Chapter 23 · Section IV

Food industry residues & animal feed

Prepared foodstuffs; beverages, spirits & tobacco

Chapter 23 at a glance

HS chapter
23
Section
IV — Prepared foodstuffs; beverages, spirits & tobacco
Tariff headings
9 (23 subheadings)
General customs duty
20%
Import VAT
15% on the added tax value (ATV)
Products listed
1

As at 2026-08-06. Source: SARS Tariff Book, Schedule 1 Part 1.

HS Chapter 23 covers food industry residues & animal feed. Every tariff heading in the chapter is listed below, with its subheadings. Headings we have researched carry a duty page link showing the South African customs duty, a worked landed-cost example and any anti-dumping or ITAC permit exposure.

Duty pages in this chapter

2309.10 Dog & cat food (retail packs) 20% duty + 15% VAT

All 9 tariff headings in Chapter 23

Harmonised System HS 2022 nomenclature — the same headings and subheadings the SARS Tariff Book is built on. South Africa classifies to 8 digits, so confirm the last two digits of your line in the Tariff Book before you clear.

2301 Flours, meal and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
  • 2301.10 Flours, meals and pellets; of meat or meat offal, greaves
  • 2301.20 Flours, meals and pellets; of fish or of crustaceans, molluscs or other aquatic invertebrates
2302 Bran, sharps and other residues; whether or not in the form of pellets derived from the sifting, milling or other working of cereals or of leguminous plants
  • 2302.10 Bran, sharps and other residues; of maize (corn), whether or not in the form of pellets, derived from the sifting, milling or other workings thereof
  • 2302.30 Bran, sharps and other residues; of wheat, whether or not in the form of pellets, derived from the sifting, milling or other workings thereof
  • 2302.40 Bran, sharps and other residues; of other cereals, whether or not in the form of pellets, derived from the sifting, milling or other workings thereof
  • 2302.50 Bran, sharps and other residues; of leguminous plants, whether or not in the form of pellets, derived from the sifting, milling or other workings thereof
2303 Residues of starch manufacture, 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
  • 2303.10 Residues of starch manufacture and similar residues; whether or not in the form of pellets
  • 2303.20 Beet-pulp, bagasse and other waste of sugar manufacture; whether or not in the form of pellets
  • 2303.30 Brewing or distilling dregs and waste; whether or not in the form of pellets
2304 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
  • 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
2305 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
  • 2305.00 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
2306 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading no. 2304 or 2305
  • 2306.10 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of cotton seed oils
  • 2306.20 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of linseed oils
  • 2306.30 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of sunflower seed oils
  • 2306.41 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of low erucic acid rape or colza seed oils
  • 2306.49 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of rape seed oils (other than low erucic acid rape or colza)
  • 2306.50 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of coconut or copra seed oils
  • 2306.60 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of palm nuts or kernels oils
  • 2306.90 Oil-cake and other solid residues; whether or not ground or in the form of pellets, resulting from the extraction of oils, n.e.c. in heading no. 2306
2307 Wine lees; argol
  • 2307.00 Wine lees; argol
2308 Vegetable materials and vegetable waste, vegetable residues and bi-products; whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
  • 2308.00 Vegetable materials and vegetable waste, vegetable residues and by-products; whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
2309 Preparations of a kind used in animal feeding
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