Customs tariff code 2305.00.00: Oilcake and other solid residues, whether or not ground or in the form of pellets…
Reference data as at 30 June 2026
Customs tariff code 2305.00.00 covers Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil. The third-country duty rate is Cond: B cert: Y-155 (01):50.000 % ; B (01):0.000 %, plus import VAT.
2305.00.00 is CN code in the EU customs tariff, in chapter 23. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 2305.00.00
- Third-country duty
- Cond: B cert: Y-155 (01):50.000 % ; B (01):0.000 %
- Declarable
- No
- Binding rulings
- 1
Where this code sits in the tariff
- 23RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
- 2305Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil
- 2305.00.00Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil
From HS code to customs tariff code 2305.00.00
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | Cond: B cert: Y-155 (01):50.000 % ; B (01):0.000 % | MFN |
| United Kingdom | 0 % | Tariff preference |
| Morocco | 0 % | Tariff preference |
| Preferential origin in accordance with the Agreement in the… | 0 % | Tariff preference |
| Russian Federation | 50 % | Third country duty |
| Belarus | 50 % | Third country duty |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
ORGANIC SUGAR FREE PEANUT BUTTER POWDER. MADE FROM DEFATTED PEANUT FLOUR. THE POWDERED PEANUT BUTTER POWDER MAY BE USED IN RECIPES FOR SMOOTHIES AND SHAKES, AS A SPREAD, AS A TOPPING OR IN BAKING AS A GLUTEN-FREE FLOUR. SUPPLIED IN PLASTIC JAR WITH PLASTIC SCREW TOP LID READY FOR RETAIL SALE. RETAIL LABEL ON JAR GIVES PRODUCT INFORMATION AND NUTRITIONAL FACTS.
Notes that govern this classification
Erläuterungen zum Harmonisierten System (HS) Die Erläuterungen zu Position 2304 gelten sinngemäß auch für diese Position.
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. …
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
Frequently asked questions
What does customs tariff code 2305.00.00 cover?
Code 2305.00.00 covers Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 2305.00.00?
The third-country duty rate for 2305.00.00 is Cond: B cert: Y-155 (01):50.000 % ; B (01):0.000 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 2305.00.00?
The first six digits form the HS code: 230500. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 2305.00.00 have?
2305.00.00 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.
Where does 2305.00.00 sit in the tariff?
2305.00.00 sits in this hierarchy: 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER > 2305 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 2305.00.00?
Yes. The EBTI database holds decisions on 2305.00.00, for example GBBTI504205106. A BTI shows which product characteristics the customs authority relied on.
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 2305.00.00 change?
2305.00.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.