Chapter 23 covers residues and waste from the food industries and prepared animal fodder. It includes vegetable residues such as oil-cake, brewing residues, distillers' grains, and starch residues, as well as animal feed additives and compound feed. Goods in this chapter are mostly processing by-products used for feed or fertilizer, but care must be taken to distinguish them from oil seeds of Chapter 12 and fertilizers of Chapter 31. Heading 2303 covers residues and waste from the brewing or distilling industries, including distillers' grains, brewing residues, and distillation residues, whether or not in the form of pellets. They are mainly used for animal feeding, commonly such as brewer's grains, baijiu distillers' grains, and whisky distillers' grains. However, it excludes cereal flour residues of heading 23.02 and oil-cake of heading 23.04. First 2 digits 23 = Residues and waste from the food industries; prepared animal fodder. Digits 3-4, 03 = Residues and waste from the brewing or distilling industries. Digits 5-6, 30 = specific subheading referring to brewing residues (Brewer's grain), i.e., residues such as malt draff produced during beer brewing. This subheading is the sole corresponding one, with no further subdivision. The goods are brewer's grains produced from beer brewing, belonging to brewing residues, and conform to the description of heading 2303. They are not classified under 2302 (cereal milling residues) because they are not produced by milling; not under 2304 (oil-cake) because they are not by-products of oil extraction; and not under Chapter 12 (oil seeds) because they have been processed and are residues.

Product name: The specific name of the declared goods, such as brewer's grains or brewing residues, must be consistent with the actual goods. Source: Explain the specific process stage in which they are produced, such as beer brewing or distillation. Composition: Main components and content, such as moisture, protein, fiber, etc. Appearance: Describe color and form (powder, granular, etc.). Use: Clearly state use for animal feed or other purposes. Packaging specifications: Packaging method and weight per piece, such as bulk or bags. Brand or manufacturer: If there is brand or manufacturer information, it must be declared. Product name: brewer's grains; Source: by-product of beer brewing; Composition: moisture <=70%, protein >=20%, fiber <=15%; Appearance: light brown granular; Use: animal feed; Packaging: bulk; Brand: none. Misreporting brewer's grains as distillers' grains (2303.20) or distillation residues (2303.30). Failure to indicate the source, causing confusion with cereal milling residues of 2302. Inaccurate composition description, affecting quarantine and classification.

Core basis for classification: the goods must be residues produced from brewing or distillation and mainly used for animal feed. It is necessary to confirm that the production stage is brewing rather than other processing, and to exclude cereal milling residues of heading 23.02, oil-cake of heading 23.04, and oil seeds of Chapter 12. 2302 Cereal milling residues: 2302 covers bran, pollard, etc. produced by cereal milling, while 2303 covers brewing residues; the sources are different. 2304 Oil-cake: 2304 covers residues after extracting vegetable oil, such as soybean meal, while 2303 covers brewing residues. 2305 Other brewing residues: 2305 covers other brewing residues not elsewhere specified, but 2303.30 specifically refers to brewing residues, and a distinction must be made. 1214 Vegetable products for feed: 1214 covers unprocessed vegetable feed, while 2303 covers processed residues. Are they produced by a brewing or distilling process? Are they mainly used for animal feed? Are cereal milling residues excluded? Are oil-cake excluded? Have they not undergone further processing that changes their character?

Which HS code should brewer's grains be classified under? Brewer's grains belong to brewing residues and should be classified under 230330. However, it must be confirmed that they are malt draff produced by brewing, not distillers' grains. If they are distillers' grains, they should be classified under 230320 or 230330. What is the difference between 230330 and 230320? 230320 covers distillers' grains (alcohol waste liquid produced by distillation or brewing), while 230330 covers brewing residues (such as brewer's grains). The main difference lies in the form and source of the residues; distillers' grains are mostly liquid, while brewing residues are solid. What declaration elements are required for importing brewing residues? It is necessary to declare product name, source, composition, appearance, use, packaging specifications, brand, etc. Ensure the information is accurate to avoid classification errors. How are brewing residues distinguished from cereal milling residues? Brewing residues come from the brewing process, such as brewer's grains; cereal milling residues come from milling, such as wheat bran. The sources are different, and they are classified under 2303 and 2302 respectively. How can the tariff rate for brewing residues be checked? You can check the MFN rate, general rate, etc. by entering 230330 on the website of the General Administration of Customs or a tariff inquiry platform. Rates may change, and the latest announcement shall prevail. Do imports of brewing residues require quarantine approval? It depends on the country of origin and use. For use as animal feed, an import animal and plant quarantine permit may be required. It is advisable to consult customs in advance. Can brewing residues be classified under 230240? No. 230240 covers other cereal milling residues, while brewing residues should be classified under 230330. Classification must be judged strictly according to the source. What are the precautions for export declaration of brewing residues? For export, the accurate HS code must be declared, and contracts, invoices, packing lists, etc. must be provided. If used for feed, it may need to comply with the quarantine requirements of the exporting country.