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Commodity 2304000000

Commodity
2304000000
Classification
Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
Commodity valid from
1 January 1972
Supplementary unit

There are no supplementary unit measures assigned to this commodity

What are supplementary units?
Supplementary units are used when an additional measurement unit is needed on customs declarations. For example: the quantity of the products as well as the weight in kilograms.
Date of trade
3 June 2026
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Contents

Importing into Northern Ireland

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 duties

Country Measure type Duty rate Conditions Legal base Footnotes
All countries (1011)
excluding Belarus, Russian Federation 		Third country duty R1652/24
Belarus (BY) Third country duty 50.00%
R1652/24
Russian Federation (RU) Third country duty 50.00%
R1652/24
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. (2000) Tariff preference 0.00%
D2022/25
Morocco (MA) Tariff preference 0.00%
D0497/12
United Kingdom (excluding Northern Ireland) (GB) Tariff preference 0.00%
D2253/20

Import VAT and excise

Country Measure type Duty rate Conditions Legal base Footnotes
Areas subject to VAT or Excise (1400) Value added tax Additional code: VATZ VAT zero rate 0.00%

EU import controls

Country Measure type Conditions Legal base Footnotes
All countries (1011)
excluding Iceland, Liechtenstein, Norway, Switzerland 		Import control of organic products R2306/21
All countries (1011) Import control - Waste R1157/24
Ukraine (UA) Import control R0692/14
Ukraine (UA) Import control R0263/22

UK 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
All countries (1011) Import control - waste S.I. 2019/590
Ukraine (UA) Restriction on entry into free circulation S.I. 2022/395

Exporting from Northern Ireland

The commodity code for exporting and Intrastat reporting (opens in new tab) is 2304 0000.

UK export controls

Country Measure type Duty rate Conditions Legal base Footnotes
All countries (1011) Export control - Waste S.I. 2019/590

EU export controls

Country Measure type Duty rate Conditions Legal base Footnotes
All third countries (1008) Export control - Waste R1157/24

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Preferential rules of origin

To view rules of origin, select a country with which the EU has a trade agreement from the list above.

Non-preferential rules of origin

The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (opens in new tab)

Non-preferential rules of origin allows the implementation of several commercial policy measures such as:

  • anti-dumping duties
  • countervailing duties
  • trade embargoes
  • safeguarding measures
  • quantitative restrictions
  • tariff quotas

They are also used for trade statistics, public tenders and origin marking.

Notes for heading 2304000000

Chapter notes

  1. 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

  1. 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 notes

  1. 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 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 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 of less than 3%:

      • starch content: less than 45%
      • protein content (nitrogen content x 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 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 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.

  1. For the purposes of subheadings 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,

    • ‘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,

    • ’% mas’: the symbol for alcoholic strength by mass.

  2. For the purposes of subheadings 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 subheadings 0403 20 11 to 0403 20 39, 0403 90 11 to 0403 90 69, 1702 11 00, 1702 19 00 and 2106 90 51.

  3. Subheading 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:

    • 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) 152/2009.

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

  1. 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.
  2. 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:

  1. 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;
  2. 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;
  3. 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.
Rule 4

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:

  1. 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;
  2. 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
TN701 According to Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.
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According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):
It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.
The import prohibitions shall not apply in respect of goods originating in the specified territories 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.

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