# European Union tariff line 2302 40 90 00: Other

> In the European Union tariff, line 2302 40 90 00 covers 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, of other cereals. The general (MFN) duty rate is 89.000 EUR TNE. It falls under HS subheading 2302.40 in heading 23.02 (chapter 23).

Source: https://border.bot/countries/european-union/hs-codes/2302409000
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 23](https://border.bot/countries/european-union/hs-codes/23) / [2302.40](https://border.bot/countries/european-union/hs-codes/230240) / [2302 40 90 00](https://border.bot/countries/european-union/hs-codes/2302409000)

## Key facts

- Tariff line: 2302 40 90 00
- Covers: 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, of other cereals
- Duty (MFN): 89.000 EUR TNE
- Preferential rates: From 0% (48 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- 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](https://border.bot/countries/european-union)
- HS subheading: [2302.40](https://border.bot/hs-codes/230240)

## What this line covers

In the European Union tariff, line 2302 40 90 00 covers 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, of other cereals.

Its legal text is “Other”, read under “Of other cereals”.

## How it is structured

It falls under HS subheading 2302.40 in heading 23.02 (chapter 23). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 23: Residues and waste from the food industries; prepared animal fodder
- Heading 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
- Subheading 2302.40: Of other cereals
- Line 2302 40 90 00: Other

## Duty

The general (MFN) duty rate is 89.000 EUR TNE.

Duty-free entry applies to goods that qualify under 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 St…, and to goods from 43 origins.

A preferential rate of 80.900 EUR TNE applies to goods from Mercosur.

A preferential rate of 66.750 EUR TNE applies to goods from Chile.

A preferential rate of 0.000 EUR TNE applies to goods from Mexico.

A preferential rate of 35.600 EUR TNE applies to goods from Tunisia.

- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: 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 St… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Andorra (AD)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Côte d'Ivoire (CI)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Algeria (DZ)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Iceland (IS)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: San Marino (SM)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 80.900 EUR TNE: Mercosur (5500)
- 66.750 EUR TNE: Chile (CL)
- 0.000 EUR TNE: Mexico (MX)
- 35.600 EUR TNE: Tunisia (TN)

## 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 2302.40 are live on border.bot for the United States (4 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/230240): 4 lines, used by 1 other country
- [The Harmonized System text for 2302.40](https://border.bot/hs-codes/230240)

## Other lines under 2302.40

- [2302 40 02 00](https://border.bot/countries/european-union/hs-codes/2302400200) With a starch content not exceeding 35 % by weight
- [2302 40 08 00](https://border.bot/countries/european-union/hs-codes/2302400800) Other
- [2302 40 10 00](https://border.bot/countries/european-union/hs-codes/2302401000) Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight

- Previous line: [2302 40 10 00](https://border.bot/countries/european-union/hs-codes/2302401000) Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight
- Next line: [2302 50 00 00](https://border.bot/countries/european-union/hs-codes/2302500000) Of leguminous plants

## Frequently asked questions

### What does tariff line 2302 40 90 00 cover in the European Union tariff?

In the European Union tariff, line 2302 40 90 00 covers 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, of other cereals.

### What is the general (MFN) duty on 2302 40 90 00 in the European Union?

The general (MFN) duty rate is 89.000 EUR TNE.

### Which preferential rates apply to 2302 40 90 00?

Duty-free entry applies to goods that qualify under 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 St…, and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, San Marino, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 80.900 EUR TNE applies to goods from Mercosur. A preferential rate of 66.750 EUR TNE applies to goods from Chile. A preferential rate of 0.000 EUR TNE applies to goods from Mexico. A preferential rate of 35.600 EUR TNE applies to goods from Tunisia.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/2302409000.json