HS Code 2303.30 : Brewing or distilling dregs and waste
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for brewing or distilling dregs and waste is 2303.30. Under the 2026 Ghana (GRA Customs), the representative MFN general duty rate is 10% [Ghana Revenue Authority (Customs)].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 23
Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
Heading 2303
Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
Subheading .30
.30
Brewing or distilling dregs and waste
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
Ghana (Ghana Revenue Authority (Customs) Tariff 2026)
2303.30
MODULE 5: GHANA IMPORT DUTY & 15% VAT BREAKDOWN
Import VAT / Tax Rate
15% VAT
Local Tax Rate
Notice: Ghana customs entry, tariff classification, MFN duty rates, and 15% VAT are governed by Ghana Revenue Authority (Customs). Always verify declarable lines with Ghana Revenue Authority (Customs) prior to import.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2303.30
Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 2303.30.
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 Brewing or distilling dregs and waste
MODULE 11: GRA Customs Advance Ruling System
Legally binding advance tariff rulings issued by Ghana Revenue Authority (Customs) for HS 2303.30.
Query official Customs portal:
Search Official Customs Portal for 2303.30 →Ghana Declarable Tariff Schedule (2303.30)
National line-level (8/10-digit) detail for Ghana (GRA Customs): coverage in progress.
Universal 6-digit WCO backbone applied rate: 10%. Confirm the full national commodity code at the official source (Ghana Revenue Authority (Customs)).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2303.10 | Subheading under Heading 2303 | Compare Subheading 2303.10 → |
| 2303.20 | Subheading under Heading 2303 | Compare Subheading 2303.20 → |
Official Primary Sources & Authority References
USITC HTS Chapter 23 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Brewing or distilling dregs and waste.
CBP CROSS Ruling Database (2303.30) ↗
Binding customs classification precedents for Heading 2303.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Brewing or distilling dregs and waste?
Under WCO Harmonized System 2022 and United States (USITC HTS), Brewing or distilling dregs and waste is classified under HS 2303.30 (Heading 2303, Chapter 23). The representative GH MFN general duty rate is 10%.
How is HS 2303.30 distinguished within Heading 2303 (Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets)?
Heading 2303 covers Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets. Subheading 2303.30 specifically isolates Brewing or distilling dregs and waste. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2303.
What are the primary candidate subheadings related to HS 2303.30?
Related subheadings under Heading 2303 include 2303.10, 2303.20. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Brewing or distilling dregs and waste?
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 2303.30 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 Brewing or distilling dregs and waste?
Commercial shipments of Brewing or distilling dregs and waste 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 2303.30?
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 2303.30?
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 2303.30 in Ghana?
Commercial imports of Brewing or distilling dregs and waste under HS 2303.30 into Ghana are subject to 15% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Ghana?
The customs de minimis threshold for import shipments into Ghana is GHS threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Ghana?
Customs declarations, import duty assessments, and GRA Customs Advance Ruling System for HS 2303.30 are administered by Ghana Revenue Authority (Customs).
💬
Ask Jack — Customs Lookup