{
  "summary": "In the European Union tariff, line 2303 10 11 10 covers 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. The general (MFN) duty rate is 320.000 EUR TNE. It falls under HS subheading 2303.10 in heading 23.03 (chapter 23).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Tariff line",
      "value": "2303 10 11 10",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Covers",
      "value": "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",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Duty (MFN)",
      "value": "320.000 EUR TNE",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Preferential rates",
      "value": "From 0% (44 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
    },
    {
      "label": "Restrictions",
      "value": "None recorded",
      "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": "HS subheading",
      "value": "2303.10",
      "source": null,
      "url": "https://border.bot/hs-codes/230310"
    }
  ],
  "faq": [
    {
      "question": "What does tariff line 2303 10 11 10 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 2303 10 11 10 covers 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."
    },
    {
      "question": "What is the general (MFN) duty on 2303 10 11 10 in the European Union?",
      "answer": "The general (MFN) duty rate is 320.000 EUR TNE."
    },
    {
      "question": "Which preferential rates apply to 2303 10 11 10?",
      "answer": "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), Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Cameroon, Colombia, 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 and Serbia. A preferential rate of 0.000 EUR TNE applies to goods from Central America. A preferential rate of 288.000 EUR TNE applies to goods from Mercosur. A preferential rate of 240.000 EUR TNE applies to goods from Chile."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 2303 10 11 10 covers 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.",
        "Its legal text is “corn gluten”, read under “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” and “Exceeding 40 % by weight”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 2303.10 in heading 23.03 (chapter 23). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "The general (MFN) duty rate is 320.000 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 40 origins.",
        "A preferential rate of 0.000 EUR TNE applies to goods from Central America.",
        "A preferential rate of 288.000 EUR TNE applies to goods from Mercosur.",
        "A preferential rate of 240.000 EUR TNE applies to goods from Chile."
      ]
    },
    {
      "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."
      ]
    }
  ],
  "data": {
    "type": "country-line",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "borrowed": false,
    "localTaxes": [
      {
        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "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
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
      {
        "dataset": "EU:hs",
        "country": "EU",
        "kind": "hs",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:37.781Z",
        "origin": "source",
        "sourceUrls": [
          "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"
        ]
      },
      {
        "dataset": "EU:rates",
        "country": "EU",
        "kind": "rates",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:29.698Z",
        "origin": "source",
        "sourceUrls": [
          "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"
        ]
      },
      {
        "dataset": "EU:programmes",
        "country": "EU",
        "kind": "programmes",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:44.802Z",
        "origin": "source",
        "sourceUrls": [
          "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"
        ]
      },
      {
        "dataset": "EU:taxes",
        "country": "EU",
        "kind": "taxes",
        "seq": 1,
        "version": "mytraddal countries.csv",
        "liveAt": "2026-10-09T16:13:46.627Z",
        "origin": "upload",
        "sourceUrls": []
      },
      {
        "dataset": "EU:deminimis",
        "country": "EU",
        "kind": "deminimis",
        "seq": 2,
        "version": "reference fixes 2026-10",
        "liveAt": "2026-10-11T06:07:15.659Z",
        "origin": "manual",
        "sourceUrls": []
      }
    ],
    "dateModified": "2026-10-11T20:29:44.802Z",
    "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"
    },
    "subheading": {
      "code": "230310",
      "description": "Residues of starch manufacture and similar residues"
    },
    "line": {
      "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"
      ],
      "english": null,
      "keywords": [],
      "lang": "en",
      "units": [],
      "special": null,
      "general": {
        "code": "2303101110",
        "dutyText": "320.000 EUR TNE",
        "startDate": "2016-11-06",
        "endDate": null,
        "unit": null
      },
      "preferences": [
        {
          "dutyText": "0.000 %",
          "origins": [
            {
              "code": "1033",
              "label": "CARIFORUM"
            },
            {
              "code": "1034",
              "label": "Eastern and Southern Africa States"
            },
            {
              "code": "1035",
              "label": "SADC EPA"
            },
            {
              "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…"
            },
            {
              "code": "2005",
              "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
            },
            {
              "code": "2080",
              "label": "OCTs (Overseas Countries and Territories)"
            },
            {
              "code": "AD",
              "label": "Andorra"
            },
            {
              "code": "AL",
              "label": "Albania"
            },
            {
              "code": "BA",
              "label": "Bosnia and Herzegovina"
            },
            {
              "code": "CA",
              "label": "Canada"
            },
            {
              "code": "CI",
              "label": "Côte d'Ivoire"
            },
            {
              "code": "CM",
              "label": "Cameroon"
            },
            {
              "code": "CO",
              "label": "Colombia"
            },
            {
              "code": "EC",
              "label": "Ecuador"
            },
            {
              "code": "EG",
              "label": "Egypt"
            },
            {
              "code": "FJ",
              "label": "Fiji"
            },
            {
              "code": "GB",
              "label": "United Kingdom"
            },
            {
              "code": "GE",
              "label": "Georgia"
            },
            {
              "code": "GH",
              "label": "Ghana"
            },
            {
              "code": "IL",
              "label": "Israel"
            },
            {
              "code": "IS",
              "label": "Iceland"
            },
            {
              "code": "JO",
              "label": "Jordan"
            },
            {
              "code": "JP",
              "label": "Japan"
            },
            {
              "code": "KE",
              "label": "Kenya"
            },
            {
              "code": "KR",
              "label": "South Korea"
            },
            {
              "code": "LB",
              "label": "Lebanon"
            },
            {
              "code": "MA",
              "label": "Morocco"
            },
            {
              "code": "MD",
              "label": "Moldova"
            },
            {
              "code": "ME",
              "label": "Montenegro"
            },
            {
              "code": "MK",
              "label": "North Macedonia"
            },
            {
              "code": "NZ",
              "label": "New Zealand"
            },
            {
              "code": "PE",
              "label": "Peru"
            },
            {
              "code": "PG",
              "label": "Papua New Guinea"
            },
            {
              "code": "PS",
              "label": "Palestine"
            },
            {
              "code": "SB",
              "label": "Solomon Islands"
            },
            {
              "code": "SG",
              "label": "Singapore"
            },
            {
              "code": "SM",
              "label": "San Marino"
            },
            {
              "code": "VN",
              "label": "Vietnam"
            },
            {
              "code": "WS",
              "label": "Samoa"
            },
            {
              "code": "XK",
              "label": "Kosovo"
            },
            {
              "code": "XS",
              "label": "Serbia"
            }
          ]
        },
        {
          "dutyText": "0.000 EUR TNE",
          "origins": [
            {
              "code": "2200",
              "label": "Central America"
            }
          ]
        },
        {
          "dutyText": "288.000 EUR TNE",
          "origins": [
            {
              "code": "5500",
              "label": "Mercosur"
            }
          ]
        },
        {
          "dutyText": "240.000 EUR TNE",
          "origins": [
            {
              "code": "CL",
              "label": "Chile"
            }
          ]
        }
      ],
      "measures": [],
      "restrictions": []
    },
    "siblings": [
      {
        "code": "2303101190",
        "description": "Other"
      },
      {
        "code": "2303101900",
        "description": "Not exceeding 40 % by weight"
      },
      {
        "code": "2303109010",
        "description": "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"
      },
      {
        "code": "2303109090",
        "description": "Other"
      }
    ],
    "siblingsTotal": 4,
    "previous": {
      "code": "2302500000",
      "description": "Of leguminous plants",
      "indexable": true
    },
    "next": {
      "code": "2303101190",
      "description": "Other",
      "indexable": true
    },
    "otherSchedules": [
      {
        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 3,
        "members": 1
      }
    ],
    "seo": {
      "canonicalPath": "/countries/european-union/hs-codes/2303101110",
      "robots": "index",
      "sitemap": true,
      "reasons": [
        "1 national lines"
      ]
    }
  },
  "pagination": {
    "page": 1,
    "pages": 1,
    "size": 100,
    "total": 0,
    "prev": null,
    "next": null
  },
  "previous": "https://border.bot/countries/european-union/hs-codes/2302500000",
  "next": "https://border.bot/countries/european-union/hs-codes/2303101190",
  "links": {
    "self": "https://border.bot/countries/european-union/hs-codes/2303101110.json",
    "html": "https://border.bot/countries/european-union/hs-codes/2303101110",
    "canonical": "https://border.bot/countries/european-union/hs-codes/2303101110",
    "markdown": "https://border.bot/countries/european-union/hs-codes/2303101110.md",
    "tools": {
      "calculator": "https://border.bot/tools/landed-cost-calculator",
      "classifier": "https://border.bot/tools/hs-code-classifier",
      "api": "https://api.border.bot/v1"
    }
  },
  "code": "2303101110",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "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.",
  "catalogVersion": "addf1a2f"
}