Heading · Chapter 23 · Section IV, Prepared foodstuffs
HS 2306Oil-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
Residues and waste from the food industries; prepared animal fodder
- Customs duty
- 15%
- 37 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this heading
8 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 |
|---|---|---|---|---|
| 2306 10 | Of cotton seeds | 15% | 0% or 5% | kg |
| 2306 20 | Of linseed | 15% | 0% or 5% | kg |
| 2306 30 | Of sunflower seeds | 15% | 0% or 5% | kg |
| 2306 41 00 | Of low erucic acid rape or colza seeds | 15% | 0% or 5% | kg |
| 2306 49 00 | Other | 15% | 0% or 5% | kg |
| 2306 50 | Of coconut or copra | 15% | 0% or 5% | kg |
| 2306 60 00 | Of palm nuts or kernels | 15% | 0% or 5% | kg |
| 2306 90 | Other | 15% | 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 37 tariff items: 15%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 37 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0% or 5%, depending on the goods.
- Until 21 September 2025 0% or 5%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 106 | De-oiled rice bran | Nil |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 107 | Cotton seed oil cake | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 159 | 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 other than cottonseed oil cake and de-oiled rice bran | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 5% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 5% | 10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
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. 12Named goods or on a condition | De-oiled rice bran oil cake | 15% |
| Notification 27/2011-Customs, S.No. 12Named goods or on a condition | De-oiled Rice bran oil cake | Nil |
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 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 | 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 37 tariff items
China: the same goods (2306)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 9 in force and 1 expired under 2306. 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 |
|---|---|---|---|---|---|---|
| 2306.10.00.00 | Cotton-seed oil-cake and other solid residues棉子油渣饼及固体残渣 | 0%China's provisional rate, lower than MFN | 5% | 0% | 9% | ABNPQ |
| 2306.20.00.00 | Linseed oil-cake and other solid residues亚麻子油渣饼及固体残渣 | 0%China's provisional rate, lower than MFN | 5% | 0% | 9% | ABNPQ |
| 2306.30.00.00 | Oil-cake and other solid residues of sunflower seeds葵花子油渣饼及固体残渣 | 0%China's provisional rate, lower than MFN | 5% | 0% | 9% | ABNPQ |
| 2306.41.00.00 | Low erucic acid rape or colza seeds oil-cake and other solid residues低芥子酸油菜子油渣饼及固体残渣 | 0%China's provisional rate, lower than MFN | 5% | 0% | 9% | ABNPQ |
| 2306.49.00.00 | Other oil-cake and other solid residues of rape or colza seeds其他油菜子油渣饼及固体残渣 | 0%China's provisional rate, lower than MFN | 5% | 0% | 9% | ABNPQ |
| 2306.50.00.00 | Oil-cake and other solid residues of coconut or copra椰子或干椰肉油渣饼及固体残渣 | 0%China's provisional rate, lower than MFN | 5% | 9% | 9% | ABNPQ |
| 2306.60.00.10 | Endangered palm fruit or endangered palm kernel oil-cake and other solid residues濒危棕榈果或濒危棕榈仁油渣饼及固体残渣 | 0%China's provisional rate, lower than MFN | 5% | 9% | 0% | ABEFNPQ |
| 2306.60.00.90 | Other oil-cake and other solid residues of palm nuts or kernels其他棕榈果或其他棕榈仁油渣饼及固体残渣 | 0%China's provisional rate, lower than MFN | 5% | 9% | 9% | ABNPQ |
| 2306.90.00.00 | Other oil-cake and other solid residues其他油渣饼及固体残渣 | 0%China's provisional rate, lower than MFN | 5% | 9% | 0% | ABNPQ |
- 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.
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
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.