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23
Tariff Chapter 23
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
What does heading 2301 of the customs tariff cover?
Heading 2301 covers flours and meals of meat or fish, unfit for human consumption, greaves. Products in this group are mainly used as animal feed or raw materials for feed production. They constitute a significant part of international feed trade. Import of these products into the EU is subject to duty rates from 0% to 12.8%. Compliance with EU feed safety standards under Regulation (EC) No 183/2005 is required. Products of animal origin (e.g. Heading 2301 is part of Chapter 23 (fats, processed food, beverages and tobacco) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 2301 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 2301 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.
Duty rates and import requirements for heading 2301
Import of these products into the EU is subject to duty rates from 0% to 12.8%. Compliance with EU feed safety standards under Regulation (EC) No 183/2005 is required. fish meal) are subject to additional veterinary controls. GMO feeds require EU approval. Feed must comply with EU feed safety standards (Regulation (EC) No 183/2005 and 767/2009). Fish meals and animal-origin products are subject to veterinary controls and BSE/TSE restrictions. GMO feeds require EU approval of the transformation event. Feed labelling must comply with Regulation (EC) No 767/2009 on the marketing and use of feed. When importing goods under heading 2301 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 2301 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 2301 are subject to food safety and commercial quality controls. Required documentation includes: health certificates, quality attestations, excise documents (for alcoholic beverages and tobacco). In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.
Classification of goods under heading 2301 - key considerations
Heading 2301 covers flours of meat/fish, unfit for consumption. Key classification factors are the degree of processing, composition and intended use of the product. CN subheadings divide goods in detail. Common mistake: mąki jadalne - 0309. The boundary with neighbouring headings (0309/2309) depends on the preservation or processing method. Section and chapter notes must be considered as they define the precise scope of each heading.
Frequently asked questions
What are the EU customs duty rates for importing meat and fish meal?
Import of flours and meals of meat or fish unfit for human consumption (heading 2301) into the EU is duty-free at 0%. This covers fish meal used as feed, meat and offal meal, and greaves. Despite zero customs duty, imports must comply with strict EU sanitary and veterinary requirements. Products from third countries must originate from approved establishments. Classification depends on the animal source material and the degree of processing applied. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
What documents are required to import meat and fish meal into the EU?
Importing heading 2301 products requires particularly rigorous veterinary documentation. A health certificate issued by the competent veterinary authority of the exporting country is mandatory. Registration in TRACES NT for monitoring animal product imports is required. Compliance with Regulation (EC) No 183/2005 on feed hygiene is necessary. The production facility in the third country must be EU-approved. Border Inspection Post (BIP) control is compulsory for all consignments. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
What practical considerations apply when importing meat and fish meal into the EU?
Animal-origin products undergo strict veterinary controls at EU border inspection posts (BIP). Meat meal imports are banned from countries with animal disease outbreaks such as BSE or avian influenza. Fish meal must meet standards for dioxin and heavy metal content. GMO products require EU authorisation. Transport must prevent cross-contamination with other goods. Feed-only use must be documented throughout the supply chain. Storage conditions must maintain product integrity and prevent degradation. This applies to goods classified under heading 2301 of the Combined Nomenclature. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves" 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 "Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves" with all costs included.
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