European Union tariff, chapter 23: Residues and waste from the food industries; prepared animal fodder
Last updated
Key facts
- National lines
- 116
- Subheadings
- 23
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 23: Residues and waste from the food industries; prepared animal fodder
Summary
The European Union tariff has 116 national lines in HS chapter 23 (residues and waste from the food industries; prepared animal fodder), under 23 subheadings in 9 headings.
Subheadings with European Union lines
The European Union tariff has 116 national lines in HS chapter 23 (residues and waste from the food industries; prepared animal fodder), under 23 subheadings in 9 headings.
23.01 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
23.02 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants
23.03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
23.04 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
- 2304.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil1 line
23.05 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil
- 2305.00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil1 line
23.06 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305
23.07 Wine lees; argol
- 2307.00Wine lees; argol3 lines
23.08 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
- 2308.00Vegetable 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 included5 lines
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 23 are live on border.bot for the United States (61 lines, also used by 1 other country).
- United States61 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 23?
The European Union tariff has 116 national lines in HS chapter 23 (residues and waste from the food industries; prepared animal fodder), under 23 subheadings in 9 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.