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Tariff item · Chapter 23 · Section IV, Prepared foodstuffs

HS 2306 49 00Oil-cake 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: other

Residues and waste from the food industries; prepared animal fodder

Customs duty
15%
Tariff rate
GST now
0% or 5%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate15%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)0% or 5%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Central African Republic, Eritrea, Ethiopia, Cambodia, Comoros, Laos, Lesotho, Madagascar, Myanmar, Malawi, Mozambique, Sudan, Somalia, Chad, Timor-Leste, Yemen, Zambia
India–Japan CEPA0%Japan
India–Sri Lanka FTA0%Sri Lanka
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–UAE CEPA4%United Arab Emirates
SAFTA5%Sri Lanka
India–Korea CEPA7.5%South Korea
India–Oman CEPA20/2026-Customs12%Oman

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

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

Clearance by other agencies

  • Food Safety And Standards Authority Of India (FSSAI): a clearance or certificate before the goods arrive, under 1. Food safety and Standards Act,2006 read with Licensing & Registration Regulation,2011,Food safety & Standards (Licensing and Registration of Food Business) Amendment Regulations,2011,Food safety and Standards Rule, 2011, Food Safety and Standards(Licensing and registration of Food Business) regulation, 2011, Food Safety and Standards(Food product standard and food additive)) regulation, 2011, Food Safety and Standards( Packaging and labelling) regulation, 2011, Food Safety and Standards(Laboratory and Sampling Analysis) regulation, 2011,Notification No-4/15015/30/2011 dated-24.06.2014.
  • Plant Quarantine Information System (PQIS): a no-objection at customs clearance, under The Plant Quarantine (Regulation of Import into India) Order, 2003, Ministry of Agriculture and Farmers Welfare Notification:8-97/91-PP.I dated 26th November 1993,.

Documents: FSSAI Import License (FSSAI).

"* Requirement of non-gm origin cum gm free certificate is applicable to consignment which are dispatched from exporting country on or after 01-03-2021. non gm origin cum gm free attestation on Phytosanitary/Health Certificate for each consignment is also accepted provided it contains all the information and declaration as mentioned in the format issue vide FSSAI order dated 21-08-2021. Refer FSSAI order issued vide file F. N. 1-1764/FSSAI/Imports/2018(part1) dated 03-12-2020 and subsequent clarifications* In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC, Out-of-Charge officer should ensure the upload of mandatory documents before clearance*Refer letter No.1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 regarding rectifiable labeling information for Imported food consignments and order No.1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 regarding Import of clove stem received from food safety and standards Authority of India and CBIC instruction No.10/2022-Customs dtd 28-06-2022 wherein para 2.(i). on the rectifiable labeling information for Imported food consignments (a) in addtition to the labeling deficiencies for which a special dispensation for rectification has been provided under reg6 of FSS (Import) Regulations, 2017 and under order dated 22-05-2018 and 14-01-2019, the labeling information as per the requirement of FSS (Labeling and Display) Regulations, 2020 as mentioned below may also be alowed to be rectified at the port:- . Per serve percentage (%) contribution to recommended dietary allowance calculated on the basis of 2000 kcal energy, 67 g total fat, 22g saturated fat,2g trans fat, 50g, added sugar, and 2000 mg of sodium (5g salt) requirement for average adult per day;. date of expiry along with best before date, subject to the condition that this information is provided by the manufacturer itself and the same shall be verified by the authorised officer. (b) this rectification shall be carried out at customs bound warehouses before visual inspection or re-inspection by the authorised officer or his representative by affixing a single non-detachable sticker or by any other non-detachable method next to the principal display panel without altering the original label information in any manner. (ii) on Import of clove stem:till such time standards for clove stem are notified, it may be considered for testing against safety parameters (Horizontal Standards) and volatile oil content on dry basis (Half the Value of Clove, I.E. Not Less Than 8.5 Percent By V/W) as per FSSR2.9.6(1) which is applicable for cloves whole*Ref CBIC instruction No 09/23-CUS DT 07-03-23 in modification to instructions no 10/22-CUS DT 28-06-22 alongwith FSSAI order DT 18-11-22 issued under F.No.Import/TFM/Apex/2022-FSSAI and FSSAI clarification order dtd 18-11-22 on rectifiable labelling for Imported food consignment*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

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

  • Now 0% or 5%, depending on the goods.
  • Until 21 September 2025 0% or 5%, depending on the goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 106De-oiled rice branNil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 107Cotton seed oil cakeNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 159Oil-cake 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 other than cottonseed oil cake and de-oiled rice bran5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 5%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% or 5%10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

It depends on the goods: the entries below name only some goods under this code, or rate them differently.

Export duty entries that meet this code
EntryGoodsExport duty
The Second Schedule to the Customs Tariff Act, S.No. 12Named goods or on a conditionDe-oiled rice bran oil cake15%
Notification 27/2011-Customs, S.No. 12Named goods or on a conditionDe-oiled Rice bran oil cakeNil

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
2306Oil-cake 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 23050.15%—

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free under DGFT 23/2024-25 of 16 Aug 2024.
  • Condition: Export of De-oiled Rice Bran is Prohibited.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2306 49, and China's below.

China: the same goods (2306 49)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2306 49. 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
2306.49.00.00Other oil-cake and other solid residues of rape or colza seeds其他油菜子油渣饼及固体残渣0%China's provisional rate, lower than MFN5%0%9%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

2306.49.00Other oil-cake and other solid residues of rape or colza seeds

2306.49.00.00Other oil-cake and other solid residues of rape or colza seeds其他油菜子油渣饼及固体残渣

Whether or not ground or in the form of pellets不论是否碾磨或制成团粒

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
9%
Updated by China
23 Aug 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
  • 2306490000999Other oil-cake and other solid residues of rape or colza seeds, whether or not ground or in the form of pellets其他油菜子油渣饼及固体残渣(不论是否碾磨或制成团粒)

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

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.