Product classification
HS code for Soybean oil cake: 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.
Classification of soybean oil cake under HS 2304.00
Soybean oil cake and other solid residues resulting from the extraction of soybean oil are classified under HS code 2304.00. This classification is part of Chapter 23, which includes residues and waste from the food industries and prepared animal fodder. The extraction process, whether by pressure or solvent, leaves behind a protein-rich solid material. This material is typically ground into meal or formed into pellets for use in animal feed. The Harmonized System specifies that heading 2304 covers these residues regardless of whether they are ground or in pellet form. The classification is determined by the fact that the product is a byproduct of oil extraction and is primarily used for animal nutrition. It must not have been further processed into highly refined protein isolates, as that would change the classification to Chapter 21.
- Covers
- Soybean meal (defatted)
- Soybean oil cake (expeller or solvent extracted)
- Soybean flakes (after oil extraction)
- Soybean pellets for animal feed
- De-hulled soybean meal
- Also under 2304.00
- Cargill Soybean Meal
- ADM Soybean Meal
- Bunge Soybean Meal
- Louis Dreyfus Soybean Meal
- COFCO Soybean Meal
Codes often confused with 2304.00
Common mistake. Soybean oil cake is often confused with HS code 1201.90, which covers whole or broken soybeans. The key difference is that 2304.00 applies only after the oil has been extracted. If the beans are simply crushed but still contain their original oil content, they remain in 1201. Another common misclassification is with HS code 2302, which covers bran, sharps, and other residues from the sifting or milling of cereals or leguminous plants. However, because soybean residues are specifically named in heading 2304, that heading takes precedence over the more general 2302.
Top exporters and importers of HS 230400 (the code used for soybean oil cake), 2025
In 2025, the largest exporter of HS 230400 (the code used for soybean oil cake) 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.
Figures cover everything classified under HS 230400, not only soybean oil cake.
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 soybean oil cake
Brazil splits HS 2304.00 into 2 NCM codes. Pick the one that matches your product:
- 2304.00.10Soya-bean meal and pellets
- 2304.00.90Other soya-bean oil-cake and solid residues
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
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 soybean oil cake
What is the HS code for Soybean oil cake?
The HS code for Soybean oil cake is 230400 (Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil).
How do I classify Soybean oil cake for customs?
Soybean oil cake is classified under HS code 230400 — 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 is a 6-digit subheading level code.
What is the HS code for soybean meal?
Soybean meal, which is a residue of oil extraction, is classified under HS code 2304.00.
Does this code include whole soybeans?
No, whole soybeans are classified under heading 1201. HS code 2304.00 only applies to the solid residue left after oil has been removed.
Which countries are the top exporters of soybean oil cake (HS 230400)?
In 2025, the top exporters of HS 230400 (the code used for soybean oil cake) 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 soybean oil cake (HS 230400)?
In 2025, the top importers of HS 230400 (the code used for soybean oil cake) 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.
Is the HS code for Soybean oil cake the same in all countries?
The base HS code 230400 for Soybean oil cake is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for soybean oil cake in Brazil?
Brazil splits HS 230400 into 2 NCM codes, so the right one for soybean oil cake depends on the product's details: 2304.00.10 (Soya-bean meal and pellets), 2304.00.90 (Other soya-bean oil-cake and solid residues).