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HS 2304Agriculture

HS Code for Soybean Meal (HS 2304.00)

Soybean meal is the residue after oil extraction; ~80% of global soy production ends as meal for animal feed. HiPro (>=48% protein, dehulled) commands a USD 15-25/MT premium over LoPro (44%). EUDR covers meal - buyers demand DDS at receipt.

Reviewed against WCO HS · WTO IDB · National customs schedules5 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
2304.00Oil-cake and other solid residues from soybean oil extraction
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
0%
EUDR DDS required.
China
5%
Plus 9% VAT.
United States
0.6 c/kg
Vietnam
2%
Plus 5% VAT.

Worked landed-cost example

30,000 MT HiPro soybean meal, FOB Nueva Palmira USD 380/MT, CFR Amsterdam

FOBUSD 11,400,000
FreightUSD 950,000
CFRUSD 12,350,000
EU dutyUSD 0
EUDR platform costUSD 45,000
Landed ≈ USD 12.4m at Amsterdam.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · EUDR Annex I - HS 2304 covered.
  • · EU Feed Hygiene Regulation 183/2005.
  • · GAFTA 119 contract form.
  • · Non-GMO segregation certificate if for EU non-GM feed market (Danube Soya, ProTerra).
Top exporting countries
  • · Argentina
  • · Brazil
  • · United States
  • · Paraguay
  • · India

Frequently asked questions

Protein premium calculation?

Contracts price the base 46-48% protein and apply +/- USD/MT per protein point outside range, tested by ISO 5983 Kjeldahl or Dumas. Fibre and fat also penalised in FOSFA specs.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for agriculture.

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into United States →
No federal VAT / GST · 0% federal
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Vietnam →
VAT · 10% standard, 5% reduced, 0% export
Import into Brazil →
ICMS (state) + PIS/COFINS (federal) · ICMS 17-19% (varies by state); PIS 2.1%; COFINS 9.65%

Agriculture landed-cost pages: every destination market

Jump straight to the agriculture import guide for any of the destination markets we cover.

Related commodity guides

HS 1201Agriculture
HS Code for Soybeans (HS 1201) - EUDR Guide →
HS 0901.11Agriculture
HS Code for Robusta Coffee (HS 0901.11) →
HS 1805Agriculture
HS Code for Cocoa Powder (HS 1805.00) →
HS 1803Agriculture
HS Code for Cocoa Mass / Liquor (HS 1803) →

Related tools

HS Code Lookup →
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Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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