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EAEU HS code

2306 90 900 0 — Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils (excl. of cotton seeds, linseed, sunflower seeds, rape or colza seeds, coconut or copra, palm nuts or kernels, germ of maize, and from the extraction of olive, soya-bean and groundnut oil)

Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils (excl. of cotton seeds, linseed, sunflower seeds, rape or colza seeds, coconut or copra, palm nuts or kernels, germ of maize, and from the extraction of olive, soya-bean and groundnut oil)

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.

Duty rate
5%

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
5

None: mandatory labelling, recycling fee, export control, 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 растительных жиров или масел…”. Otherwise 22%.

Product reference in Word (in Russian)

Duties, taxes, fees, bans, permits and controls in one free file.

Import into Russia

Import reference

Export from Russia

Export reference

Import into Russia

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.

CCT rate: the EAEU CCT as amended by Решение Совета ЕЭК № 80 от 14.09.2021, from 01.01.2022; our register has no later decisions on the rate for this code.

How the rate for this code has changed
Customs fee scale by customs value, 2026
  • from 0 to 200,000 ₽1,231 ₽
  • from 200,000 to 450,000 ₽2,462 ₽
  • from 450,000 to 1,200,000 ₽4,924 ₽
  • from 1,200,000 to 2,700,000 ₽13,541 ₽
  • from 2,700,000 to 4,200,000 ₽18,465 ₽
  • from 4,200,000 to 5,500,000 ₽21,344 ₽
  • from 5,500,000 to 10,000,000 ₽49,240 ₽
  • over 10,000,000 ₽73,860 ₽

Fee per declaration. Russian Government Resolution No. 1637 of 28.11.2024 as amended by Resolution No. 1638 of 23.10.2025.

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

Customs declaration fee

  • Kazakhstan6 MCI per goods declaration, KZT 25,950 in 2026
  • BelarusBYN 50 for goods of chapter 23from Jan 1, 2027: BYN 55
  • ArmeniaAMD 3,500 for clearanceinspection and recording: AMD 1,000 per consignment up to 1 t and AMD 300 per each additional tonne
  • Kyrgyzstan0.4% of the customs valuenot less than 5 and not more than 2,500 calculation units

May be subject to 10% VAT

The 10% rate applies if the goods match a description from list No. 908:

  • 2306 90 900 0 — Жмыхи и другие твердые отходы, получаемые при извлечении растительных жиров или масел, кроме отходов товарной позиции 2304 или 2305, немолотые или молотые, негранулированные или гранулированные

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.

Documents required

A summary across all the lists we check: the document, its legal basis and whether it covers the whole code. Details are in the sections below.

Goods in customs transit may be tracked with a navigation seal: this depends on the route and procedure, not on the code (EAEU Agreement of 19.04.2022, EEC Board Decision No. 84).

Customs declaration hints

Boxes 33, 36, 44, 47

Which codes go into the boxes of the goods declaration for this product. The codes come from the classifiers of Customs Union Commission Decision No. 378. Reliefs, document types and excise depend on the shipment, so such lines carry a condition.

Box 33 · Commodity code

  • 2306909000
  • Сin the second subdivision, if the goods do not fall under the bans and restrictions that apply to the code
  • Оin the second subdivision, if goods with different names are declared under one code

Box 36 · Preference

  • ОООО-ООFees, duty, excise, VAT: no relief claimed, no excise (dash)
  • ООНН-ООТарифная преференция в отношении товаров, происходящих из наименее развитых стран · if the goods originate in a least developed country and origin is proven

Box 44 · Documents produced

  • 01408Документ об оценке соответствия, предусмотренный законодательством государства – члена Евразийского экономического союза, на территории которого продукция (товар) помещается под таможенные процедуры · Постановление № 2425
  • 01207Фитосанитарный сертификат · Решение Комиссии Таможенного союза от 18.06.2010 № 318 (в редакции на 30.01.2026)
  • 01201Ветеринарный сертификат · Решение Коллегии Евразийской экономической комиссии от 20.01.2020 № 13
  • 06013Сертификат о происхождении товара формы "А" · if the goods are imported under a tariff preference

Box 47 · Calculation of payments

  • 1010Таможенные сборы за совершение таможенных операций (за таможенное оформление товаров, за таможенное декларирование товаров, за таможенные операции)
  • 2010Ввозная таможенная пошлина (иные пошлины, налоги и сборы, имеющие эквивалентное действие), обязанность по уплате которой возникла с 1 сентября 2010 г.
  • 5010Налог на добавленную стоимость

Completion rules and classifiers: Решение Комиссии Таможенного союза от 20.05.2010 № 257; классификаторы — Решение Комиссии Таможенного союза от 20.09.2010 № 378

Each requirement in detailRussian bans and restrictions · Veterinary, plant quarantine and sanitary control · Conformity assessment · How it is certified

Russian bans and restrictions

May apply

Whether a measure applies to your goods is determined by the provisos in the “code” column. Measures are taken from the register as of the date the act was published; the act is named on every line

  • 2306 90Into RussiaProhibited

    Товары происхождения либо отправления Украины

    Жмыхи и другие твердые остатки, получаемые при извлечении жиров или масел растительного или микробиологического происхождения, кроме указанных в товарной позиции 2304 или 2305, немолотые или молотые, негранулированные или гранулированные, прочие

    Countries: Украина

    Указ Президента РФ от 22.10.2018 № 592; Постановление Правительства РФ от 29.12.2018 № 1716-83

Veterinary, plant quarantine and sanitary control

Goods fall under supervision by their type and characteristics

  • Plant quarantine control: high phytosanitary risk products

    Жмыхи и другие твердые отходы, получаемые при извлечении растительных жиров и масел, кроме отходов товарной позиции 2304 или 2305, немолотые или молотые, негранулированные

    The list names this code with “ex”: control applies only to goods with this description.

    A phytosanitary certificate from the exporting country is required: high phytosanitary risk products enter only with it (EAEU Uniform Quarantine Phytosanitary Requirements, EEC Council Decision No. 157 of 30.11.2016, item 6). Temporary phytosanitary measures by country →

    Решение Комиссии Таможенного союза от 18.06.2010 № 318 (в редакции на 30.01.2026)

  • 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; Жмыхи и другие твердые отходы, получаемые при извлечении растительных жиров или масел, кроме отходов соевых или арахисовых, немолотые или молотые, негранулированные или гранулированные, используемые для кормления животных

    The list names this code with “ex”: control applies only to goods with this description.

    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 certified

Valid documents in the EAEU unified register for subheading 2306 90: certificates 0, declarations 97.

By technical regulation
ТР ТС 021/201195ТР ТС 022/201192ТР ТС 029/201220ТР ТС 024/20111
Schemes
3д481д482д1The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
ООО «ЭТАЛОН-ТЕСТ»НП РУП «Белорусский государственный институт стандартизации и сертификации»ГУ «Республиканский центр гигиены, эпидемиологии и общественного здоровья»
Manufacturers outside the EAEU
India2Azerbaijan1Sweden1

Manufacturers of these goods →Check a supplier’s document by its number →

Export from Russia

Documents required

A summary across all the lists we check: the document, its legal basis and whether it covers the whole code. Details are in the sections below.

Customs declaration hints

Boxes 33, 44, 47

Which codes go into the boxes of the goods declaration for this product. The codes come from the classifiers of Customs Union Commission Decision No. 378. Reliefs, document types and excise depend on the shipment, so such lines carry a condition.

Box 33 · Commodity code

  • 2306909000
  • Оin the second subdivision, if goods with different names are declared under one code

Box 44 · Documents produced

  • 01207Фитосанитарный сертификат · Фитосанитарные требования страны ввоза
  • 01201Ветеринарный сертификат · Ветеринарные требования страны ввоза

Box 47 · Calculation of payments

  • 1010Таможенные сборы за совершение таможенных операций (за таможенное оформление товаров, за таможенное декларирование товаров, за таможенные операции)

Completion rules and classifiers: Решение Комиссии Таможенного союза от 20.05.2010 № 257; классификаторы — Решение Комиссии Таможенного союза от 20.09.2010 № 378

Classification

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. 2306Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils (excl. from soya-bean oil and groundnut oil)
  3. 2306 90Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils (excl. of cotton seeds, linseed, sunflower seeds, rape or colza seeds, coconut or copra, palm nuts or kernels, or from the extraction of soya-bean oil or groundnut oil)
  4. 2306 90 90Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils (excl. of cotton seeds, linseed, sunflower seeds, rape or colza seeds, coconut or copra, palm nuts or kernels, germ of maize, and from the extraction of olive, soya-bean and groundnut oil)
  5. 2306 90 900 0you are here

Explanatory notes to heading 2306 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.

2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 (+): 2306 10 – Of cotton seeds 2306 20 – Of linseed 2306 30 – Of sunflower seeds – Of rape or colza seeds: 2306 41 – – Of low erucic acid rape or colza seeds 2306 49 – – Other 2306 50 – Of coconut or copra

2306 60 - from pericolats or kernels of oil palm nuts 2306 90 - other

This heading covers oil-cake and other solid residues, other than those of heading 2304 or 2305, resulting from the extraction of oil from oil seeds, oleaginous fruits and germs of cereals by means of solvents or oil presses, or rotary expellers. The heading also covers defatted bran obtained as a residue after the extraction of oil from rice bran. Some oil-cake and other solid residues (linseed, cotton seed, sesame, copra, etc.) are valuable animal fodder; some (e.g., castor) are unsuitable as animal fodder and are used as fertilisers; others (e.g., bitter almond cake and mustard cake) are used for the extraction of essential oils. The residues of this heading may be in the form of slabs (cakes), meal or pellets (see the General Explanatory Note to this Chapter). The heading also covers non-textured defatted flour fit for human consumption. The heading excludes oil dregs or sediment (heading 1522). Subheading Explanatory Note. Subheading 2306 41 As regards "low erucic acid rape or colza seeds", see Subheading Note 1 to Chapter 12 and the Explanatory Note to heading 1205.

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.

EEC decisions on this code

Rates, trade defence measures, licensing and classification: decisions since 2016 whose text names code 2306909000.

Titles of acts are given in Russian as published: this is how they are cited in customs documents.

  • Duties and rates

    Решение Коллегии ЕЭК № 113

    О применении ставок ввозных таможенных пошлин в отношении товаров, происходящих из Объединенных Арабских Эмиратов и ввозимых на таможенную территорию Евразийского экономического союза

    adopted Aug 25, 2026 · published Aug 28, 2026 · entered into force Oct 6, 2026

    Text of the act (opens in a new tab)

The right code is in the HS code search.