Chapter · Chapter 23 · Section IV, Prepared foodstuffs
HS 23Residues and waste from the food industries; prepared animal fodder
- Customs duty
- 15% to 20%
- 66 tariff items
- Import policy
- Free
- Export policy
- Mostly Free
- Restricted: 6 items
- Unit
- kg
Search codesRates as on 19 Oct 2026
Codes under this chapter
9 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 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 | 15% | 0% or 5% | kg |
| 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 | 15% | 0% or 5% | kg |
| 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 | 15% | 5% | kg |
| 2304 | Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil | 15% | 5% | kg |
| 2305 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil | 15% | 5% | kg |
| 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 2304 or 2305 | 15% | 0% or 5% | kg |
| 2307 | Wine lees; argol | 15% | 5% | kg |
| 2308 | 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 | 15% | 0% | kg |
| 2309 | Preparations of a kind used in animal feeding | 15% to 20% | 0% or 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 66 tariff items: 15% to 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 2 earlier measures have ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 66 tariff items
Exporting from India
Export duty
It depends on the goods: the entries below name only some goods under this code, or rate them differently.
| Entry | Goods | Export duty |
|---|---|---|
| The Second Schedule to the Customs Tariff Act, S.No. 10Named goods or on a condition | De-oiled ground nut oil cakes | Rs. 125 per tonne |
| The Second Schedule to the Customs Tariff Act, S.No. 11Named goods or on a condition | De-oiled ground nut meal (solvent extracted variety) | Rs. 125 per tonne |
| The Second Schedule to the Customs Tariff Act, S.No. 12Named goods or on a condition | De-oiled rice bran oil cake | 15% |
| The Second Schedule to the Customs Tariff Act, S.No. 13Named goods or on a condition | Animal feed | Rs. 125 per tonne |
| Notification 27/2011-Customs, S.No. 10Named goods or on a condition | De-oiled ground nut oil cakes | Nil |
| Notification 27/2011-Customs, S.No. 11Named goods or on a condition | De-oiled ground nut meal (solvent extracted variety) | Nil |
| Notification 27/2011-Customs, S.No. 12Named goods or on a condition | De-oiled Rice bran oil cake | Nil |
| Notification 27/2011-Customs, S.No. 13Named goods or on a condition | Animal feed | Nil |
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 60 tariff items
- Restricted: 6 tariff items
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.