HS 293627 Vitamin C and its derivatives
Quick Answer: HS code 293627 specifically covers Vitamin C (ascorbic acid) and its various derivatives, such as sodium ascorbate, calcium ascorbate, and ascorbyl palmitate. These products are widely used in pharmaceuticals, food and beverage industries as antioxidants, nutritional supplements, and preservatives. For imports into the UK and EU, the Most Favoured Nation (MFN) duty rate is 0.00% ad valorem, as per the UK Trade Tariff and EU TARIC, respectively. In the United States, the MFN duty rate is "Free" for most countries, according to the USITC Harmonized Tariff Schedule. However, imports from certain countries, notably China, are subject to an additional 25% ad valorem duty under Section 301 tariffs. Importers and customs brokers should verify the country of origin and applicable trade agreements to ensure correct duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2936270000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2936270000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2936270000 | 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 293627 cover?
This subheading covers Vitamin C (L-ascorbic acid) and its derivatives, specifically including salts and esters of ascorbic acid. According to the World Customs Organization (WCO) Harmonized System Nomenclature and further detailed in the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC system, this encompasses pure L-ascorbic acid, as well as compounds like sodium ascorbate, calcium ascorbate, ascorbyl palmitate, and magnesium ascorbyl phosphate, provided they retain the chemical characteristics of a vitamin. These substances are primarily used in pharmaceuticals, food and beverage fortification, and cosmetics due to their antioxidant properties and role in human health.
What falls outside HS 293627?
The following products are excluded from HS 293627: preparations containing Vitamin C or its derivatives mixed with other ingredients, such as multi-vitamin supplements or compounded pharmaceutical dosage forms, which are generally classified under Chapter 30 (Pharmaceutical Products) or Chapter 21 (Miscellaneous Edible Preparations) if they are food supplements. For instance, a tablet containing Vitamin C alongside other vitamins or minerals would typically fall under HS 3004. Similarly, cosmetic preparations containing Vitamin C as an active ingredient, such as serums or creams, are classified under Chapter 33 (Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations), not as the pure vitamin itself.
What are common classification mistakes for HS 293627?
A common error is misclassifying Vitamin C or its derivatives when they are incorporated into preparations or mixtures. Importers often incorrectly apply HS 293627 to finished goods like dietary supplements or cosmetic products that merely contain Vitamin C, rather than the pure chemical substance. This contravenes General Interpretative Rule (GRI) 3(b), which prioritizes classification by essential character for mixtures, and GRI 3(a), which directs to the more specific heading. For example, a chewable tablet containing 500mg of ascorbic acid along with excipients should be classified under Chapter 30 as a medicament or food supplement, not under 293627, as its essential character is no longer that of a pure chemical.
How should importers classify products under HS 293627?
The correct procedure for classifying products under HS 293627 involves first confirming the chemical identity and purity of the substance. Importers and customs brokers must ensure the product is indeed pure Vitamin C (L-ascorbic acid) or a direct chemical derivative, such as a salt or ester, and not a mixture, preparation, or finished product. Reviewing the Certificate of Analysis (CoA) and product specifications is crucial to verify the chemical name and percentage purity. If the product is a mixture, even if Vitamin C is a primary component, it should be evaluated against Chapter 30 for pharmaceutical preparations or Chapter 21 for food supplements, applying GRI 3(b) to determine the essential character of the composite good.
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FAQ
What are the typical Most Favored Nation (MFN) duty rates for HS 2936.27 (Vitamin C and its derivatives) in major markets?
The MFN duty rates for HS 2936.27 can vary significantly by importing country. For instance, the United States generally applies a 'Free' duty rate for products classified under HTSUS 2936.27.00. The European Union's TARIC database also indicates a 0.00% ad valorem duty rate for this heading. However, other countries may impose different rates; for example, some jurisdictions might apply a 25% ad valorem duty rate to protect domestic industries or for revenue purposes. Importers should always verify the specific MFN duty rate applicable to their destination country using official tariff databases like the USITC Tariff Database, EU TARIC, or the UK Trade Tariff.
Are there any preferential duty programs or free trade agreements that apply to imports of Vitamin C (HS 2936.27)?
Yes, products classified under HS 2936.27 are frequently eligible for preferential duty treatment under various Free Trade Agreements (FTAs) and Generalized System of Preferences (GSP) programs, provided they meet the specific Rules of Origin. For example, imports into the United States from countries party to agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), or originating from GSP beneficiary countries, may enter duty-free. Similarly, the EU has numerous FTAs (e.g., with Japan, Korea, Canada) and GSP schemes that could grant 0.00% duty rates. Importers must ensure they have the correct origin documentation, such as a certificate of origin, to claim these preferential rates. Consult the specific FTA text or GSP regulations for detailed origin criteria.
What are the key classification criteria for distinguishing Vitamin C (ascorbic acid) from its derivatives under HS 2936.27?
HS 2936.27 specifically covers 'Vitamin C and its derivatives.' The primary substance is L-ascorbic acid (Vitamin C). Derivatives include salts and esters of ascorbic acid, such as sodium ascorbate, calcium ascorbate, ascorbyl palmitate, and magnesium ascorbyl phosphate. The key criterion for classification under this subheading is that the substance must be a chemically defined compound that is either L-ascorbic acid itself or a direct chemical derivative retaining the essential character or function of Vitamin C. Mixtures or preparations containing Vitamin C but formulated for specific uses (e.g., pharmaceutical preparations, food supplements) may be classified elsewhere, typically in Chapter 30 for pharmaceuticals or Chapter 21 for food preparations, if they constitute a 'preparation' rather than a pure or unmixed chemical. WCO Explanatory Notes for Chapter 29 provide further guidance on the classification of pure organic chemicals.
What documentation is typically required for importing Vitamin C and its derivatives (HS 2936.27)?
Standard import documentation for HS 2936.27 includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under an FTA or GSP program, a valid Certificate of Origin (e.g., USMCA Certificate of Origin, EUR.1 movement certificate) is essential. Depending on the end-use and destination country's regulations, additional documentation may be required. For instance, if intended for pharmaceutical use, a Certificate of Analysis (CoA) confirming purity and specifications, or a Material Safety Data Sheet (MSDS), might be requested by regulatory bodies (e.g., FDA in the US, EMA in the EU). Importers should confirm specific import requirements with their customs broker and the relevant regulatory authorities in the importing country.
Are there any specific trade compliance considerations or restrictions for Vitamin C (HS 2936.27) imports, particularly regarding anti-dumping or countervailing duties?
While Vitamin C (ascorbic acid) is a widely traded commodity, it has historically been subject to anti-dumping (AD) and countervailing duties (CVD) in certain markets, particularly concerning imports from specific countries. For example, the United States has previously imposed AD duties on imports of ascorbic acid from countries like China. These duties are specific to the country of origin and can significantly increase import costs. Importers must regularly check the official trade remedy databases of the importing country (e.g., the US Department of Commerce's Import Administration website, the EU's anti-dumping and anti-subsidy measures database) to determine if any AD/CVD orders are currently in effect for HS 2936.27 originating from their supplier's country. Failure to account for these duties can result in substantial penalties and retroactive duty assessments.