HS heading: 2301

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

CN hierarchy: 23

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 23 — Chapter 23 - residues and waste from the food industries; prepared animal fodder

EU Cellar CN2026 · Updated 2026-05-13 14:50

2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

Why this?
  • CHAPTER_NOTE_23_1 Chapter note

    1Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_23_2 Chapter note

    1Subheadings 23031011 and 23031019 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.Their starch content shall not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex III, part K, to Commission Regulation (EC) No 152/2009, and their fat content shall not exceed 4,5 % by weight on the dry product, determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_23_3 Chapter note

    Subheading 23069005 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:(

    • a) products of an oil content of less than 3 %:starch content: less than 45 %,protein content (nitrogen content × 6,25): not less than 11,5 %;(
    • b) products of an oil content of not less than 3 % and not more than 8 %:starch content: less than 45 %,protein content (nitrogen content × 6,25): not less than 13 %.Moreover, such residues shall not contain ingredients which are not obtained from maize grains.For the determination of the starch and protein content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts K and C, are to be applied.For the determination of the oil and moisture content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts G and A, respectively, are to be applied.Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.
    EUR-Lex 02025R1926-20260101

EUDR status

CN not in Annex I

Out of scope of EUDR
This CN code is not in any of the seven EUDR commodity scopes (Annex I of Regulation (EU) 2023/1115). No Due Diligence Statement is required.

Duties and restrictions

Tullverket 2026-05-01

Third-country duty
Duty rate unknown — verify in Tulltaxan

The duty rate could not be determined automatically. Look up in Tulltaxan ↗

Tariff preferences
Tullverket
No preferences registered
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
  • All third countries 1008 —
    Export control - Waste
    FN CD576FN CD577FN CD572FN CD574FN CD573
  • All third countries 1008 —
    Export control - Waste
    FN CD573FN CD572FN CD574FN CD577FN CD576
  • Erga omnes – all origins 1011 —
    Import control of organic products
    FN CD808
VAT
Skatteverket
25 % live animals, plants, seed, feed etc. — not food
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 19 measures in force.

What do I do now?

No EUDR obligations

No EUDR obligations — here is how to declare

You may still want a Binding Tariff Information (BTI) for the customs declaration.

  1. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 2301 and the duty rate above.

    Importing goods (Tullverket) ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources