Chapter 23 - Residues and waste
70 tariff codes found in this chapter
| HS Code | Description | MFN Rate |
|---|---|---|
| 2301.10.10.00 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. - Flours, meals and pellets, of meat or meat offal; greaves - Of whales | Free |
| 2301.10.90 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. - Flours, meals and pellets, of meat or meat offal; greaves - Other | Free |
| 2301.10.90.10 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. - Flours, meals and pellets, of meat or meat offal; greaves - Other - Tankage | Free |
| 2301.10.90.90 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. - Flours, meals and pellets, of meat or meat offal; greaves - Other - Other | Free |
| 2301.20.11.00 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates - Fish meal: - For use in the manufacture of complete feeds for fish | Free |
| 2301.20.18.00 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates - Fish meal: - Other, not including herring meal or salmon meal, for use in the manufacture of animal feed | Free |
| 2301.20.19.00 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates - Fish meal: - Other | 3% |
| 2301.20.90.00 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates - Other | Free |
| 2302.10.00.00 | 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. - Of maize (corn) | Free |
| 2302.30.10.00 | 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. - Of wheat - Within access commitment | Free |
| 2302.30.20.00 | 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. - Of wheat - Over access commitment | $98.60/tonne plus 4% |
| 2302.40.11.00 | 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. - Of other cereals - Of barley: - Within access commitment | Free |
| 2302.40.12.00 | 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. - Of other cereals - Of barley: - Over access commitment | $106.91/tonne |
| 2302.40.90.00 | 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. - Of other cereals - Other | Free |
| 2302.50.00.00 | 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. - Of leguminous plants | Free |
| 2303.10.00 | Residues of starch manufacture and 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. - Residues of starch manufacture and similar residues | Free |
| 2303.10.00.10 | Residues of starch manufacture and 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. - Residues of starch manufacture and similar residues - Corn gluten meal | Free |
| 2303.10.00.90 | Residues of starch manufacture and 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. - Residues of starch manufacture and similar residues - Other | Free |
| 2303.20.10.00 | Residues of starch manufacture and 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. - Beet-pulp, bagasse and other waste of sugar manufacture - Dried beet-pulp | 2.5% |
| 2303.20.90.00 | Residues of starch manufacture and 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. - Beet-pulp, bagasse and other waste of sugar manufacture - Other | Free |
| 2303.30.00.00 | Residues of starch manufacture and 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. - Brewing or distilling dregs and waste | Free |
| 2304.00.00.00 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil. | Free |
| 2305.00.00.00 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil. | Free |
| 2306.10.00.00 | 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 23.04 or 23.05. - Of cotton seeds | Free |
| 2306.20.00.00 | 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 23.04 or 23.05. - Of linseed | Free |
| 2306.30.00.00 | 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 23.04 or 23.05. - Of sunflower seeds | Free |
| 2306.41.00.00 | 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 23.04 or 23.05. - Of rape or colza seeds: - Of low erucic acid rape or colza seeds | Free |
| 2306.49.00.00 | 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 23.04 or 23.05. - Of rape or colza seeds: - Other | Free |
| 2306.50.00.00 | 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 23.04 or 23.05. - Of coconut or copra | Free |
| 2306.60.00.00 | 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 23.04 or 23.05. - Of palm nuts or kernels | Free |
| 2306.90.00.00 | 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 23.04 or 23.05. - Other | Free |
| 2307.00.00.00 | Wine lees; argol. | Free |
| 2308.00.00.00 | 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. | Free |
| 2309.10.00 | Preparations of a kind used in animal feeding. - Dog or cat food, put up for retail sale | 3.5% |
| 2309.10.00.10 | Preparations of a kind used in animal feeding. - Dog or cat food, put up for retail sale - Biscuits, whole or kibbled | 3.5% |
| 2309.10.00.91 | Preparations of a kind used in animal feeding. - Dog or cat food, put up for retail sale - Other: - In airtight containers | 3.5% |
| 2309.10.00.99 | Preparations of a kind used in animal feeding. - Dog or cat food, put up for retail sale - Other: - Other | 3.5% |
| 2309.90.10.00 | Preparations of a kind used in animal feeding. - Other - Feeds containing cereals, excluding baked biscuits, to be employed in feeding fur-bearing animals or in the manufacture of feeds for such animals; Granulated tylosin concentrate and hygromycin B concentrate for use in the manufacture of animal feed supplements; Preparations to be employed in feeding trout or salmon and cereal preparations to be employed in feeding fur-bearing animals | Free |
| 2309.90.20.00 | Preparations of a kind used in animal feeding. - Other - Other preparations containing eggs | 10.5% |
| 2309.90.31 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 50% or more by weight in the dry state of non-fat milk solids, within access commitment | 2% |
| 2309.90.31.11 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 50% or more by weight in the dry state of non-fat milk solids, within access commitment - Complete feeds for bovine animals: - Calf | 2% |
| 2309.90.31.19 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 50% or more by weight in the dry state of non-fat milk solids, within access commitment - Complete feeds for bovine animals: - Other | 2% |
| 2309.90.31.20 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 50% or more by weight in the dry state of non-fat milk solids, within access commitment - Complete feeds for poultry | 2% |
| 2309.90.31.90 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 50% or more by weight in the dry state of non-fat milk solids, within access commitment - Other | 2% |
| 2309.90.32.00 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 50% or more by weight in the dry state of non-fat milk solids, over access commitment | 205.5% but not less than $1.64/kg |
| 2309.90.33.00 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing more than 10% but less than 50% by weight in the dry state of non-fat milk solids | 3% |
| 2309.90.34 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 10% or less by weight in the dry state of non-fat milk solids | 3% |
| 2309.90.34.41 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 10% or less by weight in the dry state of non-fat milk solids - Feed supplements, including concentrates, containing an antibiotic: - Containing bacitracin | 3% |
| 2309.90.34.42 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 10% or less by weight in the dry state of non-fat milk solids - Feed supplements, including concentrates, containing an antibiotic: - Containing chlortetracycline | 3% |
| 2309.90.34.43 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 10% or less by weight in the dry state of non-fat milk solids - Feed supplements, including concentrates, containing an antibiotic: - Containing tylosin | 3% |
| 2309.90.34.49 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 10% or less by weight in the dry state of non-fat milk solids - Feed supplements, including concentrates, containing an antibiotic: - Other | 3% |
| 2309.90.34.51 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 10% or less by weight in the dry state of non-fat milk solids - Feed supplements, including concentrates, containing a vitamin: - Containing vitamin A | 3% |
| 2309.90.34.52 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 10% or less by weight in the dry state of non-fat milk solids - Feed supplements, including concentrates, containing a vitamin: - Containing vitamin E | 3% |
| 2309.90.34.53 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 10% or less by weight in the dry state of non-fat milk solids - Feed supplements, including concentrates, containing a vitamin: - Containing multivitamins | 3% |
| 2309.90.34.59 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 10% or less by weight in the dry state of non-fat milk solids - Feed supplements, including concentrates, containing a vitamin: - Other | 3% |
| 2309.90.34.60 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 10% or less by weight in the dry state of non-fat milk solids - Feed supplements, including concentrates, containing an antibiotic and a vitamin | 3% |
| 2309.90.34.90 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 10% or less by weight in the dry state of non-fat milk solids - Other | 3% |
| 2309.90.35.00 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing 50% or more by weight in the dry state of milk solids containing butterfat | 3% |
| 2309.90.36.00 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Containing more than 10% but less than 50% by weight in the dry state of milk solids containing butterfat | 3% |
| 2309.90.37.00 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Fish solubles | Free |
| 2309.90.39 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Other | Free |
| 2309.90.39.34 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Other - Other complete feeds for: - Bird | Free |
| 2309.90.39.35 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Other - Other complete feeds for: - Fish | Free |
| 2309.90.39.39 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Other - Other complete feeds for: - Other | Free |
| 2309.90.39.40 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Other - Feed supplements, including concentrates, containing an antibiotic: - Feed supplements, including concentrates, containing an antibiotic | Free |
| 2309.90.39.53 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Other - Feed supplements, including concentrates, containing a vitamin: - Containing multivitamins | Free |
| 2309.90.39.59 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Other - Feed supplements, including concentrates, containing a vitamin: - Other | Free |
| 2309.90.39.90 | Preparations of a kind used in animal feeding. - Other - Complete feeds and feed supplements, including concentrates: - Other - Other: - Other | Free |
| 2309.90.91.00 | Preparations of a kind used in animal feeding. - Other - Other: - Feed grade chlortetracycline, obtained by fermentation and the subsequent drying of the contents of the fermentation vessel, whether or not standardized by the addition of other substances, for use in the manufacture of premixes; Flavourings; Mineral blocks; Pellet binders; Preservatives; Single ingredient feeds; Yeast cultures | Free |
| 2309.90.99.00 | Preparations of a kind used in animal feeding. - Other - Other: - Other | 8% |
About HS Chapter 23
Chapter 23 of the Canadian customs tariff covers residues and waste. TariffCalc lists 70 10-digit tariff items in this chapter, with MFN (Most Favoured Nation) duty rates ranging from 0.0% to 205.5% (average 7.2%).
40 of 70 items (57%) are duty-free under MFN. Importers from countries with Canadian free trade agreements (CUSMA, CETA, CPTPP, CCFTA, CKFTA, and others) can often import at 0% when rules of origin are met.
Example calculation
| Value for duty (CAD) | $10,000 |
| MFN duty (7.2%) | $716 |
| GST 5% | $536 |
| Total landed (before freight) | $11,252 |
Simplified illustrative calculation. Provincial taxes (HST/PST/QST) and surtaxes not included.
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What is HS Chapter 23 in the Canadian customs tariff?▾
Chapter 23 covers residues and waste. It contains 70 10-digit tariff items in the TariffCalc database, with MFN duty rates ranging from 0.0% to 205.5%.
What is the typical duty rate for Chapter 23 imports?▾
The average MFN rate across Chapter 23 is 7.2%. The majority of items (57%) are duty-free (0%) under MFN. Free trade agreements (CUSMA, CETA, CPTPP) may reduce the rate to 0% for qualifying goods.
Do free trade agreements apply?▾
Yes. Most items in this chapter qualify for preferential rates under CUSMA (US, Mexico), CETA (EU, UK), CPTPP (Japan, Vietnam, etc.), and other Canadian FTAs. See each tariff item’s detail page for the full rate-by-agreement breakdown.
How do I calculate import duties?▾
For a CAD $10,000 shipment in this chapter at the average MFN rate (7.2%), duties would be approximately $716, plus 5% GST ($536), for a total of $11,252 before freight. Use the TariffCalc calculator for a precise calculation by tariff item, country of origin, and province.
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