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Tariff item · Chapter 23 · Section IV, Prepared foodstuffs

HS 2308 00 00Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included

Residues and waste from the food industries; prepared animal fodder

Customs duty
15%
Tariff rate
GST now
0%
Import policy
Free
With a condition
Export policy
Restricted
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%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
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–Malaysia CECA0%Malaysia
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
APTA10.5%Bangladesh, China, South Korea, Sri Lanka
India–EFTA TEPA51/2025-Customs12%Switzerland, Iceland, Liechtenstein, Norway
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

  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
  • Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before the goods arrive, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.

"*As per ITC HS policy,Import of acorns & horse-chestnut is Restricted*Import of wastes is subject to compliance of para 8(b) of gen. notes regd Import policy of ITC (HS) and is subject to rules 12 & 13 of the hazardous waste (Management & Transboundry movement) rules, 2016*"

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

Import policy (DGFT ITC(HS))

  • Free.
  • Condition: Import of acorns and horse chestnut is however, restricted for imports.
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%.
  • Until 21 September 2025 0%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 105Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de -oiled cake other than rice branNil

History

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

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
2308Vegetable materials and vegetable waste, vegetable residues and by products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included0.15%—

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

  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*AS PER S.NO 95 OF SCHEDULE 2 OF ITC (HS) EXPORT POLICY, 2018, THE EXPORT OF FODDER, INCLUDING WHEAT, RICE STRAW WILL CONTINUE TO BE IN RESTRICTED CATEGORY.HOWEVER, AGRI RESIDUE BASED BIOMASS AND BRIQUETTES/PELLETS UNDER ITC-HS HEADING 1213 WILL BE UNDER FREE CATEGORY.REFER S.O.679(E) AND DGFT NOTF NO.58/2015-20 BOTH DTD 14-02-2023*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)

  • Restricted under DGFT 58/2015-20 of 14 Feb 2023.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2308 00, and China's below.

China: the same goods (2308 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2308 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
2308.00.00.00Other vegetable products for animal feeding动物饲料用的其他植物产品0%China's provisional rate, lower than MFN5%9%0%ABPQ
  • 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

2308.00.00Vegetable materials, waste, residues and by-products, not elsewhere specified or included, of a kind used in animal feeding, whether or not in the form of pellets

2308.00.00.00Other vegetable products for animal feeding动物饲料用的其他植物产品

Including waste, residues and by-products包括废料、残渣及副产品

Unit
kg
MFN import duty
5%
Provisional import duty
0%
General import duty
35%
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
  • 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.Use (for feeding, etc.)用途(饲料用等)
  • 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
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 2308000000101Other vegetable products (including waste, residues and by-products) of a kind used in animal feeding (alfalfa hay for animal feed)动物饲料用的其他植物产品(包括废料、残渣及副产品)(饲用苜蓿草)
  • 2308000000102Other vegetable products (including waste, residues and by-products) of a kind used in animal feeding (oat hay for animal feed)动物饲料用的其他植物产品(包括废料、残渣及副产品)(饲用燕麦草)
  • 2308000000103Other vegetable products for animal feeding (including waste, residue and by-products) (other forage)动物饲料用的其他植物产品(包括废料、残渣及副产品)(其他饲草)
  • 2308000000104Other vegetable products (including waste, residues and by-products) for animal feed (other starches for feed)动物饲料用的其他植物产品(包括废料、残渣及副产品)(饲用其他淀粉)
  • 2308000000105Other vegetable products for animal feeding (including waste, residue and by-products) (silage for feed)动物饲料用的其他植物产品(包括废料、残渣及副产品)(饲用青贮)
  • 2308000000106Other vegetable products for animal feed (including waste, residues and by-products) (feed pellets and flours of vegetable origin)动物饲料用的其他植物产品(包括废料、残渣及副产品)(饲用植物颗粒和植物粉)
  • 2308000000107Other vegetable products (including waste, residues and by-products) of a kind used in animal feeding (other unspecified vegetable feed)动物饲料用的其他植物产品(包括废料、残渣及副产品)(其他未列明植物饲料)
  • 2308000000108Other vegetable products for animal feeding (including waste, residue and by-products) (chilli meal)动物饲料用的其他植物产品(包括废料、残渣及副产品)(辣椒粕)
  • 2308000000109Other vegetable products for animal feeding (including waste, residue and by-products) (olive meal)动物饲料用的其他植物产品(包括废料、残渣及副产品)(橄榄粕)
  • 2308000000110Other vegetable products for animal feeding (including waste, residue and by-products) (durian meal)动物饲料用的其他植物产品(包括废料、残渣及副产品)(榴莲粕)
  • 2308000000111Other vegetable products for animal feeding (including waste, residue and by-products) (almond meal)动物饲料用的其他植物产品(包括废料、残渣及副产品)(扁桃仁粕)
  • 2308000000112Other vegetable products for animal feeding (including waste, residues and by-products) (cottonseed hulls for growing media)动物饲料用的其他植物产品(包括废料、残渣及副产品)(栽培介质用棉籽壳)
  • 2308000000113Other vegetable products (including waste, residues and by-products) of a kind used in animal feeding (orange fiber pellets)动物饲料用的其他植物产品(包括废料、残渣及副产品)(橙纤维颗粒)
  • 2308000000115Other vegetable products (including waste, residues and by-products) for animal feed (almond shell pellets for feed)动物饲料用的其他植物产品(包括废料、残渣及副产品)(饲用扁桃壳颗粒)
  • 2308000000116Other vegetable products (including waste, residues and by-products) for animal feed (non-feed corn cobs)动物饲料用的其他植物产品(包括废料、残渣及副产品)(非饲用玉米芯)

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

Previous2307 00 00Wine lees; argolOne level up2308Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or includedNext2309 10 00Dog or cat food, put up for retail sale

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.