Key facts
- HS subheading
- 2306.90
- National lines
- 4
- 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 splits HS 2306.90 (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) into 4 national lines: 2306 90 05 00 (of maize (corn) germ), 2306 90 11 00 (containing 3 % or less by weight of olive oil), 2306 90 19 00 (containing more than 3 % by weight of olive oil) and 2306 90 90 00 (other). The general (MFN) duty differs by line: 0% on 2306 90 05 00, 0% on 2306 90 11 00, 48.000 EUR TNE on 2306 90 19 00 and 0% on 2306 90 90 00.
European Union lines under 2306.90
The European Union tariff splits HS 2306.90 (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) into 4 national lines: 2306 90 05 00 (of maize (corn) germ), 2306 90 11 00 (containing 3 % or less by weight of olive oil), 2306 90 19 00 (containing more than 3 % by weight of olive oil) and 2306 90 90 00 (other).
The general (MFN) duty differs by line: 0% on 2306 90 05 00, 0% on 2306 90 11 00, 48.000 EUR TNE on 2306 90 19 00 and 0% on 2306 90 90 00.
- 2306 90 05 00Of maize (corn) germDuty: 0%
- 2306 90 11 00Containing 3 % or less by weight of olive oilDuty: 0%
- 2306 90 19 00Containing more than 3 % by weight of olive oilDuty: 48.000 EUR TNE
- 2306 90 90 00OtherDuty: 0%
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 2306.90 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2306.90?
The European Union tariff splits HS 2306.90 (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) into 4 national lines: 2306 90 05 00 (of maize (corn) germ), 2306 90 11 00 (containing 3 % or less by weight of olive oil), 2306 90 19 00 (containing more than 3 % by weight of olive oil) and 2306 90 90 00 (other).
What is the duty on HS 2306.90 in the European Union?
The general (MFN) duty differs by line: 0% on 2306 90 05 00, 0% on 2306 90 11 00, 48.000 EUR TNE on 2306 90 19 00 and 0% on 2306 90 90 00.
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.