HS 293911 Alkaloids of opium and their derivatives; salts thereof

Quick Answer: HS code 2939.11 specifically covers the alkaloids derived from opium, such as morphine, codeine, and thebaine, along with their chemical derivatives and their respective salts. These substances are primarily used in pharmaceuticals for pain management and other medical applications, but are also subject to stringent international controls due to their potential for abuse. For importers and exporters, understanding the regulatory landscape is crucial. The United Kingdom and the European Union generally apply a 0.00% ad valorem duty rate for products classified under 2939.11. In contrast, the United States imposes a more complex duty structure, typically "Free" for most favored nation (MFN) status, but can also include specific rates such as "15.4¢/kg + 50%" ad valorem, depending on the specific product and origin. Beyond tariffs, strict licensing, import/export permits, and compliance with international drug control treaties (e.g., UN Single Convention on Narcotic Drugs) are mandatory.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2939110000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2939110000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2939110000 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 to Classify This HS Code?

What products does HS 293911 cover?

This subheading covers specifically the alkaloids of opium and their derivatives, as well as their respective salts. This includes naturally occurring compounds extracted from the opium poppy (Papaver somniferum) and synthetic or semi-synthetic modifications thereof. Key examples include morphine, codeine, thebaine, and papaverine, along with their various salt forms such as morphine sulfate or codeine phosphate. The WCO Harmonized System Explanatory Notes for Heading 2939 confirm this scope, emphasizing the chemical nature and origin from opium, which is further reflected in the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC classification system.

What falls outside HS 293911?

The following products are excluded from HS 293911: opium itself, which is classified under Chapter 13 (e.g., 1302.11 for opium sap and extract), and synthetic narcotics that are not chemically derived from opium alkaloids, even if they have similar pharmacological effects. For instance, fentanyl and its derivatives, while potent opioids, are entirely synthetic and would be classified elsewhere within Chapter 29, typically under 2933 or 2934 depending on their heterocyclic structure. Additionally, pharmaceutical preparations containing these alkaloids in measured doses, intended for therapeutic use, are generally classified in Chapter 30, specifically under heading 3004, as they are no longer in their bulk chemical form.

What are common classification mistakes for HS 293911?

A common error is misclassifying pharmaceutical preparations containing opium alkaloids under 293911 instead of Chapter 30. Importers often overlook Legal Note 1(d) to Chapter 29, which states that the chapter does not cover medicaments of heading 3003 or 3004. If the product is presented in measured doses or put up for retail sale for therapeutic or prophylactic uses, it falls under Chapter 30, even if the active ingredient is an opium alkaloid. Another mistake is classifying synthetic opioids not derived from opium alkaloids here, violating General Interpretative Rule (GRI) 1, which mandates classification according to the terms of the headings and any relative section or chapter notes.

How should importers classify products under HS 293911?

The correct procedure for classifying products under HS 293911 involves a meticulous review of the product's chemical composition and presentation. Importers and customs brokers must first confirm that the substance is indeed an alkaloid of opium or a direct derivative thereof, or a salt of such a compound. Next, verify that the product is in bulk form, not prepared as a medicament in measured doses or for retail sale, which would direct it to Chapter 30. Consulting the WCO Explanatory Notes for Heading 2939 and relevant national tariff schedules (e.g., USITC HTSUS, EU TARIC) is crucial to ensure accurate application of GRI 1 and any pertinent Chapter or Section Notes.

Which HS Codes Are Related?

HS 293941 HS 293961 HS 293920 HS 293963 HS 293962 HS 293333

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the Most Favored Nation (MFN) duty rate for HS 2939.11 in the United States, and are there any preferential rates available?

For the Harmonized Tariff Schedule of the United States (HTSUS) subheading 2939.11.00.00, covering 'Alkaloids of opium and their derivatives; salts thereof: Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and their salts,' the Column 1 (MFN) General duty rate is 0.00%. This means these products are duty-free under MFN status. Preferential rates may also apply under various Free Trade Agreements (FTAs) or special programs. For example, under the Generalized System of Preferences (GSP), if applicable to a specific country and product, the rate would also be Free. Importers should consult the latest HTSUS and relevant trade agreement schedules to confirm specific country eligibility and rates, as these can change.

What are the key classification criteria for products under HS 2939.11, and what are common misclassification pitfalls?

HS 2939.11 specifically covers 'Alkaloids of opium and their derivatives; salts thereof.' The primary classification criterion is the chemical identity of the substance, confirming it is an alkaloid derived from opium or a salt of such an alkaloid. This includes substances like codeine, morphine, oxycodone, and their respective salts. A common misclassification pitfall involves distinguishing between crude vegetable saps and extracts (Chapter 13) and isolated, chemically defined alkaloids (Chapter 29). If the substance is a pure, isolated chemical compound, it belongs in Chapter 29. If it's a mixture or an extract not yet refined to a specific chemical compound, it would likely fall elsewhere. Furthermore, preparations containing these alkaloids, if they are dosage forms or mixtures for therapeutic or prophylactic uses, would typically be classified in Chapter 30 (Pharmaceutical products), not Chapter 29, which is for individual, unmixed chemical products. Accurate chemical analysis and product specifications are crucial for correct classification.

What specific documentation is required for importing products classified under HS 2939.11, given their controlled nature?

Due to the nature of the products under HS 2939.11 (opium alkaloids and derivatives), they are typically controlled substances. In addition to standard import documentation such as a commercial invoice, packing list, and bill of lading/air waybill, importers will almost certainly require permits and licenses from relevant national drug enforcement or health authorities. In the United States, this involves obtaining import permits from the Drug Enforcement Administration (DEA) for Schedule I, II, III, IV, and V controlled substances. Similar stringent controls exist in the EU (e.g., national competent authorities under the EU narcotics control framework), the UK (Home Office licenses), and other jurisdictions, often requiring both import and export licenses from the respective countries. Importers must ensure full compliance with both customs regulations and specific drug control laws, including pre-notification requirements and strict record-keeping.

Are there any specific trade agreements that offer preferential duty treatment for HS 2939.11 beyond MFN rates, particularly for EU or UK imports?

For imports into the European Union (EU) under TARIC code 2939 11 00 00, the Most Favored Nation (MFN) duty rate is 0.00% (Free). Similarly, for imports into the United Kingdom under the UK Global Tariff (UKGT) code 2939 11 00 00, the MFN duty rate is also 0.00% (Free). Given that the MFN rate is already 0.00% in these major customs territories, there is generally no further preferential duty treatment in terms of rate reduction available through trade agreements, as the duty cannot go lower than zero. However, trade agreements can still be relevant for other aspects, such as rules of origin, which confirm eligibility for the 0.00% rate, or for streamlining customs procedures. Importers should always verify the origin of their goods to ensure they meet the rules of origin criteria for any applicable trade agreement, even when the MFN rate is zero, as this can impact other regulatory requirements or statistical reporting.