HS code · 6-digit subheading
HS Code 2304.00 – Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
HS code 2304.00 is the 6-digit subheading for oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil. It is used for soybean meal, soybean pellets, soya cake, defatted soy flour and toasted soybean meal.
What HS 2304.00 covers
This code covers the solid material remaining after extracting oil from soybeans, commonly known as soybean meal. It is one of the most critical protein sources in animal feed globally, indispensable for poultry, swine, and aquaculture industries. The trade in soybean meal is immense, driven by the escalating global demand for meat and dairy products. Major players include large agricultural commodity traders and feed producers. The EUDR (EU Deforestation Regulation) flag indicates increasing scrutiny on the sustainability and origin of these products, requiring due diligence from importers regarding deforestation and human rights risks in the supply chain. This impacts sourcing strategies significantly.
- Covers
- Soybean meal
- Soybean pellets
- Soya cake
- Defatted soy flour
- Toasted soybean meal
- Soy protein concentrate (basic form)
- Soybean oil extraction residue
- Solvent extracted soybean meal
- Examples
- Cargill Soybean Meal
- ADM Soybean Meal
- Bunge Soybean Meal
- Louis Dreyfus Soybean Meal
- COFCO Soybean Meal
Codes often confused with 2304.00
Common mistake. Could be confused with 1201 (soybeans, whether or not broken) if not clearly a residue, or 2309 (preparations of a kind used in animal feeding) if further processed into a compound feed.
Top exporters and importers of HS code 230400, 2025
In 2025, the largest exporter of HS code 230400 in UN Comtrade data was Brazil, with 31% of world exports; the largest importer in UN Comtrade data was Indonesia, with 7.6% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Brazil $7.9B 31% of world exports
- 2 Argentina $5.3B 21% of world exports
- 3 United States $4.9B 19% of world exports
World total: $25.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Indonesia $2.2B 7.6% of world imports
- 2 Vietnam* ~$1.7B 5.8% of world imports · partner records ↗
- 3 Poland $1.4B 4.6% of world imports
World total: $29.6B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for 2304.00 2
Brazil splits HS 2304.00 into 2 NCM codes, Mercosur's 8-digit tariff lines.
- 2304.00.10 Soya-bean meal and pelletsFarinhas e pellets
- 2304.00.90 Other soya-bean oil-cake and solid residuesOutros
All Brazil NCM codes in heading 23.04 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
Questions about HS 2304.00
What is HS code 230400?
HS code 230400 is a 6-digit subheading in the Harmonized System that covers: Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil. This code covers the solid material remaining after extracting oil from soybeans, commonly known as soybean meal. It is one of the most critical protein sources in animal feed globally, indispensable for poultry, swine, and aquaculture industries. The trade in soybean meal is immense, driven by the escalating global demand for meat and dairy products. Major players include large agricultural commodity traders and feed producers. The EUDR (EU Deforestation Regulation) flag indicates increasing scrutiny on the sustainability and origin of these products, requiring due diligence from importers regarding deforestation and human rights risks in the supply chain. This impacts sourcing strategies significantly.
What products fall under HS code 230400?
Soybean meal, Soybean pellets, Soya cake, Defatted soy flour, Toasted soybean meal, Soy protein concentrate (basic form), Soybean oil extraction residue, Solvent extracted soybean meal
What are common misclassifications for HS code 230400?
Could be confused with 1201 (soybeans, whether or not broken) if not clearly a residue, or 2309 (preparations of a kind used in animal feeding) if further processed into a compound feed.
Which countries are the top exporters of goods under HS code 230400?
In 2025, the top exporters of HS code 230400 in UN Comtrade data were Brazil ($7.9B, 31% of world exports), Argentina ($5.3B) and the United States ($4.9B). World exports came to about $25.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 230400?
In 2025, the top importers of HS code 230400 in UN Comtrade data were Indonesia ($2.2B, 7.6% of world imports), Vietnam (about $1.7B) and Poland ($1.4B). World imports came to about $29.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 230400 structured?
HS code 230400 is a 6-digit subheading under the Harmonized System. The first 2 digits (23) identify the chapter, digits 3-4 (04) identify the heading, and digits 5-6 (00) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 230400?
Brazil splits HS code 230400 into 2 NCM codes: 2304.00.10 (Soya-bean meal and pellets), 2304.00.90 (Other soya-bean oil-cake and solid residues). The first 6 digits of each match the HS code.