RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Chapter 23 of the EU Customs Tariff covers residues and waste from the food industry as well as prepared animal feed. It classifies by-products of food processing used as feed materials: flours and meals of meat, offal, fish and crustaceans (unfit for human consumption), bran and other residues from cereal milling, beet-pulp and bagasse (from sugar beet and sugar cane), residues from starch production, residues from the extraction of oil from oilseeds (oil-cake, soya bean meal, rapeseed meal), brewing dregs and yeast, acorns and horse-chestnuts. Oil-cake and soya bean meal represent one of the most significant import items in this chapter - the EU imports over 30 million tonnes annually as feed material for livestock farming. The chapter also covers prepared pet food (for dogs and cats) as well as prepared industrial feeds for farm animals, including premixes, feed concentrates and complete feedingstuffs. The import of feed products is subject to feed safety legislation (Regulation 178/2002), GMO requirements (labelling and traceability), limits on mycotoxins, dioxins and pesticides, and controls on animal by-products. Soya bean meal imported from South and North America is subject to GMO monitoring.

Customs duty rates on feed and food industry waste are mostly low, reflecting the EU's demand for feed raw materials. Soya bean meal is duty-free (0%), as are sunflower and rapeseed oil-cake. Flours of meat and fish carry a rate of 0%. Cereal bran - from 0% to 70 EUR/tonne. Beet pulp - 0%. Prepared pet food is subject to rates from 0% to 1,024 EUR/tonne depending on composition - feeds containing meat, milk and cereals carry higher duties due to the agricultural component. Prepared feeds for farm animals - from 0% to 528 EUR/tonne. Plant-based feed materials generally carry zero or minimal duty rates.

Classification in Chapter 23 requires distinguishing between feed raw materials and prepared feeds. Flours of meat and fish unfit for human consumption belong to this chapter, whereas edible flours and meals fall under Chapter 03 or 11. Oil-cake and meal from oil extraction are classified here, but oilseeds before extraction belong to Chapter 12. Prepared pet food and feeds for farm animals have distinct headings (2309). The composition of the feed - in particular the content of meat, milk, starch and sugar - has a direct impact on the customs duty rate. Feed supplements and premixes may require detailed composition analysis for correct classification.