HS 2304.00Feed
HS Code for HiPro Soybean Meal (HS 2304)
HiPro (>=48% protein, dehulled, low fibre) is the Argentine benchmark meal. India produces LoPro (44%, non-dehulled). Protein premium is USD 15-40/MT. EUDR applies to both. Argentine export tax on meal (~31%) is a significant cost element for exporters.
Reviewed against WCO HS · WTO IDB · National customs schedules4 authoritative sourcesLast reviewed July 2026
Sample 6-digit codes
| Code | Description |
|---|---|
| 2304.00 | Oil-cake and other solid residues, resulting from the extraction of soybean oil |
Need to check a specific code? Use the free HS code lookup tool.
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% EUDR DDS required. |
| Vietnam | 2% |
| Indonesia | 5% |
| Egypt | 0% |
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Worked landed-cost example
45,000 MT HiPro 48% meal, FOB Rosario USD 385/MT, CFR Rotterdam
FOBUSD 17,325,000
FreightUSD 1,700,000
CFRUSD 19,025,000
EU dutyUSD 0
Landed ≈ USD 19.03m; ~USD 423/MT CFR into Dutch feed compounder.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
- · EUDR - full geolocation and DDS to origin bean farm.
- · EU Feed Hygiene Reg 183/2005.
- · GAFTA 119 CFR contract.
- · Non-GM meal (Danube Soya / ProTerra) commands USD 30-80/MT premium.
- · Salmonella-free certificate often specified in EU import contracts.
Top exporting countries
- · Argentina
- · Brazil
- · United States
Frequently asked questions
Argentine export tax pass-through?
Argentina applies 31% retencion on soybean products (33% on beans). FOB price already reflects the export tax borne by the exporter. Political proposals to lower the tax swing FOB by USD 20-40/MT - watch policy news out of Buenos Aires.
Destination market toolkits
Country-specific duty, VAT/GST and Incoterms practice for the top destinations for feed.
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%
Import into Indonesia →
PPN (VAT) + PPh 22 (income tax prepayment) · PPN 11% (12% planned); PPh 22 2.5% (with API) or 7.5% (no API)
Import into Egypt →
VAT · 14% standard / 5% on select machinery
Feed landed-cost pages: every destination market
Jump straight to the feed import guide for any of the destination markets we cover.
Related commodity guides
Related tools
Sources & citations
- EU Deforestation Regulation 2023/1115European Commission
- GAFTA Contract TermsGrain and Feed Trade Association
- WCO Harmonized System NomenclatureWorld Customs Organization
- WTO Integrated Database (tariff data)World Trade Organization
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