Subheading · Chapter 23 · Section IV, Prepared foodstuffs
HS 2304 00Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil
Residues and waste from the food industries; prepared animal fodder
- Customs duty
- 15%
- 4 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
4 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 |
|---|---|---|---|---|
| 2304 00 10 | Oil-cake and oil-cake meal of soyabean, expeller variety | 15% | 5% | kg |
| 2304 00 20 | Oil-cake of soyabean, solvent extracted (defatted) variety | 15% | 5% | kg |
| 2304 00 30 | Meal of soyabean, solvent extracted (defatted) | 15% | 5% | kg |
| 2304 00 90 | Other | 15% | 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 4 tariff items: 15%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 4 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 157 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 2304 | Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil | 0.15% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2304 00, and China's below.
China: the same goods (2304 00)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 2304 00. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 2304.00.10.00 | Oil-cake and other solid residues resulting from the extraction of soya-bean oil提炼豆油所得的油渣饼 | 0%APTA rate, with an APTA certificate of origin | 5% | 9% | 0% | 7ABNPQ |
| 2304.00.90.00 | Other solid residues from the extraction of soya-bean oil提炼豆油所得的其他固体残渣 | 0%APTA rate, with an APTA certificate of origin | 5% | 9% | 0% | 7ABNPQ |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
2304.00.10Oil-cake and other solid residues resulting from the extraction of soya-bean oil (soya-bean cake)
2304.00.10.00Oil-cake and other solid residues resulting from the extraction of soya-bean oil提炼豆油所得的油渣饼
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 7Automatic import licence自动进口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- NExport commodity inspection出口商品检验
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Raw materials原料
- 3.GTIN
- 4.CAS
- 5.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 3.5%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 2.7%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2304001000101Oil-cake & other solid residues, from the extraction of soya-bean oil (edible)提炼豆油所得的油渣饼(豆饼)(食用)
- 2304001000102Oil-cake & other solid residues, from the extraction of soya-bean oil (for animal feed)提炼豆油所得的油渣饼(豆饼)(饲用)
- 2304001000103Oil-cake & other solid residues, from the extraction of soya-bean oil (other)提炼豆油所得的油渣饼(豆饼)(其他)
- 2304001000999Oil-cake and other solid residues resulting from the extraction of soya-bean oil (soya-bean cake)提炼豆油所得的油渣饼(豆饼)
2304.00.90Other solid residues from the extraction of soya-bean oil
2304.00.90.00Other solid residues from the extraction of soya-bean oil提炼豆油所得的其他固体残渣
Whether or not ground or agglomerated不论是否研磨或制成团
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 7Automatic import licence自动进口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- NExport commodity inspection出口商品检验
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Raw materials原料
- 3.GTIN
- 4.CAS
- 5.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 3.5%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 2.7%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2304009000101Other solid residues from the extraction of soya-bean oil (whether or not ground or in the form of pellets) (edible)提炼豆油所得的其他固体残渣(不论是否研磨或制成团)(食用)
- 2304009000102Other solid residues, whether or not ground or agglomerated in the form of pellets, resulting from the extraction of soya-bean oil (soya-bean meal for feed)提炼豆油所得的其他固体残渣(不论是否研磨或制成团)(饲用豆粕)
- 2304009000103Other solid residues from the extraction of soya-bean oil (whether or not ground or in the form of pellets) (other)提炼豆油所得的其他固体残渣(不论是否研磨或制成团)(其他)
- 2304009000104Other solid residues from the extraction of soya-bean oil (whether or not ground or in the form of pellets) (soya protein powder for feed)提炼豆油所得的其他固体残渣(不论是否研磨或制成团)(饲用大豆蛋白粉)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous2302 10Of maize (corn)One level up2304Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oilNext2305 00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
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
- GST rates on goods, before and after 22 September 2025Checked 18 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
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 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.