# Customs tariff code 2302.10: Bran, von Mais

> Customs tariff code 2302.10 covers Bran, von Mais. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/230210
- Reference data as at: 2026-05-21
- Customs code: 2302.10
- Third-country duty: none at this level
- Declarable: no

## Where this code sits in the tariff

- 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
  - 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants
    - 2302.10 Bran, von Mais

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| United Kingdom | 0 % | Tariff preference |
| Morocco | 0 % | Tariff preference |
| Preferential origin in accordance with the Agreement in the… | 0 % | Tariff preference |
| Georgia | 0 % | Tariff preference |
| Ivory Coast | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| Central America | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Serbia | 0 % | Tariff preference |

## Notes that govern this classification

### Pos. 2302

Zu Unterpositionen 2302 10 10 und 2302 10 90: (entfallen) Nicht hierher gehört Bruchmais, der beim Sichten nicht geschälter, gereinigter Maiskörner anfällt, wenn er den Bedingungen der Anmerkung 2 A zu Kapitel 11 entspricht (Unterposition 1104 23 80). (entfallen) bis

### Kapitel 23

1. Zu Position 2309 gehören auch Erzeugnisse der zur Fütterung verwendeten Art, anderweit weder genannt noch inbegriffen, die aus der Verarbeitung von pflanzlichen oder tierischen Stoffen stammen und die durch die Verarbeitung die wesentlichen Merkmale der Ausgangsstoffe verloren haben. Dies gilt nicht für pflanzliche Abfälle, pflanzliche Rückstände und Nebenerzeugnisse aus dieser Verarbeitung (RV E2301000). Unterpositions-Anmerkungen 1. Als „erucasäurearme Raps- oder Rübsensamen“ im Sinne der Unterposition 2306 41 gelten Samen mit der Beschaffenheit, wie sie in der Unterpositionsanmerkung 1 zu Kapitel 12 festgelegt ist (RV F2301000). Zusätzliche Anmerkungen 1. Zu den Unterpositionen 2303 10 11 und 2303 10 19 gehören nur Rückstände aus der Maisstärkegewinnung. …

### Abschnitt IV

1. In diesem Abschnitt gelten als „Pellets“ Erzeugnisse, die entweder unmittelbar durch Pressen oder durch Zusatz eines Bindemittels in einer Menge von 3 GHT oder weniger zu Zylindern, Kügelchen usw. agglomeriert worden sind (RV C0401000).

## Subdivisions of this code

- 2302.10.10 With a starch content not exceeding 35 % by weight
- 2302.10.90 Other

## Frequently asked questions

### What does customs tariff code 2302.10 cover?

Code 2302.10 covers Bran, von Mais. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 2302.10?

TARIC holds no third-country rate of its own for 2302.10. The rate follows from the declarable commodity code beneath it.

### What is the HS code for 2302.10?

The first six digits form the HS code: 230210. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 2302.10 have?

2302.10 has six digits and matches the globally uniform HS subheading. A German import declaration requires the eleven-digit commodity code.

### Where does 2302.10 sit in the tariff?

2302.10 sits in this hierarchy: 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER > 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 2302.10?

The EBTI database currently holds no valid decisions on 2302.10. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Does customs tariff code 2302.10 change?

2302.10 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/230210.