Subheading · Chapter 23 · Section IV, Prepared foodstuffs
HS 2306 90Oil-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%
- 20 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
20 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 2306 90 11 | Of mowra seeds | 15% | 0% or 5% | kg |
| 2306 90 12 | Of mustard seeds | 15% | 0% or 5% | kg |
| 2306 90 13 | Of niger seeds | 15% | 0% or 5% | kg |
| 2306 90 14 | Of seasamum seeds | 15% | 0% or 5% | kg |
| 2306 90 15 | Of mango kernel | 15% | 0% or 5% | kg |
| 2306 90 16 | Of sal (de-oiled) | 15% | 0% or 5% | kg |
| 2306 90 17 | Of castor seeds | 15% | 0% or 5% | kg |
| 2306 90 18 | Of neem seeds | 15% | 0% or 5% | kg |
| 2306 90 19 | Of other seeds | 15% | 0% or 5% | kg |
| 2306 90 21 | Of mustard seeds | 15% | 0% or 5% | kg |
| 2306 90 22 | Of niger seeds | 15% | 0% or 5% | kg |
| 2306 90 23 | Of cardi seeds | 15% | 0% or 5% | kg |
| 2306 90 24 | Of seasamum seeds | 15% | 0% or 5% | kg |
| 2306 90 25 | Of mango kernel | 15% | 0% or 5% | kg |
| 2306 90 26 | Of sal (de-oiled) | 15% | 0% or 5% | kg |
| 2306 90 27 | Of castor seeds | 15% | 0% or 5% | kg |
| 2306 90 28 | Of neem seeds | 15% | 0% or 5% | kg |
| 2306 90 29 | Of other seeds | 15% | 0% or 5% | kg |
| 2306 90 30 | Residues babool seed extraction | 15% | 0% or 5% | kg |
| 2306 90 90 | Other | 15% | 0% or 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 20 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: 20 tariff items
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
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 106 | De-oiled rice bran | Nil |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 107 | Cotton seed oil cake | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 159 | Oil-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 bran | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 5% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% 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.
| Entry | Goods | Export duty |
|---|---|---|
| The Second Schedule to the Customs Tariff Act, S.No. 12Named goods or on a condition | De-oiled rice bran oil cake | 15% |
| Notification 27/2011-Customs, S.No. 12Named goods or on a condition | De-oiled Rice bran oil cake | Nil |
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 2306 | Oil-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 | 0.15% | — |
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
- Free: 20 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2306 90, and China's below.
China: the same goods (2306 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2306 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 2306.90.00.00 | Other oil-cake and other solid residues其他油渣饼及固体残渣 | 0%China's provisional rate, lower than MFN | 5% | 9% | 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
2306.90.00Oil-cake and other solid residues, n.e.s., resulting from the extraction of vegetable or microbial fats or oils
2306.90.00.00Other oil-cake and other solid residues其他油渣饼及固体残渣
Residues from the extraction of vegetable or microbial fats and oils, other than those of heading 23.04 or 23.05, whether or not ground or in the form of pellets税目2304或2305以外的提炼植物或微生物油脂所得的,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
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 10 Oct 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
- 2306900000101Other oil-cake and other solid residues (from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05, whether or not ground or in the form of pellets) (sesame oil-cake and meal for animal feed)其他油渣饼及固体残渣(税目2304或2305以外的提炼植物或微生物油脂所得的,不论是否碾磨或制成团粒)(饲用芝麻饼、粕)
- 2306900000102Other oil-cake and other solid residues (obtained from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05, whether or not ground or in the form of pellets) (other processed vegetable protein for animal feed)其他油渣饼及固体残渣(税目2304或2305以外的提炼植物或微生物油脂所得的,不论是否碾磨或制成团粒)(其他饲用加工植物蛋白)
- 2306900000103Other oil-cake and other solid residues (obtained from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05, whether or not ground or in the form of pellets) (safflower meal for feed)其他油渣饼及固体残渣(税目2304或2305以外的提炼植物或微生物油脂所得的,不论是否碾磨或制成团粒)(饲用红花籽粕)
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
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
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.