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Subheading · Chapter 23 · Section IV, Prepared foodstuffs

HS 2305 00Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil

Residues and waste from the food industries; prepared animal fodder

Customs duty
15%
3 tariff items
GST now
5%
Import policy
Free
Export policy
Restricted
Unit
kg
Duty in China
0%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
2305 00 10Oil-cake and oil-cake meal of ground-nut, expeller variety15%5%kg
2305 00 20Oil-cake and oil-cake meal of ground-nut, solvent extracted variety (defatted)15%5%kg
2305 00 90Other15%5%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 tariff items: 15%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 3 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 5%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 158Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%1/2017-Central Tax (Rate)
From 22 Sep 20255%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil under notification 27/2011-Customs, S.No. 10 (CBIC Customs Tariff as on 30.06.2025, Second Schedule (27/2011-Customs as amended up to 24/2024-Customs)). The tariff rate is Rs. 125 per tonne.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
2305Oil-cake and other solied residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil0.15%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Restricted: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2305 00, and China's below.

China: the same goods (2305 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2305 00. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
2305.00.00.00Oil-cake & other solid residues, from the extraction of ground-nut oil提炼花生油所得的油渣饼及其他固体残渣0%China's provisional rate, lower than MFN5%0%0%ABNPQ
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

2305.00.00Oil-cake & other solid residues, from the extraction of ground-nut oil

2305.00.00.00Oil-cake & other solid residues, from the extraction of ground-nut oil提炼花生油所得的油渣饼及其他固体残渣
Unit
kg
MFN import duty
5%
Provisional import duty
0%
General import duty
30%
Import VAT
0%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • NExport commodity inspection出口商品检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Raw materials原料
  • 3.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
2.7%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2305000000999Oil-cake & other solid residues, from the extraction of ground-nut oil提炼花生油所得的油渣饼及其他固体残渣

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous2304 00Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oilOne level up2305Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oilNext2306 10Of cotton seeds

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.