Import trade restrictions for 2303300000 80
This table contains information on trade restrictions for the import of goods into the EU and the EU into third countries. The table contains information on trade restrictions which are imposed due to customs unions, preferences, tariff quotas, customs unions, veterinary controls, third country duties and non-preferential tariff quotas.
| Origin country | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
 KR | Korea, Republic of (South Korea) KR | 01-07-2011 | 0 % | Tariff preference 142 |
 IL | Israel IL | 16-05-2023 | 0 % | Tariff preference 142 |
 RU | Russian Federation RU | 01-07-2024 | 50 % | Third country duty 103 |
 BY | Belarus BY | 01-07-2024 | 50 % | Third country duty 103 |
1011 | ERGA OMNES 1011 | 01-07-2024 | 50 % with Y155, otherwise 0 % | Third country duty 103 |
 GB | United Kingdom GB | 01-01-2021 | 0 % | Tariff preference 142 |
 MA | Morocco MA | 01-10-2012 | 0 % | Tariff preference 142 |
1011 | ERGA OMNES 1011 | 01-11-2026 | 2 EUR | Union handling fee 800 |
2000 | 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 States, of the one part, and the Kingdom of Morocco, of the other part. 2000 | 03-10-2025 | 0 % | Tariff preference 142 |
| Origin country | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
1011 | ERGA OMNES 1011 | 01-01-2022 | Document required banned without it | Import control of organic products 750 |
| RU | Russian Federation RU | 19-12-2023 – 31-12-2027 | Document required banned without it | Import control 762 |
1011 | ERGA OMNES 1011 | 21-05-2026 | Document required banned without it | Import control - waste 755 |
| BY | Belarus BY | 25-02-2025 | Document required banned without it | Import control 760 |
 UA | Ukraine UA | 24-06-2026 | Document required banned without it | Import control 762 |
| UA | Ukraine UA | 24-06-2026 | Document required banned without it | Import control 760 |
Explanation of trade restrictions
Erga Omnes means "for all".
Third countries are countries that are not part of the EU.
GSP means "Generalised System of Preferences".
GSP Plus means "Generalised System of Preferences Plus".
European Economic Area (EEA) means all EU member states and Iceland, Liechtenstein and Norway.
OCTs stands for "Overseas Countries and Territories". They are countries and territories that are not part of the EU. More information
CARIFORUM is a regional economic integration organisation comprising 15 Caribbean Community (CARICOM) countries and the Dominican Republic.
SADC EPA stands for "Southern African Development Community - Economic Partnership Agreement".
Duty means "customs duties".
Estimate the import cost for 230330
- Customs value €1,000.00
- Customs duty 0 % to 50 %, depending on the producer or certificate not included
- Import VAT 19 % €190.00
- Total €1,190.00
Specific duties (per kg, per item) and rates that depend on the producer are not in the total.
Documents and checks for United States
An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.
Export measures for 2303300000
What applies when these goods leave the EU: export controls, dual-use and other authorisations, bans per destination and the supplementary unit of the export declaration.
| Destination | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
1008 | All third countries 1008 | 21-05-2026 | Document required banned without it | Export control - Waste 751 |
History
Duty rates and measures for this code over time (yearly snapshots).
Preferential rules of origin for 2303300000
What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.
Autonomous Trade Preferences (Western Balkans) · Kosovo
EU-Chile Association Agreement · Chile
EU-Algeria Association Agreement · Algeria
EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland
EU-Egypt Association Agreement · Egypt
EU-Georgia DCFTA · Georgia
EU-Iceland FTA · Iceland
EU-Jordan Association Agreement · Jordan
EU-Central America Association Agreement
EU-Lebanon Association Agreement · Lebanon
EU-Morocco Association Agreement · Morocco
EU-Moldova DCFTA · Moldova
Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye
EU-Tunisia Association Agreement · Tunisia
EU-Ukraine DCFTA · Ukraine
Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight / or: Manufacture in which all the maize used is wholly obtained
EPA CARIFORUM
EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya
EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands
EU-Israel Association Agreement · Israel
EU-Mexico Global Agreement · Mexico
EPA SADC · South Africa
Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight / or: Manufacture in which all the maize used must be wholly obtained
Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam
EU-Singapore FTA · Singapore
Residues of starch manufacture / or: Manufacture from materials of any heading, except that of the product, in which the weight of the materials of Chapter 10 used does not exceed 20 % of the weight of the final product
EU-Canada CETA · Canada
A change from any other heading.
EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru
Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 per cent by weight / or: Manufacture in which all the maize used is wholly obtained
EPA Eastern and Southern Africa
Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil / or: Manufacture in which all the olives used must be wholly obtained
EU-Japan EPA · Japan
CTH, provided that the weight of non-originating materials of Chapter 10 used does not exceed 20 % of the weight of the product.
EU-Korea FTA · South Korea
Residues and waste from the food industries; prepared animal fodder; except for: / or: Manufacture from materials of any heading, except that of the product
EU-Palestine Interim Association Agreement · Palestine
Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40% by weight / or: Manufacture in which all the maize used must be wholly obtained
EU-Viet Nam FTA · Vietnam
residues of starch manufacture; and / or: Manufacture from materials of any heading, except that of the product, in which the weight of the materials of Chapter 10 used does not exceed 20 % of the weight of the final product.
Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets
Legal and explanatory notes for 2303300000
2303 CN Explanatory Notes: Residues 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
For the determination of the starch and protein content, the methods set out in Annex III, parts K and C, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) are to be applied.
2303 30 00 CN Explanatory Notes: Brewing or distilling dregs and waste
See the HS Explanatory Note to heading 2303, first paragraph, (E)(1) to (5).
Notes to chapter 23
Note 1. Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. Subheading note 1. For the purposes of subheading 2306 41, the expression ‘low erucic acid rape or colza seeds’ means seeds as defined in subheading note 1 to Chapter 12. Additional notes 1. Subheadings 2303 10 11 and 2303 10 19 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process. Their starch content shall not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex III, part K, to Commission Regulation (EC) No 152/2009, and their fat content shall not exceed 4,5 % by weight on the dry product, determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009. 2. Subheading 2306 90 05 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product: (a) products of an oil content of less than 3 %: — starch content: less than 45 %, — protein content (nitrogen content × 6,25): not less than 11,5 %; (b) products of an oil content of not less than 3 % and not more than 8 %: — starch content: less than 45 %, — protein content (nitrogen content × 6,25): not less than 13 %. Moreover, such residues shall not contain ingredients which are not obtained from maize grains. For the determination of the starch and protein content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts K and C, are to be applied. For the determination of the oil and moisture content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts G and A, respectively, are to be applied. Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded. 3. For the purposes of subheadings 2307 00 11, 2307 00 19, 2308 00 11 and 2308 00 19, the following expressions shall have the meanings hereby assigned to them: — ‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product, — ‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product, — ‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass, — ‘% mas’: the symbol for alcoholic strength by mass. 4. For the purposes of subheadings 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression ‘milk products’ means the products of headings 0401, 0402, 0404, 0405 and 0406 and of subheadings 0403 20 11 to 0403 20 39, 0403 90 11 to 0403 90 69, 1702 11 00, 1702 19 00 and 2106 90 51. 5. Subheading 2309 90 20 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing: — screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or — residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products. These products may also contain residues from the extraction of maize germ oil by the wet milling process. Their starch content shall not exceed 28 % by weight on the dry product in accordance with the method contained in Annex III, part K, to Regulation (EC) No 152/2009, their fat content shall not exceed 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009, and their protein content shall not exceed 40 % on the dry product determined in accordance with the method contained in Annex III, part C, to Regulation (EC) No 152/2009.
Other explanatory notes for the chapter
Additional note 3 The potential alcoholic strength by mass is to be calculated by multiplying the mass of the sugars (calculated in kilograms of invert sugar) contained in 100 kg of the product in question by a factor of 0,47.
Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex
UK advance tariff rulings for 2303300000
Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.
- UK 2303300000 Valid Sep 30, 2025 to Sep 29, 2028 · Ruling 600013721 on GOV.UK
The product consists of dried distillers grains (wheat) with solubles (DDGS). A by-product obtained from the process of wheat fermentation during ethanol production. After fermentation, ethanol is separated, and the remaining non-ethanol material (whole stillage) is centrifuged to separate solids (wet distillers grains) from liquids (thin stillage). The stillage is evaporated to produce condensed distillers solubles (CDS). The wet distillers wheat grains are dried, and a portion of CDS is reintroduced to enhance nutritional value and binding properties. The blended material is compressed into pellets and the final product is presented in the form of uniformly sized, cylindrical pellets of six millimetres in length. Each pellet is composed of a homogenous blend of dried wheat fermentation residues and reintroduced condensed solubles (CDS). The product is then used as animal feed in pellet form to provide a nutritional component in feed formulations for livestock, including cattle, pigs, and poultry.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect: a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading Heading 2303 - Residues 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. GIR 6 has been used to classify the goods to subheading level 2303 30 - Brewing or distilling dregs and waste Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Notes (E ) (1) to Heading 2303
Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.
Restrictions and flags for 230330
- Russia sanctions: import ban Regulation (EU) No 833/2014, Annex XXI 2303
Art. 3i, goods generating significant revenue for Russia
Read the act on EUR-Lex
For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full.
EU trade in 2025 for 230330
- Extra-EU imports
- €180.8M
- 790,086 t
- Extra-EU exports
- €57.9M
Top origin countries by import value
United States €101.3M
Brazil €33M- United Kingdom €18.9M
Canada €17.1M- Ukraine €7.6M
CN8 codes below this code: 1. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.
UK import duty for 230330
- 0%
Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.
Import VAT in the EU
- Austria 20 % maybe 13 %
- Belgium 21 % maybe 6 %
- Bulgaria 20 %
- Croatia 25 % maybe 5 %
- Cyprus 19 %
- Czechia 21 % maybe 12 %
- Denmark 25 %
- Estonia 24 %
- Finland 25.5 % maybe 13.5 %
- France 20 % maybe 5.5 %
- Germany 19 % maybe 7 %
- Greece 24 % maybe 6 %
- Hungary 27 %
- Ireland 23 %
- Italy 22 % maybe 10 %
- Latvia 21 %
- Lithuania 21 %
- Luxembourg 17 % maybe 3 %
- Malta 18 %
- Netherlands 21 %
- Poland 23 %
- Portugal 23 %
- Romania 21 % maybe 11 %
- Slovakia 23 % maybe 19 %
- Slovenia 22 % maybe 9.5 %
- Spain 21 %
- Sweden 25 %
Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.
Rules of origin
Preferential rules of origin for subheading 230330 depend on the trade agreement. The Commission publishes them in Access2Markets.
Rules of origin on Access2MarketsInformation
When importing or exporting "Brewing or distilling dregs and waste", it is crucial to have the correct HS code or TARIC code. The HS code 2303300000 80 serves as the standard code for this product, ensuring that the appropriate duties and taxes are applied when crossing international borders.
To ensure your business transactions run smoothly when importing or exporting "Brewing or distilling dregs and waste", consider the following points:
- Inform yourself about the specific import and export regulations in the countries involved. This includes possible restrictions, taxes, and duties applicable to "Brewing or distilling dregs and waste".
- Check if any additional licenses, permits, or certificates are required to import "Brewing or distilling dregs and waste" into the destination country or export it from the country of origin.
- Make sure your trading partners have valid identification numbers, such as EORI numbers (Economic Operators Registration and Identification) in the EU, to streamline trade and minimize delays.
- Ensure that all trade- and customs-related documents (such as commercial invoices, packing lists, certificates of origin, and insurance policies) are accurately completed and adhere to the respective national regulations.
- Keep an eye on the current exchange rates, as well as packaging, shipping, and insurance costs, to accurately calculate trade costs.
In summary, the HS code or TARIC code for "Brewing or distilling dregs and waste" is 2303300000 80. Make sure you accurately use this code in all your trade and customs documents to guarantee smooth and hassle-free transactions. With these tips, you'll be better prepared for the challenges of international trade and can successfully import and export "Brewing or distilling dregs and waste".
HS Code structure
1. Chapter
There are 21 different sections, which are divided into 96 chapters. Exceptional chapters include chapter 77, which is reserved for future use, chapters 98 and 99, which are limited at national level, and chapter 99, which is a specific code for temporary changes. In the example above, chapter 23 was selected for residues and waste from the food industries; prepared animal fodder
2. Heading
The heading determines the specific category within a certain chapter. In the example above, the 03 refers to Residues 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.
3. Subheading
The last two digits of the international harmonized code are more specific and define subcategories of products. In the example above, the 30 refers to Brewing or distilling dregs and waste.
HS Code tree structure
2300000000 80
Chapter RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
2303000000 80
Residues 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
2303100000 80
- Residues of starch manufacture and similar residues
2303101100 10
- - Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product
2303101100 80
- - - Exceeding 40 % by weight
2303101110 80
- - - - corn gluten
2303101190 80
- - - - Other
2303101900 80
- - - Not exceeding 40 % by weight
2303109000 80
- - Other
2303109010 80
- - - High 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
2303109090 80
- - - Other
2303200000 80
- Beet-pulp, bagasse and other waste of sugar manufacture
2303201000 80
- - Beet-pulp
2303209000 80
- - Other
2303300000 80
- Brewing or distilling dregs and waste