HS 290543 Mannitol
Quick Answer: HS code 290543 specifically covers Mannitol, a sugar alcohol commonly used as a sweetener, excipient in pharmaceuticals, and as a diuretic. It is a white, crystalline powder with a sweet taste. Importers and customs brokers should note the varying duty rates across major jurisdictions. In the UK, the Most Favoured Nation (MFN) duty rate is 8.00% ad valorem plus £105.00 per 100 kg. For the EU, the MFN rate is 9.60% ad valorem plus €125.80 per 100 kg. In the US, the MFN rate is 4.6% ad valorem, with many countries benefiting from duty-free treatment under various Free Trade Agreements (e.g., A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). Understanding these specific rates and potential preferential tariffs is crucial for accurate cost calculation and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2905430000 | 8.00 % + 105.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2905430000 | 9.60 % + 125.80 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2905430000 | 4.6% | 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 2905.43?
Imports of Mannitol 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 290543 cover?
This subheading covers mannitol, a sugar alcohol (polyol) with the chemical formula C6H14O6, specifically the D-mannitol isomer. Mannitol is widely used in pharmaceuticals as a diuretic, an osmotic laxative, and as an excipient in drug formulations, particularly for tablets and chewable forms due to its pleasant taste and non-hygroscopic properties. It also finds applications in the food industry as a sweetener, anti-caking agent, and bulking agent. The WCO Harmonized System Explanatory Notes for Chapter 29 confirm that this subheading is dedicated to mannitol, distinguishing it from other acyclic alcohols and their halogenated, sulfonated, nitrated, or nitrosated derivatives.
What falls outside HS 290543?
The following products are excluded from HS 290543: sorbitol (HS 290544), which is another hexahydric alcohol with a different stereochemistry and distinct applications, primarily as a sugar substitute and humectant. Other polyols, such as xylitol (HS 290549) or erythritol (HS 290549), are also excluded as they are distinct chemical compounds, despite sharing similar functional properties in some applications. Furthermore, mannitol in dosage forms, such as pre-filled syringes or intravenous solutions, would typically be classified under Chapter 30 as medicaments, provided they meet the criteria for therapeutic or prophylactic uses, rather than as bulk chemical products under Chapter 29.
What are common classification mistakes for HS 290543?
A common error is misclassifying mannitol with other sugar alcohols, particularly sorbitol, due to their similar chemical structures and uses. Importers might incorrectly apply HS 290544 (Sorbitol) or HS 290549 (Other acyclic alcohols) if they do not precisely identify the specific isomer. Another mistake involves classifying mannitol in bulk form under Chapter 30 if it is intended for pharmaceutical use, rather than recognizing that Chapter 29 covers distinct, chemically defined organic compounds in their unmixed state. Proper application of General Interpretative Rule (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid such errors.
How should importers classify products under HS 290543?
The correct procedure for classifying mannitol involves first confirming the chemical identity of the product as D-mannitol, typically through a Certificate of Analysis (CoA) or product specification sheet. Importers and customs brokers should verify that the product is a chemically defined organic compound and not a mixture or a preparation. If the product is pure mannitol in bulk form (e.g., powder, crystals), it correctly falls under HS 290543. For the United States, consult the USITC Harmonized Tariff Schedule (HTSUS) for Chapter 29, subheading 2905.43.00. For the EU, refer to the TARIC database for CN code 2905 43 00. Always ensure that the product is not in a dosage form or mixed with other substances that would shift its classification to Chapter 30 or other chapters.
Which HS Codes Are Related?
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FAQ
What are the standard Most Favored Nation (MFN) import duty rates for Mannitol (HS 2905.43) in major trading blocs?
The MFN duty rates for Mannitol (HS 2905.43) vary significantly by importing country or bloc. For instance, the UK Global Tariff (UKGT) for HS 2905.43.00.00 is 8.00% ad valorem plus 105.00 GBP per 100 kg. The EU TARIC duty rate for HS 2905.43.00.00 is 9.60% ad valorem plus 125.80 EUR per 100 kg. In contrast, the United States Harmonized Tariff Schedule (HTSUS) for 2905.43.00.00 specifies a General MFN duty rate of 4.6% ad valorem. Importers should always consult the specific tariff schedule of the importing country for the most current and accurate MFN rates.
Are there any preferential duty rates available for Mannitol (HS 2905.43) under common Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) schemes?
Yes, preferential duty rates are frequently available for Mannitol (HS 2905.43) depending on the country of origin and the importing country's trade agreements. For example, under the U.S. HTSUS, imports of 2905.43.00.00 from numerous countries, including Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG), may be eligible for a 'Free' duty rate (0%) if all rules of origin requirements are met. Similarly, the UK and EU have extensive networks of preferential agreements. Importers must ensure they have valid Certificates of Origin or other required documentation to claim preferential treatment.
What are the key classification criteria for Mannitol under HS 2905.43, and how is it distinguished from other polyols?
HS 2905.43 specifically covers 'Mannitol'. This classification falls under Chapter 29, which deals with 'Organic chemicals', and more precisely under subheading 2905 for 'Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives'. Mannitol is a sugar alcohol (polyol) and an isomer of sorbitol. The key classification criterion is the chemical identity of the substance as D-mannitol. It is distinguished from other polyols like sorbitol (HS 2905.44) or xylitol (HS 2905.49) by its specific chemical structure and CAS number (69-65-8 for D-Mannitol). Customs authorities may require a Certificate of Analysis (CoA) or other technical specifications to confirm the identity and purity of the imported product.
What documentation is typically required for the import of Mannitol (HS 2905.43), especially when claiming preferential duty rates?
Standard import documentation for Mannitol (HS 2905.43) includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under FTAs or GSP schemes, a valid Certificate of Origin (e.g., EUR.1, Form A, or a Free Trade Agreement Certificate of Origin) issued by the exporting country's authorized body or a self-certification by the exporter, where permitted, is crucial. Additionally, a Certificate of Analysis (CoA) confirming the chemical identity and purity of the mannitol is often requested by customs for verification of classification. Importers should also be prepared to provide Safety Data Sheets (SDS) and comply with any specific health, safety, or chemical registration requirements of the importing country.
Are there any specific anti-dumping or countervailing duties (AD/CVD) that might apply to Mannitol (HS 2905.43) from certain countries?
Anti-dumping (AD) and countervailing duties (CVD) are trade remedies that can be imposed on specific products from particular countries if they are found to be dumped or unfairly subsidized, causing injury to domestic industries. While the standard MFN duty rates for HS 2905.43 are as stated, it is imperative for importers to check the latest trade remedy measures in the importing country. For example, the European Union has previously imposed anti-dumping duties on mannitol originating from China (e.g., Council Regulation (EC) No 177/2007). These duties are subject to periodic review and can change. Importers should consult the official publications of the relevant customs authority (e.g., EU Official Journal, U.S. Federal Register, UK Trade Tariff) or their customs broker for the most up-to-date information on any applicable AD/CVD measures, as these duties are in addition to standard tariffs and can significantly impact import costs.