{
  "summary": "The European Union tariff splits HS 2303.10 (residues of starch manufacture and similar residues) into 5 national lines: 2303 10 11 10 (corn gluten), 2303 10 11 90 (other), 2303 10 19 00 (not exceeding 40 % by weight), 2303 10 90 10 (high protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not) and 1 other. The general (MFN) duty differs by line: 320.000 EUR TNE on 2303 10 11 10, 320.000 EUR TNE on 2303 10 11 90, 0% on 2303 10 19 00, 0% on 2303 10 90 10 and 0% on 2303 10 90 90.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "2303.10",
      "source": null,
      "url": "https://border.bot/hs-codes/230310"
    },
    {
      "label": "National lines",
      "value": "5",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "23: Residues and waste from the food industries; prepared animal fodder",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 2303.10?",
      "answer": "The European Union tariff splits HS 2303.10 (residues of starch manufacture and similar residues) into 5 national lines: 2303 10 11 10 (corn gluten), 2303 10 11 90 (other), 2303 10 19 00 (not exceeding 40 % by weight), 2303 10 90 10 (high protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not) and 1 other."
    },
    {
      "question": "What is the duty on HS 2303.10 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 320.000 EUR TNE on 2303 10 11 10, 320.000 EUR TNE on 2303 10 11 90, 0% on 2303 10 19 00, 0% on 2303 10 90 10 and 0% on 2303 10 90 90."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 2303.10",
      "text": [
        "The European Union tariff splits HS 2303.10 (residues of starch manufacture and similar residues) into 5 national lines: 2303 10 11 10 (corn gluten), 2303 10 11 90 (other), 2303 10 19 00 (not exceeding 40 % by weight), 2303 10 90 10 (high protein content pea protein, which contains more than 65 percent protein on a dry weight basis, encompassing all types of pea protein derived from peas (including, but not limited to, yellow field peas and green field peas), in all physical forms (including solid (e.g. powder) and liquid (solution) forms), whether textured or not) and 1 other.",
        "The general (MFN) duty differs by line: 320.000 EUR TNE on 2303 10 11 10, 320.000 EUR TNE on 2303 10 11 90, 0% on 2303 10 19 00, 0% on 2303 10 90 10 and 0% on 2303 10 90 90."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 2303.10 are live on border.bot for the United States (3 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
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        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
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        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
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    "chapter": {
      "code": "23",
      "description": "Residues and waste from the food industries; prepared animal fodder"
    },
    "heading": {
      "code": "2303",
      "description": "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"
    },
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      "code": "230310",
      "description": "Residues of starch manufacture and similar residues"
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        "code": "2303101110",
        "description": "corn gluten",
        "levels": [
          "Residues of starch manufacture and similar residues",
          "Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product",
          "Exceeding 40 % by weight",
          "corn gluten"
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          "unit": null
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                "label": "Eastern and Southern Africa States"
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                "code": "1035",
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              {
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                "label": "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…"
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          "Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product",
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          "Other"
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        "keywords": [],
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                "label": "Eastern and Southern Africa States"
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                "code": "1035",
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                "code": "2000",
                "label": "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…"
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                "label": "Georgia"
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                "label": "Japan"
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                "label": "South Korea"
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                "label": "Montenegro"
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                "label": "New Zealand"
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                "label": "Peru"
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                "label": "Papua New Guinea"
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                "label": "Vietnam"
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              {
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                "label": "Kosovo"
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            "origins": [
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            "origins": [
              {
                "code": "CL",
                "label": "Chile"
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          "Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product",
          "Not exceeding 40 % by weight"
        ],
        "english": null,
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            "origins": [
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                "label": "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…"
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        "levels": [
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