SECTION IV · Chapter 23
Residues and waste from the food industries;prepared animal fodder
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (5)
Note
1. Heading 23.09 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.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 2301 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves | ||||
| 2301.10.00 | - Flours, meals and pellets, of meat or meat offal; greaves | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2301.20 | - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: | ||||
| 2301.20.10 | - - Of fish, with a protein content of less than 60% by weight | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2301.20.20 | - - Of fish, with a protein content of 60% or more by weight | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2301.20.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 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 | ||||
| 2302.10.00 | - Of maize (corn) | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2302.30 | - Of wheat: | ||||
| 2302.30.10 | - - Bran and pollard | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2302.30.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2302.40 | - Of other cereals: | ||||
| 2302.40.10 | - - Of rice | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2302.40.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2302.50.00 | - Of leguminous plants | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 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 | ||||
| 2303.10 | - Residues of starch manufacture and similar residues: | ||||
| 2303.10.10 | - - Of manioc (cassava) or sago | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2303.10.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2303.20.00 | - Beet-pulp, bagasse and other waste of sugar manufacture | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2303.30.00 | - Brewing or distilling dregs and waste | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2304 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil | ||||
| 2304.00.10 | - Defatted soya-bean flour, fit for human consumption | kg | 5% | 0% | 8 / 10 (several rates) |
| - Soya-bean meal: | |||||
| 2304.00.21 | - - Fit for human consumption | kg | 3% | 2% | 5 / 8 / 10 (several rates) |
| 2304.00.29 | - - Other | kg | 0% | 0% | 5 / 8 / 10 (several rates) |
| 2304.00.90 | - Other | kg | 0% | 0% | 5 / 8 / 10 (several rates) |
| 2305.00.00 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2306 | Oil-cake 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 23.04 or 23.05 | ||||
| 2306.10.00 | - Of cotton seeds | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2306.20.00 | - Of linseed | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2306.30.00 | - Of sunflower seeds | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| - Of rape or colza seeds: | |||||
| 2306.41 | - - Of low erucic acid rape or colza seeds: | ||||
| 2306.41.10 | - - - Of low erucic acid rape seeds | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2306.41.20 | - - - Of low erucic acid colza seeds | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2306.49 | - - Other: | ||||
| 2306.49.10 | - - - Of other rape seeds | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2306.49.20 | - - - Of other colza seeds | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2306.50.00 | - Of coconut or copra | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2306.60 | - Of palm nuts or kernels: | ||||
| 2306.60.10 | - - Ground or in the form of pellets | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2306.60.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2306.90 | - Other: | ||||
| 2306.90.10 | - - Of maize (corn) germ | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2306.90.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2307.00.00 | Wine lees; argol | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2308.00.00 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2309 | Preparations of a kind used in animal feeding | ||||
| 2309.10 | - Dog or cat food, put up for retail sale: | ||||
| 2309.10.10 | - - Containing meat | kg | 10.5% | 7% | 5 / 8 / 10 (several rates) |
| 2309.10.90 | - - Other | kg | 10.5% | 7% | 5 / 8 / 10 (several rates) |
| 2309.90 | - Other: | ||||
| - - Complete feed: | |||||
| 2309.90.11 | - - - Of a kind suitable for poultry | kg | 4.5% | 3% | 5 / 8 / 10 (several rates) |
| 2309.90.12 | - - - Of a kind suitable for swine | kg | 4.5% | 3% | 5 / 8 / 10 (several rates) |
| 2309.90.13 | - - - Of a kind suitable for prawns | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2309.90.14 | - - - Of a kind suitable for primates | kg | 4.5% | 3% | 5 / 8 / 10 (several rates) |
| 2309.90.19 | - - - Other | kg | 4.5% | 3% | 5 / 8 / 10 (several rates) |
| 2309.90.20 | - - Premixes, feed supplements or feed additives | kg | 5% | 0% | 5 / 8 / 10 (several rates) |
| 2309.90.90 | - - Other | kg | 5% | 0% | 5 / 8 / 10 (several rates) |