2303 10 190 0 — Residues from the manufacture of starch from maize, of a protein content, calculated on the dry product, of <= 40% by weight (excl. concentrated steeping liquors)
Residues from the manufacture of starch from maize, of a protein content, calculated on the dry product, of <= 40% by weight (excl. concentrated steeping liquors)
Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.
This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it
EEC Council Decision No. 80 of 14.09.2021
None: russian bans and restrictions, dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.
Whether a measure applies to your goods depends on their characteristics and the shipping documents
10% if the product matches the line of List No. 908: “Остатки от производства крахмала и аналогичные остатки, свекловичный жом, багасса…”. Otherwise 22%.
Where it sits in the nomenclature
Section IV. Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
- 23Residues and waste from the food industries; prepared animal fodder
- 2303Residues 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
- 2303 10Residues of starch manufacture and similar residues
- 2303 10 19Residues from the manufacture of starch from maize, of a protein content, calculated on the dry product, of <= 40% by weight (excl. concentrated steeping liquors)
- 2303 10 190 0you are here
Explanatory notes to heading 2303 3 paragraphs
Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.
2303 Residues from the production of starch and similar residues, beet pulp, bagasse, or sugar cane pulp, and other wastes from the production of sugar, bard and other wastes of brewing or distillation, ungranulated or granulated: 2303 10 – residues from the production of starch and similar residues 2303 20 – beet pulp, bagass, or sugar cane pulp, and other wastes of sugar production 2303 30 – bard and other wastes of brewing or distillation
This heading includes, inter alia: (A) Residues of starch manufacture and similar residues (from maize, rice, potatoes, etc.), consisting mainly of fibrous and proteinous matter and generally presented in the form of pellets or meal, and sometimes in the form of cakes. They are used as animal fodder or as fertilisers. Some of these residues (e.g., corn steep liquor) are used for growing cultures of micro-organisms in the manufacture of antibiotics. (B) Beet-pulp, the residue remaining after the extraction of sugar from sugar beet roots. This pulp falls in this heading whether wet or dried. However, beet-pulp with added molasses or otherwise prepared as animal feed falls in heading 2309. (C) Bagasse, or sugar-cane pulp, consisting of the fibrous part of the sugar cane remaining after the extraction of the juice. Bagasse is used in the paper industry and in the manufacture of animal feeding stuffs. (D) Other waste products of sugar manufacture falling in this heading, including defecation scum, filter-press residues, etc. (E) Brewing or distilling dregs and waste: (1) Brewers' grains (barley, rye, etc.) obtained in the manufacture of beer and consisting of the exhausted grains remaining after the wort has been drawn off. (2) Malt sprouts separated from the malted grain during the kilning process. (3) Spent hops. (4) Distillers' dregs remaining after the distillation of alcohol from grains, seeds, potatoes, etc. (5) Beet vinasse remaining after the distillation of beet molasses.
(All these products, whether wet or dry, are classified in this heading.) This heading also includes the products listed above in granules (see general provisions to this chapter). This heading does not cover: (a) molasses produced by the extraction or refining of sugar (heading 1703); (b) inactive or waste yeast (heading 2102); (c) untreated potash salts obtained by the burning and washing of residues of beet sugar molasses (heading 2621); (d) weight of bagasse (heading 4706).
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 23 — Residues and waste from the food industries; prepared animal fodder 7 items
Note
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. Heading 2309 covers products used for animal feed, not elsewhere specified or included, obtained from the processing of plant or animal raw materials to such an extent that they have lost the essential properties of the starting material other than plant waste, plant residues and by-products of such processing.
Subheading note
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. For the purposes of subheading 2306 41, the term “low erucic acid rapeseeds” means seeds of rapeseeds or colzas with low erucic acid content as referred to in the note to subheading 1 to Chapter 12.
Additional notes
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. Подсубпозиции 2303 10 110 0 и 2303 10 190 0 включают только остатки от производства крахмала из кукурузы и не включают смеси этих остатков с продуктами, полученными из других растений, или с продуктами, полученными из кукурузы другим способом, кроме получения крахмала путем влажного процесса.
The starch content should not exceed 28 wt.% in terms of dry product and the fat content in them should not exceed 4.5 wt.% in terms of dry product.
2. Подсубпозиция 2306 90 050 0 включает только остатки, получаемые при извлечении масла из зародышей зерен кукурузы, содержащие следующие компоненты в определенных количествах в пересчете на сухой продукт:
(a) products with an oil content of less than 3% by weight:
- starch content less than 45 wt.%,
protein content (nitrogen content x 6.25) not less than 11.5 wt.%;
(b) products with an oil content of not less than 3 wt.% and not more than 8 wt.%:
- starch content less than 45 wt.%,
- protein content (nitrogen content x 6.25) not less than 13 wt.%.
In addition, these residues must not contain components that are not derived from corn grains.
Products containing components of corn grain parts that have been added after the processing process and have not been subjected to the oil extraction process are not included.
3. For the purposes of subheadings 2307 00 110 0, 2307 00 190 0, 2308 00 110 0 and 2308 00 190 0, the following terms mean:
- "actual concentration of alcohol by weight" - the number of kilograms of pure alcohol contained in 100 kg of product,
- "potential alcohol concentration by weight" - the number of kilograms of pure alcohol, which can be obtained with complete fermentation of sugars contained in 100 kg of the product,
"total alcohol concentration by weight" - the sum of actual and potential alcohol concentrations by weight,
- "wt.%" - alcohol concentration by mass.
4. For the purposes of subheadings 2309 10 110 0 to 2309 10 700 0 and 2309 90 310 0 to 2309 90 700 0, the term “dairy products” means products falling in headings 0401, 0402, 0404, 0405, 0406 and in subheadings 0403 20 110 0 to 0403 20 390 0, 0403 90 110 0 to 0403 90 690 0, 1702 11 000 0, 1702 19 000 0 and 2106 90 520 0.
5. Subheading 2309 90 200 0 includes only residues from the production of starch from maize and does not include mixtures of these residues with products obtained from other plants or products obtained from maize by other means than wet production of starch containing:
- maize sowings used in the washing process in a ratio not exceeding 15 wt.%, and/or
Residues of water for soaking corn in the washing process, including residues of soaking water used to produce alcohol or other starch-derived products.
These products may also contain residues obtained by extracting oil from corn germs during the wet grinding process.
The possible starch content in them does not exceed 28 wt.% in terms of dry product, the fat content does not exceed 4.5 wt.% in terms of dry product and the protein content does not exceed 40 wt.% in terms of dry product.
What import requires
Veterinary and sanitary control
Goods fall under supervision by their type and characteristics
Sanitary and epidemiological supervision (control)
rule for the whole chapter 23Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные мерыРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154
Veterinary control (supervision)
Остатки от производства крахмала и аналогичные остатки, свекловичный жом, багасса, или жом сахарного тростника, и прочие отходы производства сахара, барда и прочие отходы пивоварения или винокурения, негранулированные или гранулированные, используемые для кормления животныхSuch goods need a veterinary certificate, and the manufacturing plant must be on the register of third-country establishments. Check the supplier in the register →
Решение Коллегии Евразийской экономической комиссии от 20.01.2020 № 13
Conformity assessment
May applyWhether the goods fall under a regulation depends on their name and characteristics. Check them against the list
- Постановление № 2425Единый перечень продукции: сертификация и декларирование в РФ
- Кормовая продукция спиртовой и пивоваренной промышленности — declaration of conformity (part of the heading) · ГОСТ 31809-2012, ГОСТ 13496.13-2018, ГОСТ 13496.4-2019, ГОСТ 26226-95, ГОСТ 32933-2014 (ISO 5984:2002), ГОСТ 13496.8-72, ГОСТ 13496.9-96, ГОСТ 30692-2000, ГОСТ 26927-86, ГОСТ 26930-86, ГОСТ 26929-94, ГОСТ 13496.19-2015, ГОСТ 31674-2012
- Кормовая продукция сахарной и крахмало-паточной продукции — declaration of conformity (part of the heading) · ГОСТ 34874-2022, ГОСТ 26176-2019, ГОСТ 31674-2012, ГОСТ 31675-2012, ГОСТ Р 51116-2017, ГОСТ Р 51416-99 (ИСО 5510-84), ГОСТ Р 51420-99 (ИСО 6491-98), ГОСТ Р 51426-2016, ГОСТ Р 51636-2000, ГОСТ Р 55489-2013, ГОСТ Р 54901-2012, ГОСТ 30561-2017, ГОСТ Р 54902-2012
С 1 сентября 2022 г. декларация о соответствии такой продукции принимается при наличии у изготовителя (продавца) протокола исследований (испытаний) и измерений, проведенных аккредитованной в национальной системе аккредитации испытательной лабораторией (центром).
Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.
How it is done in practice
Valid documents in the EAEU unified register for subheading 2303 10: certificates 0, declarations 22.
- By technical regulation
- ТР ТС 021/201118ТР ТС 022/201118ТР ТС 029/20127ТР ТС 015/20111
- Schemes
- 3д151д7The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- ООО «Надежные документы»ООО «Центр Сертификации и Испытаний»
- Manufacturers outside the EAEU
- Poland3Germany2Spain1France1Latvia1Sweden1
Manufacturers of these goods →Check a supplier’s document by its number →
Tariff preferences
The code is on the EAEU list of preferential goods: for goods originating in a beneficiary country the duty is lower
46 countries
Burkina Faso, Guinea, Eritrea, Congo - Kinshasa, Timor-Leste, Afghanistan, Mauritania, Yemen, Cambodia, Lesotho, Laos, Bangladesh, Nepal, Tanzania, Palestinian Territories, Angola, Benin, Burundi, Haiti, Gambia, Guinea-Bissau, Djibouti, Zambia, Kiribati, Liberia, Madagascar, Malawi, Mali, Mozambique, Niger, Rwanda, Senegal, Myanmar (Burma), Sudan, Sierra Leone, Uganda, Chad, South Sudan, Syria, Solomon Islands, Comoros, Togo, Tuvalu, Ethiopia, Somalia, Central African Republic
The preference requires a document of origin and compliance with the direct consignment rule; customs checks the right to it at declaration.
Payments on import
Duty for this code: 5%. On top of the duty, on import into Russia you pay VAT of 22% or 10% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.
Import VAT in EAEU countries
- Russia22%Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025)
- Kazakhstan16%Tax Code of Kazakhstan, Art. 503(1), from 01.01.2026
- Belarus20%Tax Code of Belarus, Art. 122
- Armenia20%Tax Code of the Republic of Armenia
- Kyrgyzstan12%Tax Code of the Kyrgyz Republic
Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all
May be subject to 10% VAT
The 10% rate applies if the goods match a description from list No. 908:
- 2303 из - зерновые отходы и кормовые смеси — Остатки от производства крахмала и аналогичные остатки, свекловичный жом, багасса, или жом сахарного тростника, и прочие отходы производства сахара, барда и прочие отходы пивоварения или винокурения, негранулированные или гранулированные
OKPD2 code
The match is set for the whole subheading, by the first six digits of the code
- 10.62.20 — Отходы производства крахмала и аналогичные отходы
Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.
Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.
The right code is in the HS code search.