Customs tariff code 2306.10.00.00.0: Of cotton seeds, aus Baumwollsamen
Reference data as at 21 May 2026
Customs tariff code 2306.10.00.00.0 covers Of cotton seeds, aus Baumwollsamen. The third-country duty rate is Cond: B cert: Y-155 (01):50.000 % ; B (01):0.000 %, plus import VAT.
2306.10.00.00.0 is national commodity 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 declarable: you can use it in this form on a customs declaration.
- Customs code
- 2306.10.00.00.0
- Third-country duty
- Cond: B cert: Y-155 (01):50.000 % ; B (01):0.000 %
- Declarable
- Yes
- Binding rulings
- 0
Where this code sits in the tariff
- 23RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
- 2306Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305
- 2306.10Of cotton seeds
- 2306.10.00.00.0Of cotton seeds, aus Baumwollsamen
From HS code to customs tariff code 2306.10.00.00.0
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 |
| Korea, Republic of (South Korea) | 0 % | Tariff preference |
| Israel | 0 % | Tariff preference |
| Belarus | 50 % | Third country duty |
| Russian Federation | 50 % | Third country duty |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.
Notes that govern this classification
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).
Frequently asked questions
What does customs tariff code 2306.10.00.00.0 cover?
Code 2306.10.00.00.0 covers Of cotton seeds, aus Baumwollsamen. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 2306.10.00.00.0?
The third-country duty rate for 2306.10.00.00.0 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 2306.10.00.00.0?
The first six digits form the HS code: 230610. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 2306.10.00.00.0 have?
2306.10.00.00.0 has eleven digits and is the full German commodity code used on an import declaration. A German import declaration requires the eleven-digit commodity code.
Where does 2306.10.00.00.0 sit in the tariff?
2306.10.00.00.0 sits in this hierarchy: 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER > 2306 Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 > 230610 Of cotton seeds. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 2306.10.00.00.0?
The EBTI database currently holds no valid decisions on 2306.10.00.00.0. 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 2306.10.00.00.0 change?
2306.10.00.00.0 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.