HS 230330 Brewing or distilling dregs and waste

Quick Answer: HS code 230330 covers the by-products generated during brewing and distilling processes, specifically dregs and waste. This includes spent grains, yeast sludge, and other residues from the production of beer, spirits, and similar alcoholic beverages. These materials are often used as animal feed or for other industrial applications. For importers and exporters, understanding the duty rates is crucial. In the UK, the duty rate is 0.00%, as per the UK Trade Tariff. The United States applies a duty rate of $4.91 per tonne or Free, depending on specific trade agreements, as detailed by the USITC. The EU TARIC system also lists a single tariff line, though specific sample rates are not provided here. Key trade considerations include potential phytosanitary requirements for animal feed applications and ensuring proper documentation for origin and classification.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2303300000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2303300000 — — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2303300000 Free — ["t"]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 230330 cover?

This subheading covers dregs and waste derived from the brewing or distilling industries. Specifically, it encompasses residues such as spent grains (brewer's grains), distiller's grains, and other by-products generated during the production of beer, spirits, and other alcoholic beverages. These materials are typically rich in protein and fiber, making them suitable for use as animal feed or in other industrial applications. The WCO Harmonized System Explanatory Notes for Heading 2303 confirm this scope, and official tariff schedules like the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC system align with this definition, focusing on the origin and nature of the waste product from these specific industries.

What falls outside HS 230330?

The following products are excluded from HS 230330. Residues from industries other than brewing or distilling, even if similar in composition or use, are not classified here. For instance, pomace or marc from fruit juice production (e.g., grape marc from winemaking) falls under HS 2308, as it originates from fruit processing, not brewing or distilling. Similarly, oil-cake and other solid residues from the extraction of vegetable fats or oils are classified under HS 2306. Products that have undergone significant further processing beyond simple drying or pelletizing, transforming them into distinct articles, would also be excluded, as they would no longer be considered "dregs and waste" in their primary form.

What are common classification mistakes for HS 230330?

A common error is misclassifying similar-looking or similarly-used agricultural residues from non-brewing or non-distilling processes under HS 230330. Importers sometimes incorrectly classify fruit pomace or other vegetable waste under this subheading due to their end-use as animal feed, overlooking the crucial origin criterion. This mistake often stems from a failure to apply General Interpretative Rule (GRI) 1, which dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The specific industrial origin (brewing or distilling) is paramount for correct classification under 230330, and neglecting this detail leads to erroneous declarations and potential penalties.

How should importers classify products under HS 230330?

The correct procedure for classifying products under HS 230330 involves a meticulous review of the product's origin and nature. Importers and customs brokers must first confirm that the product is unequivocally a dreg or waste product directly and solely derived from the brewing or distilling industry. This requires obtaining detailed product specifications, manufacturing process descriptions, and potentially laboratory analyses to verify the material's composition and source. Consulting the WCO Explanatory Notes for Heading 2303 is essential, along with cross-referencing official national tariff schedules like the HTSUS or EU TARIC. If any doubt exists regarding the origin or if the product has undergone substantial transformation, a binding ruling from the relevant customs authority should be sought to ensure compliance and avoid misclassification.

Which HS Codes Are Related?

HS 230320 HS 230310 HS 230700 HS 230800 HS 230230 HS 810330

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the standard Most Favored Nation (MFN) import duty rate for HS code 230330 'Brewing or distilling dregs and waste' in major markets?

The MFN import duty rates for HS code 230330 vary by importing country. For example, the United States generally applies a 'Free' rate (0.00%) for products classified under 2303.30.00 under the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database shows a common customs tariff duty of 'Free' (0.00%) for this heading. In some jurisdictions, a specific duty rate may apply, such as a rate per tonne. Importers should always consult the specific tariff schedule of the importing country (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) for the most current and accurate MFN duty rates applicable to their specific origin and destination.

What are the key classification criteria for 'Brewing or distilling dregs and waste' under HS 230330, and how is it distinguished from other animal feed preparations?

HS code 230330 specifically covers 'Brewing or distilling dregs and waste,' which are residues resulting from the brewing of beer or the distillation of spirits. This typically includes spent grains, spent hops, yeast sludge, and other by-products that are often used as animal feed. The classification hinges on the product being a direct, unprocessed or minimally processed waste product from these specific industries. It is distinguished from other animal feed preparations (e.g., those under HS 2309) by its direct origin and nature as a primary residue, rather than a compounded, mixed, or further prepared feedstuff. The World Customs Organization (WCO) Explanatory Notes to Chapter 23 provide further guidance, emphasizing that these are residues 'of a kind used in animal feeding.' Importers must ensure their product description and composition align precisely with this definition to avoid misclassification.

Are there any common preferential duty programs or free trade agreements (FTAs) that offer reduced or zero duties for HS 230330?

Given that many major markets already apply a 'Free' (0.00%) MFN duty rate to HS 230330, the direct impact of preferential duty programs or FTAs on the duty rate itself may be limited in those specific cases. However, for countries where an MFN duty rate does apply (e.g., a specific duty per tonne), preferential agreements can be highly beneficial. For example, products originating from countries party to agreements like NAFTA/USMCA, EU Free Trade Agreements (e.g., with Canada, Japan), or various Generalized System of Preferences (GSP) schemes might qualify for reduced or zero duties, provided all rules of origin requirements are met. Importers should review the specific FTA or preferential program applicable to their goods' origin and destination and ensure they possess the necessary certificates of origin (e.g., EUR.1, Certificate of Origin) to claim preferential treatment.

What specific documentation is typically required by customs authorities for importing goods classified under HS 230330?

For goods classified under HS 230330, standard import documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Due to the nature of these products as potential animal feed, additional documentation related to health, safety, and phytosanitary controls is often required. This may include: 1. Phytosanitary Certificates: Issued by the exporting country's plant health authority, confirming the goods are free from pests and diseases. 2. Veterinary Certificates/Health Certificates: Depending on the specific dregs and waste, these may be required to certify the product's suitability for animal consumption and compliance with importing country's animal health regulations. 3. Certificates of Analysis: Detailing the composition and safety parameters (e.g., absence of contaminants). 4. Manufacturer's Declaration: Confirming the origin and nature of the waste product. Importers should verify specific requirements with the relevant food and feed safety authorities (e.g., FDA in the US, EFSA in the EU) and customs authorities in the importing country well in advance of shipment.

Are there any specific import restrictions or quotas that commonly apply to 'Brewing or distilling dregs and waste' under HS 230330?

While HS 230330 typically does not face widespread quantitative import restrictions or quotas in major markets, importers must be aware of potential non-tariff barriers, particularly those related to animal feed safety and environmental regulations. Restrictions often stem from: 1. Sanitary and Phytosanitary (SPS) Measures: Strict controls on contaminants, pathogens, and residues to protect animal and human health. Certain countries may ban imports from regions experiencing specific animal diseases. 2. Feed Additive Regulations: If the dregs and waste contain any additives, these must comply with the importing country's feed additive regulations. 3. Environmental Regulations: Disposal or use of certain waste products might be subject to environmental impact assessments or specific handling requirements. 4. Labeling Requirements: Specific labeling indicating suitability for animal feed, ingredients, and origin may be mandatory. Importers should consult the importing country's agricultural, food safety, and environmental agencies for any specific prohibitions, restrictions, or special permits required for these products.