Brewing or distilling dregs and waste

Brewing or distilling dregs and waste, spent grains

DGFT CLEARANCE

HSN 2303 30 00 (Brewing or distilling dregs and waste) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with import of wastes conditioned on compliance with Para 8(b) of the General Notes regarding Import Policy of the ITC (HS). Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 apply as an additional regulatory overlay governing transboundary movement of such waste.

What this is

HSN code

2303 30 00

Chapter

23 · Residues and waste from food industries; prepared animal fodder

Primary regulator

DGFT · ITC (HS) import policy, Para 8(b) General Notes

Customs documentation

Policy compliance declaration from DGFT
Transboundary movement consent from CPCB
Waste import documentation from State government

Compliance steps

1
Verify that the import satisfies Para 8(b) of the General Notes regarding Import Policy in the ITC (HS) schedule before filing the bill of entry. This condition governs the permissibility of waste imports and any non-compliance renders the consignment liable to detention and re-export.
Para 8(b) of General Notes regarding Import Policy, ITC (HS)
2
Ensure compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, covering transboundary movement procedures, consent requirements, and documentation for waste consignments. Upload applicable waste-movement documentation in e-Sanchit before out-of-charge.
Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016

A word of counsel

The most frequent error on this tariff line is classifying brewing or distilling dregs as a straightforward animal-feed input and overlooking the waste-import overlay. Even where the material is destined for use as animal fodder, its characterisation as an industrial by-product or waste triggers Para 8(b) and the Hazardous Waste Rules transboundary movement regime; a consignment cleared without the Rules 12 and 13 documentation is liable to confiscation and monetary penalty irrespective of its downstream use.

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Frequently asked

Does HSN 2303 30 00 require BIS certification?

No, brewing or distilling dregs and waste fall outside the BIS Quality Control Order regime. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, subject to Para 8(b) of the General Notes and the Hazardous Waste (Management and Transboundary Movement) Rules, 2016.

Do Rules 12 and 13 of the Hazardous Waste Rules, 2016 apply even when the dregs are imported as animal feed?

Yes. The waste-import overlay under Rules 12 and 13 attaches to the nature of the material, not its intended end use; compliance with transboundary movement procedures is mandatory regardless of whether the consignment is destined for animal-feed purposes.

What happens if the Para 8(b) General Notes condition is not met at the bill of entry stage?

Non-compliance with Para 8(b) renders the import impermissible under the ITC (HS) policy, exposing the consignment to detention, demurrage, and ultimately re-export or confiscation under DGFT enforcement.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.