HS 293295 Tetrahydrocannabinols (all isomers)
Quick Answer: HS code 2932.95 specifically covers "Tetrahydrocannabinols (all isomers)," encompassing various forms of THC, a psychoactive compound found in cannabis. For importers and customs brokers, understanding the regulatory landscape is crucial. In the UK and EU, the applied duty rate is 0.00% ad valorem, reflecting a zero tariff. However, the United States imposes a more complex duty structure, with a general rate of Free, but also a column 2 rate of 15.4¢/kg + 52% ad valorem, applicable to goods from certain countries. Beyond tariffs, the trade of THC is heavily regulated globally due to its controlled substance status. Importers must ensure strict compliance with national drug control laws, licensing requirements, and specific import/export permits, as these substances are subject to stringent controls by health and law enforcement agencies, overriding standard customs procedures.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2932950000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2932950000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2932950000 | Free | — | ["kg"] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 293295 cover?
This subheading covers Tetrahydrocannabinols (THC) in all their isomeric forms, as explicitly defined by the Harmonized System Nomenclature, specifically under Heading 2932 which encompasses heterocyclic compounds with oxygen hetero-atom(s) only. This includes Delta-9-THC, Delta-8-THC, and other naturally occurring or synthetically derived isomers of tetrahydrocannabinol. The scope is broad, capturing the pure chemical compound regardless of its origin or intended use, provided it meets the chemical definition of a tetrahydrocannabinol isomer. Official interpretations from the USITC Harmonized Tariff Schedule and EU TARIC confirm this precise chemical classification.
What falls outside HS 293295?
The following products are excluded from HS 293295: cannabis plants, parts of cannabis plants, or extracts that are not isolated tetrahydrocannabinols. For instance, crude cannabis extracts containing a mixture of cannabinoids, terpenes, and other plant matter would typically be classified under Chapter 12 (e.g., 1211.90 for plants and parts of plants used primarily in perfumery, pharmacy, or for insecticidal, fungicidal or similar purposes) or Chapter 13 (e.g., 1302.19 for other vegetable saps and extracts). Additionally, synthetic cannabinoids that are not isomers of tetrahydrocannabinol, even if they have similar pharmacological effects, would be classified elsewhere, often under other subheadings within Chapter 29 based on their specific chemical structure.
What are common classification mistakes for HS 293295?
A common error is misclassifying cannabis extracts containing THC but not consisting solely of isolated tetrahydrocannabinols under 293295. Importers often overlook the specificity of "Tetrahydrocannabinols (all isomers)" and attempt to classify broader cannabis extracts here. According to General Interpretative Rule (GRI) 1, classification is determined according to the terms of the headings and any relative section or chapter notes. If the product is a complex mixture rather than an isolated chemical compound, it cannot be classified as a pure chemical. Another mistake is classifying synthetic cannabinoids that are not true THC isomers under this code, failing to adhere to the precise chemical definition.
How should importers classify products under HS 293295?
The correct procedure for classifying products under HS 293295 involves a rigorous chemical analysis to confirm the presence and isolation of tetrahydrocannabinols (all isomers). Importers and customs brokers must ensure that the product is indeed the pure chemical compound, not a mixture or extract containing other substances. Obtain a Certificate of Analysis (CoA) from a reputable laboratory that clearly identifies the product as isolated THC isomers. Review the WCO Explanatory Notes for Heading 2932 and consult national tariff schedules (e.g., USITC HTS, EU TARIC, UK Trade Tariff) for any specific rulings or interpretations. When in doubt, seek a binding tariff information (BTI) ruling from the relevant customs authority to ensure compliance and avoid potential penalties.
Which HS Codes Are Related?
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FAQ
What are the Most Favored Nation (MFN) duty rates for HS 2932.95 (Tetrahydrocannabinols (all isomers)) in key markets, and are there any significant variations?
The MFN duty rates for HS 2932.95 can vary significantly by importing country or customs union. For instance, under the Harmonized Tariff Schedule of the United States (HTSUS), the General duty rate for 2932.95.00.00 is 3.7% ad valorem. In contrast, the European Union's TARIC database indicates a MFN duty rate of 0.00% for CN code 2932 95 00. Similarly, the UK Global Tariff (UKGT) also lists a 0.00% duty rate for commodity code 2932 95 00 00. Importers must consult the specific tariff schedule of the destination country to ascertain the precise MFN rate, as these substances are often subject to strict controls beyond standard customs duties.
Are there any preferential duty rates or free trade agreement benefits applicable to HS 2932.95, and what are the typical origin requirements?
Yes, preferential duty rates may apply to HS 2932.95 under various Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) schemes, provided the goods meet the specific Rules of Origin (ROO) of the respective agreement. For example, under the USMCA (United States-Mexico-Canada Agreement), goods classified under HTSUS 2932.95.00.00 originating from Mexico or Canada would typically be eligible for a 'Free' duty rate. Similarly, the EU has numerous FTAs (e.g., with Japan, Korea, Canada) that could grant preferential treatment. The primary requirement for claiming preferential rates is usually a Certificate of Origin or an origin declaration, demonstrating that the tetrahydrocannabinols were wholly obtained or underwent sufficient transformation within the partner country, as defined by the agreement's product-specific rules of origin. Importers should verify the specific ROO for 2932.95 in the relevant FTA text.
What are the critical classification criteria for distinguishing 'Tetrahydrocannabinols (all isomers)' under HS 2932.95 from other cannabis-related compounds or preparations?
The classification of 'Tetrahydrocannabinols (all isomers)' under HS 2932.95 is precise and focuses on the specific chemical structure. Chapter 29 covers organic chemicals, and heading 29.32 specifically includes heterocyclic compounds with oxygen hetero-atom(s) only. Subheading 2932.95 explicitly identifies 'Tetrahydrocannabinols (all isomers)'. The key criterion is the presence of the tetrahydrocannabinol molecular structure, encompassing all its isomeric forms (e.g., Delta-9-THC, Delta-8-THC). This distinguishes it from other cannabis-derived compounds such as cannabidiol (CBD), which would typically fall under other subheadings (e.g., 2907.29 for other phenols, or 2932.99 if it meets other heterocyclic criteria), or cannabis extracts and preparations which are generally classified in Chapter 13 or 30 depending on their nature and intended use. Accurate classification requires a detailed chemical analysis and understanding of the specific isomer being imported, aligning with the WCO Explanatory Notes for Chapter 29.
Beyond standard customs documentation, what specific licenses, permits, or regulatory documentation are typically required for the importation of HS 2932.95 due to its controlled substance status?
Due to the controlled substance status of tetrahydrocannabinols in most jurisdictions, the importation of goods classified under HS 2932.95 requires extensive documentation beyond standard customs forms (e.g., commercial invoice, packing list, bill of lading/air waybill). Importers will almost universally need: 1) An import permit issued by the national drug regulatory authority (e.g., DEA in the US, MHRA in the UK, national competent authorities in EU member states). 2) An export authorization from the exporting country's equivalent authority. 3) A Certificate of Analysis (CoA) detailing the purity, concentration, and specific isomer(s) of the tetrahydrocannabinol. 4) Compliance with packaging, labeling, and security requirements mandated by drug control laws. These requirements stem from international treaties like the UN Single Convention on Narcotic Drugs of 1961 (as amended) and the Convention on Psychotropic Substances of 1971. Failure to possess the correct permits will result in seizure and severe penalties.