# Customs tariff code 2306.30.00: Of sunflower seeds

> Customs tariff code 2306.30.00 covers Of sunflower seeds. The third-country duty rate is Cond:  B cert: Y-155 (01):50.000 % ; B (01):0.000 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/23063000
- Reference data as at: 2026-05-21
- Customs code: 2306.30.00
- Third-country duty: Cond:  B cert: Y-155 (01):50.000 % ; B (01):0.000 %
- Declarable: no

## Where this code sits in the tariff

- 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
    - 2306.30 Of sunflower seeds
      - 2306.30.00 Of sunflower seeds

## Duty rates and preferences

| Origin | 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 |

## Binding tariff information for this code

- **SK40771/08/5219/408** (SK): Pokrutiny a ostatný pevný odpad, vznikajúce pri extrakcii rastlinných olejov, lisované do formy peliet o rozmeroch 5 x 5 x 38 cm a so stredovou dierou o priemere 2,5 cm. Po lisovaní oleja sa odpad zo semien slnečnice a šupky lisujú na "nekonečné pásy" polotovaru, ktoré sa následne lámu na pelety vopred určenej dĺžky. Vnútorný priemer peliet je tvorený posúvajúcou sa skrutkou. Hotový výrobok sa používa ako biopalivo. Dodávaný je v súboroch na predaj v malom - v jednom balení je 8 kusov peliet.

## Notes that govern this classification

### 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

- 2306.30.00.00.0 aus Sonnenblumenkernen

## Frequently asked questions

### What does customs tariff code 2306.30.00 cover?

Code 2306.30.00 covers Of sunflower seeds. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 2306.30.00?

The third-country duty rate for 2306.30.00 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 2306.30.00?

The first six digits form the HS code: 230630. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 2306.30.00 have?

2306.30.00 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

### Where does 2306.30.00 sit in the tariff?

2306.30.00 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 > 230630 Of sunflower seeds. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 2306.30.00?

Yes. The EBTI database holds decisions on 2306.30.00, for example SK40771/08/5219/408. 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 2306.30.00 change?

2306.30.00 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/23063000.