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EAEU HS code

2304 00 000 9 — Oilcake and other solid residues resulting from the extraction of soya-bean oil, whether or not ground or in the form of pellets: other

Oilcake and other solid residues resulting from the extraction of soya-bean oil, whether or not ground or in the form of pellets: other

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.

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.

Duty rate
0%

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

Supplementary unit
Not applicable
Requirements and measures
3

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

VAT
22% or 10%

10% if the product matches the line of List No. 908: “Жмыхи и другие твердые отходы, получаемые при извлечении соевого масла, немолотые…”. Otherwise 22%.

Where it sits in the nomenclature

Section IV. Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

  1. 23Residues and waste from the food industries; prepared animal fodder
  2. 2304Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
  3. 2304 00Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
  4. 2304 00 00Oilcake and other solid residues resulting from the extraction of soya-bean oil, whether or not ground or in the form of pellets
  5. 2304 00 000 9you are here

Compare the description of your goods with the neighbouring codes on the subheading line above.

Explanatory notes to heading 2304 2 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.

2304 Pondcakes and other solid residues, floors learned in the extraction of soybean oil, unmilted or ground, ungranulated or granulated

This heading covers cakes and other solid residues remaining after extraction of the oil from soybeans by solvents, an oil press or a rotary expeller. These residues are valuable animal feed. The residues included in this heading may be in the form of tiles (brickets), flour or granules (see general provisions to this chapter). This heading also includes non-textured skimmed soybean flour suitable for human consumption. This heading does not cover: (a) butter sludge or oil sludge (heading 1522); (b) protein concentrates obtained by the removal of certain components of soybean flour dissection (used as additives to foodstuffs); and the text of urinated soybean flour (heading 2106).

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.

Classification rulings for this code (1)

Machine translation from Russian. The original is the Russian wording of the ruling, and customs goes by it; this translation is for understanding only and has no legal force.

The product in the form of flour of fine grinding from white to light beige color, obtained as a result of processing the solid residue remaining after extraction of soybean oil from soybean seeds (beans) with the help of an organic solvent (nephras) using moisture heat treatment, degreasing by extraction of soybean oil with further removal of the solvent, followed by grinding the resulting “white petal” to flour.

Full description

Mass fraction (in terms of absolutely dry substance) in the product: raw protein - not less than 50 wt.%, raw fat - not more than 1.5 wt.%, raw fiber - not more than 5.0 wt.%. It is used as a functional additive or the main raw material in the fish, meat and bakery industries. The recommended level of application is 2-5% to the weight of the finished product. Supplied packaged in bags of 25 kg.

GRI 1 and 6

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 23
    Пищевые 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 меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

  • Veterinary control (supervision)

    Жмыхи и другие твердые отходы, получаемые при извлечении соевого масла, немолотые или молотые, негранулированные или гранулированные, используемые для кормления животных

    Such 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 apply

Whether 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 маслобойной и жировой промышленности (жмыхи и шроты) — declaration of conformity (part of the heading) · ГОСТ 10974-95, ГОСТ Р 8.634-2007, ГОСТ 11049-64, ГОСТ 13496.6-2017, ГОСТ 13496.19-2015, ГОСТ 13496.21-2015, ГОСТ 13496.22-90, ГОСТ 13979.2-94, ГОСТ 13979.3-68, ГОСТ 13979.4-68, ГОСТ 13979.5-68, ГОСТ 13979.6-69, ГОСТ 13979.7-78, ГОСТ 13979.8-69, ГОСТ 13979.9-69, ГОСТ 13979.11-83, ГОСТ 17290-71, ГОСТ 26176-2019, ГОСТ 26177-84, ГОСТ 26657-97, ГОСТ 27149-95, ГОСТ 30131-96, ГОСТ 30178-96, ГОСТ 31640-2012, ГОСТ 31650-2012, ГОСТ 31673-2012 (ISO 6870:2002), ГОСТ 31674-2012, ГОСТ 31675-2012, ГОСТ 31983-2012, ГОСТ 32044.1-2012 (ISO 5983-1:2005), ГОСТ 32905-2014 (ISO 6492:1999), ГОСТ 34140-2017, ГОСТ Р 51116-2017, ГОСТ 33824-2016, ГОСТ Р 51416-99 (ИСО 5510-84), ГОСТ Р 51420-99 (ИСО 6491-98), ГОСТ Р 51426-2016, ГОСТ Р 51636-2000, ГОСТ Р 53100-2008, ГОСТ Р 53101-2008, ГОСТ Р 53244-2008 (ИСО 21570:2005), ГОСТ Р 54705-2011, ГОСТ Р 54951-2012 (ИСО 6496:1999), ГОСТ Р 55447-2013, ГОСТ Р 56058-2014

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 2304 00: certificates 0, declarations 245.

By technical regulation
ТР ТС 021/2011107ТР ТС 022/2011103ТР ТС 015/201114ТР ТС 029/201212ТР ТС 005/20111
Schemes
2д1173д741д484д2The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
ТОО «Collateral Management International»ТОО «Baltic Control KZ Certification» /Балтик Контрол КЗ Сертификейшн/ТОО «Текс»
Manufacturers outside the EAEU
Argentina9China5Brazil1Netherlands1

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

Least developed countrieszero rate0%
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: 0%. 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%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

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:

  • 2304 00 000 — Жмыхи и другие твердые отходы, получаемые при извлечении соевого масла, немолотые или молотые, негранулированные или гранулированные

OKPD2 code

The match is set for the whole subheading, by the first six digits of the code

  • 10.41.41 — Жмых и прочие твердые остатки растительных жиров или масел

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.