Oilcake 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

Heading 2306 covers oil-cake from other vegetable oil extraction. 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 2306 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 2306 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 2306 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.

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 2306 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 2306 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 2306 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.

Heading 2306 covers oilcake from other seeds. Key classification factors are the degree of processing, composition and intended use of the product. CN subheadings divide goods in detail. Common mistake: makuchy sojowe - 2304. The boundary with neighbouring headings (2304/2305) depends on the preservation or processing method. Section and chapter notes must be considered as they define the precise scope of each heading.