23080000
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
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
Subcodes (4)
Classification scope and application
CN code 230800 covers vegetable materials, vegetable waste and vegetable residues and by-products of a kind used in animal feeding, not elsewhere specified or included. This heading covers acorns, chestnuts intended for feed purposes, fruit waste, vegetable marc, beet leaves and other plant waste used in animal nutrition. This heading is residual in nature and covers plant-origin feed materials not classified in more specific headings of chapter 23 or chapters 7 to 14. Acorns are traditionally used in Iberian pig farming in Spain and Portugal, where they form a key dietary element in the montanera system. Chestnuts failing to meet quality standards for human consumption may be classified under this code as feed material.
Phytosanitary requirements and feed safety
Import of plant feed materials under CN code 230800 may be subject to phytosanitary requirements under Regulation (EU) 2016/2031, depending on the product type and country of origin. Acorns and chestnuts may be carriers of quarantine organisms, requiring verification by phytosanitary services. As feed materials, these products are subject to Regulation (EC) No 767/2009 regarding labelling and marketing and Directive 2002/32/EC regarding undesirable substances. Particular attention should be paid to the presence of mycotoxins and tannins, which in excessive quantities can be harmful to animals. The producer or importer of feed material must hold registration or approval under Regulation (EC) No 183/2005. An appropriate quality control system should include monitoring of undesirable substances in each batch of delivered material.
Documentation and commercial aspects
For customs clearance of feed materials under CN code 230800, a customs declaration is required along with the commercial invoice and transport documents. The product description should precisely indicate the type of plant material, for example cork oak acorns or chestnuts, and its feed purpose. Where a phytosanitary certificate is required, it must be obtained from the phytosanitary authorities of the exporting country before shipment. Plant waste from food processing classified under this code may include fruit pomace, beet pulp after sugar extraction and other residues not covered by more specific CN codes. It is advisable to check whether the feed material is listed in the EU Catalogue of Feed Materials maintained under Regulation (EC) No 767/2009, which facilitates correct product labelling.
Acorns and chestnuts for feed CN 2308 00
Acorns and horse chestnuts for feed under CN 2308 00 enter duty-free at 0%.
Frequently asked questions
Is fruit pomace classified under CN code 230800?
Yes, fruit pomace intended for feed purposes may be classified under CN code 230800, provided it is not covered by more specific headings in chapter 23. Apple and citrus pomace used in animal nutrition are typical examples of products falling within this heading. Compliance with feed safety standards and correct labelling is required.
What phytosanitary requirements apply to acorn imports into the EU?
Importing acorns into the EU may require a phytosanitary certificate depending on the country of origin, as oak fruits may be carriers of harmful organisms subject to EU phytosanitary regulations. Requirements are set by Regulation (EU) 2016/2031. Consultation with the relevant phytosanitary service before import is recommended to confirm current requirements.
Do materials under code 230800 require labelling as feed material?
Yes. Plant materials intended for feed purposes placed on the market must be labelled in accordance with Regulation (EC) No 767/2009, stating the feed material name, target animal species or category and the details of the responsible operator. The material should be identified in accordance with the EU Catalogue of Feed Materials.
Is there a duty on acorns for feed CN 2308 00?
No, acorns and chestnuts for feed CN 2308 00 enter the EU duty-free at 0%.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "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" and see the full import cost.Excise Duty CalculatorCheck if your goods are subject to excise duty and calculate the tax amount.Import Profitability CalculatorCheck the import profitability of "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" with all costs included.
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