HS 130214 Of ephedra
Quick Answer: Vegetable saps and extracts, specifically those derived from *Ephedra* species, imported under HS 130214 enter the UK at 0.00%, the EU at 0.00%, and the US at a range of rates including 1% and Free for qualifying trade agreements, with a general MFN rate of 10%. This classification covers crude or purified extracts of the *Ephedra* plant, commonly known as Ma Huang, which has historical medicinal uses. Importers should be aware of potential regulatory controls or restrictions on *Ephedra* extracts in certain jurisdictions due to their stimulant properties. CustomTariffs aggregates this data to assist trade professionals in navigating these varied tariff landscapes.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1302140000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1302140000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1302140100 | 1% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 1302.14?
Imports of Of ephedra may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 130214 cover?
This subheading covers vegetable saps and extracts, specifically those derived from plants of the genus *Ephedra*. According to the World Customs Organization's Harmonized System Nomenclature, this category includes crude or purified extracts of ephedra, commonly known for containing ephedrine alkaloids. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this classification applies to such preparations, provided they are not further processed into finished pharmaceutical products or other specific preparations detailed in later chapters.
What falls outside HS 130214?
The following products are excluded from HS 130214: finished pharmaceutical preparations containing ephedra alkaloids, such as decongestants or stimulants, which are classified under Chapter 30. Also excluded are crude ephedra plants or parts thereof, which fall under Chapter 12. Preparations where ephedra is merely an incidental ingredient and not the primary active component, or where it has been chemically modified to such an extent that it no longer resembles the original vegetable extract, would also be classified elsewhere, often in Chapter 29 for pure chemical substances or Chapter 30 for medicinal products.
What are common classification mistakes for HS 130214?
A common error is misclassifying finished pharmaceutical products that contain ephedra extracts. General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a product is a finished pharmaceutical preparation, it should be classified under Chapter 30, even if it is derived from an ephedra extract. Another mistake is classifying crude ephedra plant material under this heading; such material belongs to Heading 1211, which covers plants and parts of plants used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether cut, crushed or powdered.
How should importers classify products under HS 130214?
The correct procedure for classifying products under HS 130214 involves a thorough examination of the product's composition and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC database, to verify the exact wording of the heading and any relevant notes. It is crucial to determine if the product is a crude vegetable extract or a more processed item. Obtaining a detailed product description, including a Certificate of Analysis from the supplier, is essential to confirm that the extract is derived from *Ephedra* and is not a finished pharmaceutical.
How is the duty calculated for products under HS 130214?
A shipment of 100 kilograms of crude Ephedra extract, declared at a customs value of $5,000 USD, would attract a US duty of $500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10.0% ad valorem, applied to the declared customs value ($5,000 USD × 10.0% = $500.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 1302.14.0000, which is subject to ad valorem duties.
Which trade agreements reduce duties for HS 130214?
Several free trade agreements may reduce the applicable duty rate for HS 130214, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from designated developing countries. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 130214, specifically 'Of ephedra'?
Import duty rates for HS code 130214 can vary significantly depending on the importing country and any applicable trade agreements. For example, the United States applies a Most Favored Nation (MFN) duty rate of 0.00%. The European Union, under TARIC, may have different rates based on specific origins and end-uses, often starting around 1% ad valorem. The United Kingdom's Trade Tariff also shows varying rates, with some preferential agreements offering duty-free access (e.g., Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)). It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.
How is the import duty for HS code 130214 calculated, and can you provide an example?
The duty calculation for HS code 130214 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity). Let's assume a hypothetical scenario where the duty rate is 3.5% ad valorem and the declared value of the imported ephedra extract is $10,000 USD. The duty would be calculated as: $10,000 (Value) * 3.5% (Duty Rate) = $350 USD. If the duty were specific, for instance, $0.50 per kilogram, and you imported 500 kg, the duty would be: 500 kg * $0.50/kg = $250 USD. Always verify the specific duty basis (ad valorem or specific) and rate from the destination country's tariff schedule.
What are the key classification criteria for goods falling under HS code 130214 'Of ephedra'?
HS code 130214 specifically covers 'Vegetable saps and extracts, raw or purely or solely in powder form, whether or not dried, or in liquid form; purely or solely of ephedra'. The primary classification criterion is that the product must be a sap or extract derived from the ephedra plant. It must be in a raw, powdered, or liquid form. Products that have undergone significant processing beyond extraction, such as purification into specific active pharmaceutical ingredients (APIs) or inclusion in finished pharmaceutical preparations, may be classified under different HS codes. Consulting the Explanatory Notes of the Harmonized System (WCO) and national tariff rulings is recommended for precise classification.
Which trade agreements commonly offer preferential duty rates for HS code 130214, and what documentation is needed?
Many trade agreements can provide preferential duty rates, often leading to duty-free entry, for goods classified under HS code 130214. Examples include agreements between the US and countries like Australia (AU), Chile (CL), and Singapore (SG), as well as agreements within blocs like the GCC (BH, OM) and various bilateral agreements listed under the 'Free' rate example (e.g., IL, JO, KR, MA, PA, PE, S). To claim preferential treatment, importers typically need a Certificate of Origin (COO) or a declaration of origin issued by the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. Specific requirements vary by agreement, so consulting the agreement text and the importing country's customs regulations is essential.
Are there specific documentation requirements beyond a Certificate of Origin for importing ephedra extracts under HS code 130214?
Yes, depending on the importing country and the intended use of the ephedra extract, additional documentation may be required. This can include a Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS) for hazardous materials, a Certificate of Analysis (CoA) detailing the composition and purity of the extract, and potentially import permits or licenses from health authorities (e.g., FDA in the US, EMA in the EU) if the extract is intended for pharmaceutical, food, or supplement use. Customs brokers should verify these requirements with the importing country's relevant regulatory agencies well in advance of shipment to avoid delays or penalties.