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# 23.02 Salvados, moyuelos y demás residuos del cernido, de la molienda o de otros tratamientos de los cereales o de las leguminosas, incluso en “pellets”.

> Partida 2302 del arancel de ARCA (2026-11-09).

[Capítulo 23](https://docs.nomenclator.com.ar/nomenclador/23.md) · [Notas del capítulo](https://docs.nomenclator.com.ar/nomenclador/23.md#notas) · Arancel de ARCA, versión `ncm-92d4bf7ebc84-d353fa-2fa945`, publicado el 2026-11-09.

<table>
  <thead><tr><th>Código</th><th>Descripción</th><th>DIE %</th><th>DII %</th><th>DE %</th><th>RE %</th></tr></thead>

  <tbody>
    <tr id="23021000"><td>`2302.10.00`</td><td>-De maiz</td><td /><td /><td /><td /></tr>
    <tr id="sim-23021000000"><td>`2302.10.00.000N`</td><td>-De maiz</td><td>5.4</td><td>0</td><td>3</td><td>0.5</td></tr>
    <tr id="230230"><td>`2302.30`</td><td>-De trigo</td><td /><td /><td /><td /></tr>
    <tr id="23023010"><td>`2302.30.10`</td><td>Moyuelo</td><td /><td /><td /><td /></tr>
    <tr id="230230101"><td>`2302.30.10.1`</td><td>Pellets (Ley 21.453)</td><td /><td /><td /><td /></tr>
    <tr id="sim-23023010110"><td>`2302.30.10.110K`</td><td>A granel, con hasta un 10 % embolsado</td><td>5.4</td><td>0</td><td>1.25</td><td>0.5</td></tr>
    <tr id="2302301019"><td>`2302.30.10.19`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-23023010191"><td>`2302.30.10.191N`</td><td>En envases inmediatos de contenido neto inferior o igual a 2 Kg (Res N? 835/2005 SAGPyA)</td><td>5.4</td><td>0</td><td>1.25</td><td>0.5</td></tr>
    <tr id="sim-23023010199"><td>`2302.30.10.199F`</td><td>Los demás</td><td>5.4</td><td>0</td><td>1.25</td><td>0.5</td></tr>
    <tr id="230230109"><td>`2302.30.10.9`</td><td>Los demás (Ley 21.453)</td><td /><td /><td /><td /></tr>
    <tr id="sim-23023010910"><td>`2302.30.10.910D`</td><td>En envases inmediatos de contenido neto inferior o igual a 2 Kg (Res N? 835/2005 SAGPyA)</td><td>5.4</td><td>0</td><td>1.25</td><td>0.5</td></tr>
    <tr id="sim-23023010990"><td>`2302.30.10.990E`</td><td>Los demás</td><td>5.4</td><td>0</td><td>1.25</td><td>0.5</td></tr>
    <tr id="23023090"><td>`2302.30.90`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="230230901"><td>`2302.30.90.1`</td><td>Pellets (Ley 21.453)</td><td /><td /><td /><td /></tr>
    <tr id="sim-23023090110"><td>`2302.30.90.110N`</td><td>A granel, con hasta un 10 % embolsado (Ley 21.453)</td><td>5.4</td><td>0</td><td>2.5</td><td>0.5</td></tr>
    <tr id="2302309019"><td>`2302.30.90.19`</td><td>Las demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-23023090191"><td>`2302.30.90.191R`</td><td>En envases inmediatos de contenido neto inferior o igual a 2 Kg (Res N? 835/2005 SAGPyA)</td><td>5.4</td><td>0</td><td>2.5</td><td>0.5</td></tr>
    <tr id="sim-23023090199"><td>`2302.30.90.199J`</td><td>Los demás</td><td>5.4</td><td>0</td><td>2.5</td><td>0.5</td></tr>
    <tr id="sim-23023090900"><td>`2302.30.90.900D`</td><td>Los demás</td><td>5.4</td><td>0</td><td>2.5</td><td>0.5</td></tr>
    <tr id="23024000"><td>`2302.40.00`</td><td>-De los demás cereales</td><td /><td /><td /><td /></tr>
    <tr id="230240001"><td>`2302.40.00.1`</td><td>De arroz</td><td /><td /><td /><td /></tr>
    <tr id="sim-23024000110"><td>`2302.40.00.110P`</td><td>Moyuelo</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23024000190"><td>`2302.40.00.190Q`</td><td>Los demás</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23024000900"><td>`2302.40.00.900E`</td><td>Los demás</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="23025000"><td>`2302.50.00`</td><td>-De leguminosas</td><td /><td /><td /><td /></tr>
    <tr id="sim-23025000100"><td>`2302.50.00.100A`</td><td>Pellets de cascara de soja</td><td>5.4</td><td>0</td><td>22.5</td><td>0.5</td></tr>
    <tr id="230250009"><td>`2302.50.00.9`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-23025000910"><td>`2302.50.00.910X`</td><td>De soja</td><td>5.4</td><td>0</td><td>22.5</td><td>0.5</td></tr>
    <tr id="sim-23025000990"><td>`2302.50.00.990Y`</td><td>Los demás</td><td>5.4</td><td>0</td><td>8.5</td><td>0.5</td></tr>
  </tbody>
</table>


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