{
  "summary": "In the European Union tariff, line 2303 10 90 10 covers residues of starch manufacture and similar residues, 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. The general (MFN) duty rate is 0%. It falls under HS subheading 2303.10 in heading 23.03 (chapter 23).",
  "updatedAt": "2026-10-11",
  "facts": [
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      "label": "Covers",
      "value": "Residues of starch manufacture and similar residues, 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",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Preferential rates",
      "value": "From 0% (5 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "value": "None recorded",
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      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
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      "value": "2303.10",
      "source": null,
      "url": "https://border.bot/hs-codes/230310"
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  "faq": [
    {
      "question": "What does tariff line 2303 10 90 10 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 2303 10 90 10 covers residues of starch manufacture and similar residues, 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."
    },
    {
      "question": "What is the general (MFN) duty on 2303 10 90 10 in the European Union?",
      "answer": "The general (MFN) duty rate is 0%."
    },
    {
      "question": "Which preferential rates apply to 2303 10 90 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 the United Kingdom, Israel, South Korea and Morocco."
    }
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  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 2303 10 90 10 covers residues of starch manufacture and similar residues, 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.",
        "Its legal text is “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”, read under “Residues of starch manufacture and similar residues” and “Other”."
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      "text": [
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      "id": "duty",
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      "text": [
        "The general (MFN) duty rate is 0%.",
        "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 4 origins."
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      "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."
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    {
      "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)."
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    {
      "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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