European Union tariff line 2309 90 20 00: Products referred to in additional note 5 to this chapter
Last updated
Key facts
- Tariff line
- 2309 90 20 00
- Covers
- Products referred to in additional note 5 to this chapter
- Duty (MFN)
- 0%
- Preferential rates
- From 0% (5 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 2309.90
Summary
In the European Union tariff, line 2309 90 20 00 covers products referred to in additional note 5 to this chapter. The general (MFN) duty rate is 0%. It falls under HS subheading 2309.90 in heading 23.09 (chapter 23).
What this line covers
In the European Union tariff, line 2309 90 20 00 covers products referred to in additional note 5 to this chapter.
Its legal text is “Products referred to in additional note 5 to this chapter”, read under “Other”.
How it is structured
It falls under HS subheading 2309.90 in heading 23.09 (chapter 23). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 23
- Residues and waste from the food industries; prepared animal fodder
- Heading 23.09
- Preparations of a kind used in animal feeding
- Subheading 2309.90
- Other
- Line 2309 90 20 00
- Products referred to in additional note 5 to this chapter
Duty
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.
| Preferential rate | Programme or origin |
|---|---|
| 0% | 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… (2000) |
| 0% | Ecuador (EC) |
| 0% | United Kingdom (GB) |
| 0% | Morocco (MA) |
| 0% | Vietnam (VN) |
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.
Other lines under 2309.90
- 2309 90 10 21Fish feed
- 2309 90 10 31Dog or cat food, not put up for retail sale
- 2309 90 10 39Other
- 2309 90 10 81Fish feed
- 2309 90 10 91Dog or cat food, not put up for retail sale
- 2309 90 10 99Other
- 2309 90 31 12High 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
- 2309 90 31 13Other
- 2309 90 31 14High 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
- 2309 90 31 16Other
- 2309 90 31 17High 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
- 2309 90 31 18Other
- 2309 90 31 19High 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
- 2309 90 31 21Other
- 2309 90 31 30High 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
- 2309 90 31 40Other
- 2309 90 31 51Dog or cat food, not put up for retail sale
- 2309 90 31 59Other
- 2309 90 31 61Dog or cat food, not put up for retail sale
- 2309 90 31 69Other
- 2309 90 31 81High 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
- 2309 90 31 85Other
- 2309 90 31 91High 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
- 2309 90 31 99Other
- 2309 90 33 10Dog or cat food, not put up for retail sale
- 2309 90 33 90Other
- 2309 90 35 10Dog or cat food, not put up for retail sale
- 2309 90 35 90Other
- 2309 90 39 10Dog or cat food, not put up for retail sale
- 2309 90 39 90Other
- 2309 90 41 20Fish feed
- 2309 90 41 41Dog or cat food, not put up for retail sale
- 2309 90 41 49Other
- 2309 90 41 51Dog or cat food, not put up for retail sale
- 2309 90 41 59Other
- 2309 90 41 81Dog or cat food, not put up for retail sale
- 2309 90 41 89Other
- 2309 90 43 10Dog or cat food, not put up for retail sale
- 2309 90 43 90Other
- 2309 90 49 10Dog or cat food, not put up for retail sale
- 2309 90 49 90Other
- 2309 90 51 10Dog or cat food, not put up for retail sale
- 2309 90 51 90Other
- 2309 90 53 10Dog or cat food, not put up for retail sale
- 2309 90 53 90Other
- 2309 90 59 10Dog or cat food, not put up for retail sale
- 2309 90 59 90Other
- 2309 90 70 10Dog or cat food, not put up for retail sale
- 2309 90 70 90Other
- 2309 90 91 10Dog or cat food, not put up for retail sale
- 2309 90 91 90Other
- 2309 90 96 31High 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
- 2309 90 96 35Other
- 2309 90 96 39High 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
- 2309 90 96 40Other
- 2309 90 96 51Dog or cat food, not put up for retail sale
- 2309 90 96 59Other
- 2309 90 96 61Dog or cat food, not put up for retail sale
- 2309 90 96 69Other
- 2309 90 96 91High 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
- 2309 90 96 93Other
- 2309 90 96 95High 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
- 2309 90 96 96Other
In other countries
National tariff lines under 2309.90 are live on border.bot for the United States (23 lines, also used by 1 other country).
- United States23 lines, used by 1 other country
Frequently asked questions
What does tariff line 2309 90 20 00 cover in the European Union tariff?
In the European Union tariff, line 2309 90 20 00 covers products referred to in additional note 5 to this chapter.
What is the general (MFN) duty on 2309 90 20 00 in the European Union?
The general (MFN) duty rate is 0%.
Which preferential rates apply to 2309 90 20 00?
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 Ecuador, the United Kingdom, Morocco and Vietnam.
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.