HS Heading 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
1 tariff line in this heading, within chapter 23 (Residues and waste from the food industries; prepared animal fodder). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 23040000 | Oil-Cake And Other Solid Residues, Of Soya-Bean Oil | 0 | 0 | 0 | 5 | 5 | 7.5 | 17.88% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 40,485,248,769 (667,345,839 kg) under this heading, across 1 of its 1 tariff lines.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 102,964,267 kg | BDT 6,838,344,321 |
| January 2026 | 1 | 67,399,253 kg | BDT 4,439,045,089 |
| February 2026 | 1 | 180,422,563 kg | BDT 11,644,943,342 |
| March 2026 | 1 | 97,340,912 kg | BDT 6,370,491,445 |
| April 2026 | 1 | 119,559,417 kg | BDT 6,107,124,503 |
| May 2026 | 1 | 99,659,427 kg | BDT 5,085,300,069 |
The largest lines by assessable value in May 2026:
- 23040000 — Oil-Cake And Other Solid Residues, Of Soya-Bean Oil — BDT 5,085,300,069
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.