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# 23.06 Tortas y demas residuos solidos de la extraccion de grasas o aceites, vegetales o de origen microbiano, incluso molidos o en <pellets>, excepto los de las partidas 23.04 o 23.05.

> Partida 2306 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="23061000"><td>`2306.10.00`</td><td>-De semillas de algodón</td><td /><td /><td /><td /></tr>
    <tr id="sim-23061000100"><td>`2306.10.00.100T`</td><td>Tortas (Ley 21.453)</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23061000200"><td>`2306.10.00.200Y`</td><td>Expellers (Ley 21.453)</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23061000300"><td>`2306.10.00.300D`</td><td>Pellets (Ley 21.453)</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23061000400"><td>`2306.10.00.400J`</td><td>Harina de tortas (Ley 21.453)</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23061000900"><td>`2306.10.00.900L`</td><td>Las demás</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="23062000"><td>`2306.20.00`</td><td>-De semillas de lino</td><td /><td /><td /><td /></tr>
    <tr id="sim-23062000100"><td>`2306.20.00.100G`</td><td>Tortas</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23062000200"><td>`2306.20.00.200M`</td><td>Expellers</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23062000300"><td>`2306.20.00.300T`</td><td>Pellets</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23062000400"><td>`2306.20.00.400Y`</td><td>Harina de tortas</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23062000900"><td>`2306.20.00.900A`</td><td>Las demás</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="230630"><td>`2306.30`</td><td>-De semillas de girasol</td><td /><td /><td /><td /></tr>
    <tr id="23063010"><td>`2306.30.10`</td><td>Tortas, harinas y “pellets”</td><td /><td /><td /><td /></tr>
    <tr id="sim-23063010100"><td>`2306.30.10.100F`</td><td>Tortas (Ley 21.453)</td><td>5.4</td><td>0</td><td>3</td><td>0.5</td></tr>
    <tr id="sim-23063010200"><td>`2306.30.10.200L`</td><td>Harina de tortas (Ley 21.453)</td><td>5.4</td><td>0</td><td>3</td><td>0.5</td></tr>
    <tr id="230630103"><td>`2306.30.10.3`</td><td>Pellets (Ley 21.453)</td><td /><td /><td /><td /></tr>
    <tr id="sim-23063010310"><td>`2306.30.10.310V`</td><td>De harina de tortas (Ley 21.453)</td><td>5.4</td><td>0</td><td>3</td><td>0.5</td></tr>
    <tr id="sim-23063010320"><td>`2306.30.10.320Y`</td><td>Integral (Ley 21.453)</td><td>5.4</td><td>0</td><td>3</td><td>0.5</td></tr>
    <tr id="23063090"><td>`2306.30.90`</td><td>Los demás</td><td /><td /><td /><td /></tr>
    <tr id="230630901"><td>`2306.30.90.1`</td><td>Expellers (Ley 21.453)</td><td /><td /><td /><td /></tr>
    <tr id="sim-23063090110"><td>`2306.30.90.110M`</td><td>Integral</td><td>5.4</td><td>0</td><td>3</td><td>0.5</td></tr>
    <tr id="sim-23063090190"><td>`2306.30.90.190N`</td><td>Los demas</td><td>5.4</td><td>0</td><td>3</td><td>0.5</td></tr>
    <tr id="sim-23063090900"><td>`2306.30.90.900C`</td><td>Las demas</td><td>5.4</td><td>0</td><td>3</td><td>0.5</td></tr>
    <tr id="23064"><td>`2306.4`</td><td>-De semillas de nabo (nabina) o de colza:</td><td /><td /><td /><td /></tr>
    <tr id="23064100"><td>`2306.41.00`</td><td>--Con bajo contenido de ácido erúcico</td><td /><td /><td /><td /></tr>
    <tr id="sim-23064100100"><td>`2306.41.00.100X`</td><td>Tortas</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23064100200"><td>`2306.41.00.200C`</td><td>Expellers</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23064100300"><td>`2306.41.00.300H`</td><td>Pellets</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23064100400"><td>`2306.41.00.400N`</td><td>Harina de tortas</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23064100900"><td>`2306.41.00.900Q`</td><td>Las demás</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="23064900"><td>`2306.49.00`</td><td>--Los demás</td><td /><td /><td /><td /></tr>
    <tr id="sim-23064900100"><td>`2306.49.00.100T`</td><td>Tortas</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23064900200"><td>`2306.49.00.200Y`</td><td>Expellers</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23064900300"><td>`2306.49.00.300D`</td><td>Pellets</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23064900400"><td>`2306.49.00.400J`</td><td>Harina de tortas</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="sim-23064900900"><td>`2306.49.00.900L`</td><td>Las demás</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="23065000"><td>`2306.50.00`</td><td>-De coco o de copra</td><td /><td /><td /><td /></tr>
    <tr id="sim-23065000000"><td>`2306.50.00.000U`</td><td>-De coco o de copra</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="23066000"><td>`2306.60.00`</td><td>-De nuez o de almendra de palma (palmiste)\*.</td><td /><td /><td /><td /></tr>
    <tr id="sim-23066000000"><td>`2306.60.00.000H`</td><td>-De nuez o de almendra de palma (palmiste)\*.</td><td>5.4</td><td>0</td><td>0</td><td>0.5</td></tr>
    <tr id="230690"><td>`2306.90`</td><td>-Los demás</td><td /><td /><td /><td /></tr>
    <tr id="23069010"><td>`2306.90.10`</td><td>De germen de maiz</td><td /><td /><td /><td /></tr>
    <tr id="sim-23069010000"><td>`2306.90.10.000K`</td><td>De germen de maiz</td><td>5.4</td><td>0</td><td>3</td><td>0.5</td></tr>
    <tr id="23069090"><td>`2306.90.90`</td><td>Los demas</td><td /><td /><td /><td /></tr>
    <tr id="sim-23069090100"><td>`2306.90.90.100U`</td><td>De semillas de cáñamo (Cannabis sativa L.)</td><td>5.4</td><td>0</td><td>3</td><td>1</td></tr>
    <tr id="sim-23069090900"><td>`2306.90.90.900M`</td><td>Los demas</td><td>5.4</td><td>0</td><td>3</td><td>1</td></tr>
  </tbody>
</table>


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