402, 0404, 0405 and 0406 and of codes 0403 20 11 to 0403 20 39, 0403 90 11 to 0403 90 69, 1702 11 00, 1702 19 00 and 2106 90 51.
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Code 2309 90 20 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:
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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 the UK equivalent of Annex III, part K, to Regulation (EC) 152/2009, their fat content shall not exceed 4.5% by weight on the dry product determined in accordance with the method contained in the UK equivalent of 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.
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Section notes
In this section the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
General Rules for the Interpretation of goods
Classification of goods in the Tariff shall be governed by the following principles:
Rule 1
The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.
Rule 2
- Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
- Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
Rule 3
When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
- the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
- mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
- when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
Rule 5
In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
- camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
- subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
Rule 6
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.
| Code | Description |
|---|---|
| TN084 | Products consigned from Japan shall be accompanied by a Common Health Entry Document for Feed and Food of Non-Animal Origin (CHED-D) or a Common Health Entry Document for Products (CHED-P) according to Commission Implementing Regulation (EU) 2019/1787 as transposed into UK law. See [2019/1787] for specific coverage. |
| TN701 |
According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of: (a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. (b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement |
Import control of organic products for All countries
From 1 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C644 |
Certificate of Inspection for Organic Products as referred to in Article 33(1)(d) of Regulation (EC) No 834/2007 as retained in UK law. |
Import allowed
|
| Y929 |
Goods not covered by Regulation (EC) No 834/2007 (e.g. non organic goods) as retained in UK Law. |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C644 | Enter the reference number of the Certificate in the format COI.xx.xxxx.xxxxxxx where the first three characters refer to the type of the certificate, the second two characters refer to the country of export, the third four characters refer to the year of issue and the last seven characters are a generic system number. In case of a COI Extract Certificate (C644) there is a slash and the extract number and format for COI Extract is ‘COI.XX.YYYY.nnnnnnn/mm’. If using more than one Certificate of Inspection and/or extract on a GB declaration, then a separate C644 entry in DE 2/3 is required for each Certificate of Inspection/extract. On Northern Ireland declarations, only one instance of document code C644 is permitted on an item. If using more than one certificate of inspection, then a separate item will need to be declared for the goods covered by each certificate. - Use one of the following document status codes: AE, AP, GE, LE, LP, UE |
| Y929 | Complete statement ‘Excluded from Reg 834/2007’. Use of this code constitutes a legal declaration that the goods are not concerned by Regulation (EC) No 834/2007 (organic products) Council Regulation (EC) No 834/2007 on organic production and labelling of organic products. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD808 | Where goods are not accompanied by a Certificate of Inspection attesting that they conform to the requirements of Regulation (EC) No 834/2007 and Regulation (EC) No 889/2008 as retained in UK law, they will not be released for free circulation unless references to organic production are removed from the labelling, advertising and accompanying documents. |
Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
|
| DE 4/17 |
The data element must include a preference code in the 200 series. |
| Code | Description |
|---|---|
| 03026 | UK VAT zero rate |
| Code | Description code |
|---|---|
| VATZ | VAT zero rate |
| Code | Description |
|---|---|
| 03020 | UK VAT standard rate |
Tariff preference for CPTPP All Members
From 24 Dec 2024 to 21 Jun 2026
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9081 |
Goods declared under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9081 | In the document ID field, enter the appropriate code 9U01, 9U02 or 9U03 to indicate which document code has been used for the CPTPP Certification of Origin. Note: one of the document codes 9U01, 9U02 or 9U03 must be declared in addition to document code 9081 - Use one of the following document status codes: JP |
| Code | Description |
|---|---|
| RT001 |
To claim preference under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), Document Code 9081 must be declared in D.E. 2/3 in addition to the appropriate Certification of Origin Document Code detailed below:
Information on declaring these Document Codes in D.E. 2/3 can be found in the CDS guidance on GOV.UK The Minimum Data Requirements for what should be included in a Certification of Origin is set out in Annex I of the CPTPP Origin Reference Document (available on the GOV.UK link). |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
| DE 4/17 |
The data element must include a preference code in the 300 series. |
| DE 5/16 |
The data element must be completed with the country of preferential origin. |
Additional duties for Belarus
From 25 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9008 |
Goods of Belarusian or Russian origin exported from any country before 25th March 2022 |
Measure not applicable
|
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9008 | Complete statement - Goods exported from Russia: ‘Exported from Russia pre 25032022’. Goods exported from Belarus: ‘Exported from Belarus pre 25032022’. Use of this code constitutes a legal declaration that the product has been exported from Russia or Belarus to the UK prior to 25.03.2022. Sufficient evidence must be held to demonstrate eligibility for this exemption which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN007 | Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 25th March 2022 are exempt from these additional duties and document code 9008 should be used. You may need to provide commercial evidence to HMRC when using this Document Code. |
Tariff preference for Israel
From 1 Sep 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y864 |
The proof of origin indicates that the production conferring originating status has not taken place in a location within the territories brought under Israeli administration since June 1967. |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y864 | Complete statement ‘Originating conditions met’. Use of this code constitutes a legal declaration that the production conferring originating status has not taken place in a location within the territories brought under Israeli administration since June 1967. Sufficient evidence must be held in records to demonstrate the origin of the goods and must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD785 | The list of non-eligible locations and their postal codes is available at the following address: List of non-eligible locations |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
| DE 4/17 |
The data element must include a preference code in the 300 series. |
| DE 5/16 |
The data element must be completed with the country of preferential origin. |
Additional duties for Russia
From 25 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9008 |
Goods of Belarusian or Russian origin exported from any country before 25th March 2022 |
Measure not applicable
|
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9008 | Complete statement - Goods exported from Russia: ‘Exported from Russia pre 25032022’. Goods exported from Belarus: ‘Exported from Belarus pre 25032022’. Use of this code constitutes a legal declaration that the product has been exported from Russia or Belarus to the UK prior to 25.03.2022. Sufficient evidence must be held to demonstrate eligibility for this exemption which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN007 | Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 25th March 2022 are exempt from these additional duties and document code 9008 should be used. You may need to provide commercial evidence to HMRC when using this Document Code. |
Restriction on entry into free circulation for Ukraine
From 30 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9009 |
Goods originating in non-government controlled Ukrainian territory with a certificate of origin issued by the Ukrainian authorities |
Import/export allowed after control
|
| 9010 |
Goods originating specifically in the non-government controlled areas of Donetsk and Luhansk oblasts if related to an obligation arising from a contract concluded before 23 February 2022: Import allowed subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022, and the Secretary of State for the Department for Business and Trade being informed at least ten working days in advance of this exception being used. |
Import/export allowed after control
|
| 9017 |
Goods exported from an area of Ukraine under the control of the Ukrainian government |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9009 | Complete statement ‘Exempt from prohibition’. Use of this code constitutes a legal declaration that the goods originating in non-government controlled Ukrainian territory are covered by a certificate of origin issued by the Ukrainian authorities and entitled to an exemption from the prohibition on the import of goods originating in the non-government controlled areas of Ukraine . Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand. - No document status code is required. |
| 9010 | Complete statement ‘Contractual exemption’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption from the prohibition imposed on goods originating in the non-government controlled areas of Donetsk and Luhansk oblasts on the basis that they relate to an obligation arising from a contract concluded before 23 February 2022 and subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022. It is further a legal declaration that the Secretary of State for the Department for Business and Trade was informed at least ten working days in advance of this exception being used. Sufficient evidence must be held in records to demonstrate eligibility for this exception, which must be produced on demand. |
| 9017 | Complete statement ‘From Government Controlled Area’. Use of this code constitutes a legal declaration that the goods were exported from an area of Ukraine which was under the control of the Ukrainian government at the time of export. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN008 | The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
Restriction on entry into free circulation for United States
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C667 |
Laboratory analysis |
Import allowed
|
| C666 + C668 |
Provide both documents Certificate issued by the Federal Grain Inspection Service (FGIS) and Certificate issued by the USA wet milling industry in accordance with Regulation (EC) No 1375/2007 before 7.3.2017 |
Import allowed
|
| C666 + C693 |
Provide both documents Certificate issued by the Federal Grain Inspection Service (FGIS) and Certificate issued by the USA wet milling industry in accordance with Commission Implementing Regulation (EU) 2017/337 |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C667 | For status code XX: Enter: ‘Laboratory analysis required’ in Document Identifier (Second Component) and in Document Reason (Fourth Component). For status code XW: Enter text ‘Waiver claimed’ in the document reason field. For status code XX: In addition to completing the Document ID field, enter text ‘Exempt’ in the document reason field. - Use one of the following document status codes: XW, XX |
| C666 | For status codes: AC, AE, AF, AG, AP, AS, AT, GE, GP, IA, IE, IP, IS, JA, JE, JP, JS, LE, LP, SP, TP, or XX: Enter the Certificate reference number followed by the appropriate document status code . For status code XB: Enter text ‘Below de minimis’ in the document reason field. For status code XF: Enter text ‘Not for free circulation’ in the document reason field. For status code XW: Enter text ‘Waiver claimed’ in the document reason field. For status code XX: In addition to completing the Document ID field, enter text ‘Exempt’ in the document reason field. - Use one of the following document status codes: AC, AE, AF, AG, AP, AS, AT, GE, GP, IA, IE, IP, IS, JA, JE, JP, JS, LE, LP, SP, TP, XB, XF, XW, XX |
| C668 | For status codes: AC, AE, AF, AG, AP, AS, AT, GE, GP, IA, IE, IP, IS, JA, JE, JP, JS, LE, LP, SP, TP or XX: Enter the reference number of the Certificate. Where a sequentially numbered range of certificates cover the goods enter the lowest to the highest reference numbers of the certificates concerned i.e., document code + 0054037-0054047: status code. Where certificates are not sequentially numbered enter the reference number of each certificate concerned. Where the relevant certificates are not held goods will be subject to laboratory analysis. For status code XB: Enter text ‘Below de minimis’ in the document reason field. For status code XF: Enter text ‘Not for free circulation’ in the document reason field. For status code XW: Enter text ‘Waiver claimed’ in the document reason field. For status code XX: In addition to completing the Document ID field, enter text ‘Exempt’ in the document reason field.
|
| C693 | For status codes: AC, AE, AF, AG, AP, AS, AT, GE, GP, IA, IE, IP, IS, JA, JE, JP, JS, LE, LP, SP or TP: Enter the reference number of the Certificate. Where a sequentially numbered range of certificates cover the goods enter the lowest to the highest reference numbers of the certificates concerned i.e., document code + 0054037-0054047: status code. Where certificates are not sequentially numbered enter the reference number of each certificate concerned. For status code XB: Enter text ‘Below de minimis’ in the document reason field. For status code XF: Enter text ‘Not for free circulation’ in the document reason field. For status code XW: Enter text ‘Waiver claimed’ in the document reason field. For status code XX: In addition to completing the Document ID field, enter text ‘Exempt’ in the document reason field.
|
| Code | Description |
|---|---|
| CD560 | Entry into free circulation shall be subject to the submission of the certificates set out in Regulation (EC) No 1375/2007/Regulation (EU) 2017/337, as retained in UK Law, or laboratory analysis for all shipments not accompanied by the certificates. |
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