{ "summary": "The European Union tariff splits HS 2308.00 (vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included) into 5 national lines: 2308 00 11 00 (having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weight), 2308 00 19 00 (other), 2308 00 40 10 (citrus pulp residues), 2308 00 40 90 (other) and 1 other. The general (MFN) duty differs by line: 0% on 2308 00 11 00, 1.620 EUR KGM A on 2308 00 19 00, 0% on 2308 00 40 10, 0% on 2308 00 40 90 and 1.6% on 2308 00 90 00.", "updatedAt": "2026-10-11", "facts": [ { "label": "HS subheading", "value": "2308.00", "source": null, "url": "https://border.bot/hs-codes/230800" }, { "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 2308.00?", "answer": "The European Union tariff splits HS 2308.00 (vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included) into 5 national lines: 2308 00 11 00 (having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weight), 2308 00 19 00 (other), 2308 00 40 10 (citrus pulp residues), 2308 00 40 90 (other) and 1 other." }, { "question": "What is the duty on HS 2308.00 in the European Union?", "answer": "The general (MFN) duty differs by line: 0% on 2308 00 11 00, 1.620 EUR KGM A on 2308 00 19 00, 0% on 2308 00 40 10, 0% on 2308 00 40 90 and 1.6% on 2308 00 90 00." } ], "sections": [ { "id": "covers", "title": "European Union lines under 2308.00", "text": [ "The European Union tariff splits HS 2308.00 (vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included) into 5 national lines: 2308 00 11 00 (having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weight), 2308 00 19 00 (other), 2308 00 40 10 (citrus pulp residues), 2308 00 40 90 (other) and 1 other.", "The general (MFN) duty differs by line: 0% on 2308 00 11 00, 1.620 EUR KGM A on 2308 00 19 00, 0% on 2308 00 40 10, 0% on 2308 00 40 90 and 1.6% on 2308 00 90 00." ] }, { "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 2308.00 are live on border.bot for the United States (5 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. 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