HS 293626 Vitamin B12 and its derivatives

The MFN duty rates for HS 2936.26 can vary significantly by importing country. For example, as of the latest available information: In the United States, the MFN (General) duty rate for 2936.26.00.00 is 'Free' (0.00% ad valorem) under the Harmonized Tariff Schedule of the United States (HTSUS). In the European Union (EU TARIC), the MFN duty rate for 2936 26 00 00 is also 0.00% ad valorem. However, some countries may apply different rates, such as the example you provided of '15.4¢/kg + 145.5%', which would indicate a compound duty structure, though this specific rate is not typical for major markets for this product. Importers should always verify the exact duty rate with the customs authority of the destination country or through official tariff databases like the USITC HTSUS, EU TARIC, or the UK Trade Tariff.

Yes, preferential duty rates are often available for HS 2936.26 depending on the country of origin and the trade agreements in force. For instance, imports into the United States from countries eligible under agreements like the USMCA (United States-Mexico-Canada Agreement), various Free Trade Agreements (FTAs), or preference programs such as the Generalized System of Preferences (GSP), may qualify for a 0.00% duty rate. Similarly, the EU applies preferential rates under its extensive network of FTAs (e.g., with Japan, Korea, Canada) and GSP schemes. Importers should ascertain if their product originates from a country with a preferential trade agreement with the importing nation and ensure they meet the specific Rules of Origin criteria to claim these reduced or free duty rates. Proper documentation, such as a Certificate of Origin, is crucial for claiming preferential treatment.

Correct classification under HS 2936.26 hinges on the chemical identity of the product. This heading specifically covers 'Vitamin B12 and its derivatives.' The primary criterion is that the substance must be chemically identified as cyanocobalamin, hydroxocobalamin, methylcobalamin, or other recognized derivatives of Vitamin B12. It's crucial that the product is presented as a pure vitamin or a derivative thereof, even if in solution or mixed with excipients for stability, provided the vitamin component retains its essential character. If the product is a formulated pharmaceutical preparation (e.g., tablets, injections) containing Vitamin B12, it would generally be classified under Chapter 30 (Pharmaceutical Products) rather than Chapter 29. Importers should have a Certificate of Analysis or a detailed chemical specification sheet to support the classification.

Beyond standard customs documentation like the commercial invoice, packing list, and bill of lading/air waybill, importers of HS 2936.26 may need additional specific documents. These can include: 1. Certificate of Analysis (CoA): Essential to confirm the chemical identity, purity, and concentration of the Vitamin B12 or its derivative. 2. Safety Data Sheet (SDS): Provides information on potential hazards and safe handling. 3. Certificate of Origin: Required to claim preferential duty rates under trade agreements. 4. Food and Drug Administration (FDA) or equivalent health authority documentation: Depending on the intended use (e.g., human consumption, pharmaceutical use), products may be subject to specific import regulations and require prior notification or registration with health authorities. For instance, in the U.S., FDA regulations apply to ingredients for food, dietary supplements, or drugs. Importers should consult the relevant regulatory bodies in the destination country prior to shipment.

While not universally applied, Vitamin B12 and its derivatives (HS 2936.26) have historically been subject to anti-dumping (AD) or countervailing duties (CVD) in certain markets, particularly concerning imports from specific countries. For example, the United States has previously imposed anti-dumping duties on Vitamin B12 from certain countries. These duties are imposed when a foreign producer sells goods in an importing country at a price lower than its domestic price or cost of production (dumping), or when foreign governments provide subsidies to their producers (countervailing). Importers must regularly check the official trade remedy websites of the importing country (e.g., U.S. Department of Commerce, EU Commission) to determine if any AD/CVD orders are currently in effect for HS 2936.26 from their specific country of origin. Failure to account for these duties can result in significant unexpected costs and penalties.