Chapter 23 covers residues and waste from the food industries; prepared animal fodder. Specifically includes residues from the extraction of oil from oil seeds or oleaginous fruits (such as soybean meal, peanut meal), residues from the milling industry (such as bran, rice bran), residues from starch manufacture, beet pulp, brewing and distilling residues, and prepared animal fodder. This chapter does not include untreated primary agricultural products, nor does it include food products directly edible. Heading 2302 covers residues from the milling industry, including bran, rice bran, and other by-products from cereal processing, but not in the form of pellets or granules. Specifically includes: 2302.10 maize bran; 2302.20 rice bran; 2302.30 wheat bran; 2302.40 bran of other cereals; 2302.50 residues from the milling industry (other than bran). Products of this heading are mainly used for animal feed, and can also be used for extracting phytic acid, dietary fiber, etc. The first 2 digits "23" represent Chapter 23: Residues and waste from the food industries; prepared animal fodder. The 3rd-4th digits "02" represent heading 2302: Residues and waste from the milling industry, not in the form of pellets. The 5th-6th digits "40" represent subheading 2302.40: Bran of other cereals, i.e., bran of cereals other than maize (2302.10), rice (2302.20), and wheat (2302.30), such as barley, oats, rye, sorghum, etc. This subheading only includes bran, and does not include other cereal milling residues (classified under 2302.50). The commodity is bran of other cereals, such as barley bran, oat bran, etc., which belongs to residues from the milling industry and is not in the form of pellets, therefore classified under 2302.40. If it were wheat bran, it would be classified under 2302.30; rice bran under 2302.20; maize bran under 2302.10; if it were other cereal milling residues (not bran), it would be classified under 2302.50. If it has been made into pellets, it would be classified under 2302.90.

Product Name: The specific name of the declared commodity, which should indicate the type of cereal bran, such as barley bran, oat bran, etc. Composition Content: Declare the main components and content, such as crude fiber, protein, moisture, ash, etc., to confirm compliance with feed standards. Processing Method: Explain the processing method, such as grinding, sieving, impurity removal, etc., and whether it has undergone pelletizing or granulation treatment. Use: Declare the main use, such as animal feed, extraction of dietary fiber, phytic acid, etc. Brand Type: Declare the brand type, such as no brand, domestic brand, foreign brand, etc. Packaging Specifications: Declare the packaging method and specifications, such as bulk, bagged, weight per bag, etc. Origin: Declare the country (region) of origin, used to determine applicable agreement rates and trade control measures. Product Name: Barley bran; Composition Content: Crude fiber 18%, protein 12%, moisture 10%, ash 5%; Processing Method: Grinding and sieving, not pelletized; Use: Animal feed; Brand Type: No brand; Packaging Specifications: Bulk; Origin: Australia. Failing to specify the type of cereal, making it impossible to distinguish the specific subheading. Declaring pelletized products as non-pelletized, which should be classified under 2302.90. Misclassifying other cereal milling residues (not bran) under 2302.40, when they should actually be classified under 2302.50. Neglecting composition testing, unable to prove compliance with feed standards.

Core basis for classification: 1) The product must be residues from the milling industry; 2) It must be bran, i.e., the outer husk of cereal grains, not other residues; 3) The cereal type should be other cereals besides maize, rice, and wheat, such as barley, oats, rye, sorghum, etc.; 4) Not in the form of pellets. If the above conditions are met, it is classified under 2302.40. If it is mixed cereal bran, it should be classified according to the predominant cereal type; if indistinguishable, it is classified under 2302.90. 2302.30 Wheat bran: Wheat bran specifically refers to bran produced from wheat milling, while 2302.40 is bran of other cereals, such as barley, oats, etc. 2302.50 Residues from the milling industry: 2302.50 includes other residues besides bran, such as fine powder and screenings from cereal milling, while 2302.40 only refers to bran. 2302.90 Other residues and waste from the milling industry: 2302.90 includes pelletized bran and other residues not elsewhere specified, while 2302.40 is non-pelletized bran. 2303.10 Residues from starch manufacture: 2303.10 is residues from starch manufacture, such as corn gluten meal, while 2302.40 is bran from cereal milling. 2304.00 Soybean meal: 2304.00 is residues from the extraction of soybean oil, while 2302.40 is cereal milling residues, with different sources and compositions. Confirm whether the cereal type is non-wheat, non-maize, non-rice. Confirm whether the product is bran rather than other residues. Confirm whether it has undergone pelletizing or granulation treatment. Check whether the composition content meets feed standards. Confirm that the origin and brand declarations are correct.

How to check the import tariff rate for 2302.40? You can check through the General Administration of Customs website or China International Trade Single Window. Enter HS code 230240, select the country of origin, and the system will display the MFN rate, agreement rate, etc. Note that tariff rates are subject to policy adjustments, and the latest published rates should prevail. Are barley bran and oat bran both classified under 2302.40? Yes, barley bran, oat bran, rye bran, sorghum bran, and other cereal bran other than wheat, maize, and rice are all classified under 2302.40. However, note that if it is mixed cereal bran, it should be classified according to the predominant component; if indistinguishable, it is classified under 2302.90. How to distinguish between 2302.40 and 2302.50? 2302.40 specifically refers to cereal bran, i.e., the outer husk of cereal grains; 2302.50 is other residues from the milling industry, such as fine powder and screenings produced during milling. If the product is mainly bran, classify under 2302.40; if it is other residues, classify under 2302.50. Which code should pelletized cereal bran be classified under? Pelletized cereal bran should be classified under 2302.90, because 2302.40 requires it not to be in the form of pellets. The pelletizing process changes the physical form of the product, resulting in different classification. What documents are required for declaring 2302.40? Typically required: contract, invoice, packing list, bill of lading, certificate of origin, composition test report, feed production license or import feed registration certificate, etc. Specific requirements are subject to customs; it is recommended to consult a customs broker in advance. What are the regulatory conditions for 2302.40? Importing 2302.40 may involve animal and plant quarantine approval, requiring an "Import Animal and Plant Quarantine Permit" and compliance with feed safety standards. Some countries may also require a phytosanitary certificate. What should be noted when selling cereal bran through cross-border e-commerce? When selling cereal bran through cross-border e-commerce, note whether the product complies with Chinese feed or food standards. If sold as food, a food business license is required; if as feed, it must comply with feed regulations. Also, accurately declare the HS code to avoid customs clearance delays due to classification errors. What is the export tax rebate rate for 2302.40? The export tax rebate rate is subject to national policy adjustments. You can check the latest rate through the State Administration of Taxation website or the export tax rebate inquiry system. Generally, the export tax rebate rate for agricultural products is relatively low; the official published rate should prevail.