HS Code 2304.00 : Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil is 2304.00. Under the 2026 Colombia (DIAN), the representative MFN general duty rate is coverage in progress [DIAN Colombia].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 23
Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil
Heading 2304
Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil
Subheading .00
.00
Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Colombia (DIAN Comercio Exterior)
2304.00
MODULE 5: COLOMBIA IMPORT DUTY & IVA BREAKDOWN
Notice: Colombian customs clearance, tariff items, MFN arancel rates, and 19% IVA are governed by Dirección de Impuestos y Aduanas Nacionales (DIAN). Always verify declarable lines with DIAN prior to import.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2304.00
Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 2304.00.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil
MODULE 11: DIAN Advance Classification Ruling
Legally binding classification rulings issued by DIAN for HS 2304.00.
Query official DIAN portal:
Search DIAN Portal for 2304.00 →DIAN Colombia Customs Lines (2304.00)
National line-level (8/10-digit) detail for Colombia (DIAN): coverage in progress.
Universal 6-digit WCO backbone applied rate: coverage in progress. Confirm the full national commodity code at the official source (DIAN Colombia).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|
Official Primary Sources & Authority References
DIAN Colombia Customs Portal ↗
Official Colombia DIAN tariff schedule, 19% IVA, and CAN/US-Colombia rules.
DIAN Advance Classification Ruling System ↗
DIAN official binding advance classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil?
Under WCO Harmonized System 2022 and United States (USITC HTS), Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil is classified under HS 2304.00 (Heading 2304, Chapter 23). The representative CO MFN general duty rate is coverage in progress.
How is HS 2304.00 distinguished within Heading 2304 (Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil)?
Heading 2304 covers Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil. Subheading 2304.00 specifically isolates Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2304.
What are the primary candidate subheadings related to HS 2304.00?
Related subheadings under Heading 2304 include . Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 2304.00 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil?
Commercial shipments of Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 2304.00?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What FDA Prior Notice requirements apply to commercial imports under HS 2304.00?
Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.
What import VAT or sales tax applies to HS 2304.00 in Colombia?
Commercial imports of Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil under HS 2304.00 into Colombia are subject to 19% IVA, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Colombia?
The customs de minimis threshold for import shipments into Colombia is USD $200. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Colombia?
Customs declarations, import duty assessments, and DIAN Advance Classification Ruling System for HS 2304.00 are administered by Dirección de Impuestos y Aduanas Nacionales (DIAN).
💬
Ask Jack — Customs Lookup