HS 293628 Vitamin E and its derivatives
Quick Answer: HS code 2936.28 covers Vitamin E (tocopherols and tocotrienols) and its various derivatives, including esters like tocopheryl acetate and succinate, used primarily in pharmaceuticals, cosmetics, and food supplements. For importers, the duty landscape varies significantly. The United Kingdom and the European Union generally apply a 0.00% ad valorem duty rate for goods classified under this heading, as per the UK Trade Tariff and EU TARIC. In contrast, the United States imposes a more complex duty structure, with some entries being "Free" but others subject to specific duties such as 15.4¢/kg + 63.5% ad valorem, as detailed in the USITC Harmonized Tariff Schedule. Importers must precisely identify the specific derivative and its form to ensure correct classification and duty assessment, as misclassification can lead to penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2936280000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2936280000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2936280000 | 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 293628 cover?
This subheading covers Vitamin E and its derivatives, specifically tocopherols and tocotrienols, which are fat-soluble compounds with antioxidant properties. The World Customs Organization (WCO) Harmonized System (HS) Explanatory Notes for Heading 2936 clarify that this heading encompasses provitamins and vitamins, natural or reproduced by synthesis, and their derivatives used primarily as vitamins. For instance, alpha-tocopherol, a common form of Vitamin E, and its acetate ester (alpha-tocopheryl acetate) are precisely classified here. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system both align with this scope, ensuring consistent global classification for these essential nutritional compounds.
What falls outside HS 293628?
The following products are excluded from HS 293628: preparations containing Vitamin E or its derivatives mixed with other ingredients, such as dietary supplements or pharmaceutical formulations, which are typically classified in Chapter 30 if they are medicaments or in Chapter 21 or 22 if they are food preparations or beverages. For example, a multivitamin tablet containing Vitamin E would fall under Heading 3004, not 2936. Similarly, Vitamin E used as an ingredient in cosmetics, even if pure, might be considered a component of a finished cosmetic product in Chapter 33, depending on its primary function and presentation. Pure, unmixed Vitamin E intended for non-vitaminic uses, though rare, would still remain in 293628 if it retains its chemical identity as a vitamin or derivative.
What are common classification mistakes for HS 293628?
A common error is misclassifying Vitamin E-containing preparations as pure Vitamin E. Importers often overlook General Interpretative Rule (GRI) 3(b), which dictates that mixtures and composite goods are classified according to the material or component which gives them their essential character. Therefore, a capsule containing Vitamin E along with other vitamins and minerals, intended as a dietary supplement, should be classified under Heading 3004 as a medicament, not under 293628. Another mistake is failing to distinguish between the pure vitamin and its derivatives, although both fall under 293628, precise chemical identification is crucial for accurate documentation and potential regulatory scrutiny, especially if specific derivatives have unique trade restrictions or duty rates in certain jurisdictions.
How should importers classify products under HS 293628?
The correct procedure for classifying products under HS 293628 involves first confirming the chemical identity of the product. Importers and customs brokers must obtain a Certificate of Analysis (CoA) or a Safety Data Sheet (SDS) to verify that the product is indeed Vitamin E (tocopherol or tocotrienol) or a direct derivative, such as an acetate or succinate ester. Next, ensure the product is in its unmixed form, not part of a preparation or formulation. If it is a mixture, apply GRI 3(b) to determine if Vitamin E provides the essential character, which is unlikely for most finished goods. Finally, cross-reference the WCO HS Explanatory Notes, USITC HTS, and EU TARIC for any specific rulings or guidance related to Vitamin E to ensure compliance and avoid costly reclassifications or penalties.
Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 2936.28 (Vitamin E and its derivatives) in major markets?
The import duty rates for HS 2936.28 vary significantly by importing country and applicable trade agreements. For example, under the Harmonized Tariff Schedule of the United States (HTSUS), the Most Favored Nation (MFN) duty rate for 2936.28.00.00 (Vitamin E and its derivatives) is Free. Similarly, the European Union's TARIC database often shows a 0.00% ad valorem duty rate for goods classified under 2936.28.00.00. However, some countries may apply different rates; for instance, certain developing nations or those without specific trade agreements might have higher rates, such as a hypothetical 15.4¢/kg + 63.5% for specific non-MFN origins or under particular tariff regimes. Importers should always verify the specific duty rate applicable to their country of import and origin using official tariff databases like the USITC HTS, EU TARIC, or the UK Trade Tariff.
What are the key classification criteria for products under HS 2936.28, 'Vitamin E and its derivatives'?
Classification under HS 2936.28 is primarily determined by the chemical identity of the substance. This heading specifically covers Vitamin E (tocopherols) and its various derivatives, such as tocopheryl acetate, tocopheryl succinate, and other esters or ethers of tocopherols. The product must be a chemically defined vitamin or a derivative thereof, as specified in Chapter 29, which covers 'Organic chemicals.' If the product is a mixture, a preparation, or formulated for specific uses (e.g., a dietary supplement in dosage form), it may fall under other headings, such as Chapter 30 (Pharmaceutical products) or Chapter 21 (Miscellaneous edible preparations), depending on its composition and intended use. The WCO Explanatory Notes for Chapter 29 provide detailed guidance on the chemical purity and structure required for classification within this chapter.
Which common trade agreements offer preferential duty treatment for Vitamin E and its derivatives (HS 2936.28)?
Many trade agreements provide preferential duty treatment for HS 2936.28, often resulting in a 0.00% or 'Free' duty rate. For example, goods originating from countries party to agreements like the North American Free Trade Agreement (NAFTA) – now USMCA – for imports into the US, the EU's various Free Trade Agreements (FTAs) with countries like South Korea, Japan, or Canada, or the UK's independent FTAs, typically benefit from duty-free access. To claim preferential rates, importers must ensure the goods meet the specific Rules of Origin (ROO) outlined in the respective agreement and possess the required documentation, such as a Certificate of Origin (e.g., EUR.1, GSP Form A, or a self-certification by the exporter). Failure to meet ROO or provide proper documentation will result in the application of the MFN duty rate.
What specific documentation is required for importing Vitamin E and its derivatives under HS 2936.28?
Standard import documentation for HS 2936.28 typically includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration. For claiming preferential duty rates under a trade agreement, a valid Certificate of Origin (e.g., a USMCA Certificate of Origin, EUR.1 movement certificate, or an invoice declaration) is essential. Depending on the country of import and the specific use of the Vitamin E, additional regulatory documentation may be required. For instance, if intended for food, feed, or pharmaceutical use, health certificates, safety data sheets (SDS), or compliance with specific food and drug administration regulations (e.g., FDA in the US, EFSA in the EU) might be necessary. Importers should consult the specific import requirements of the destination country's customs and relevant regulatory agencies.