HS 293930 Caffeine and its salts
Quick Answer: HS code 293930 specifically covers Caffeine and its salts. This heading encompasses the stimulant alkaloid caffeine, commonly found in coffee, tea, and energy drinks, as well as its various chemical salt derivatives. For importers and exporters, understanding the duty landscape is crucial. In the United Kingdom and the European Union, imports of products classified under 293930 generally face a 0.00% ad valorem duty rate. Conversely, the United States applies a "Free" duty rate for most favored nation (MFN) imports, but also lists a 59% ad valorem rate for non-MFN countries, highlighting the importance of country of origin and applicable trade agreements. Given caffeine's widespread use in pharmaceuticals, food, and beverages, accurate classification is vital to ensure compliance and avoid potential delays or penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939300000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939300000 | 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 293930 cover?
This subheading covers caffeine and its salts, specifically anhydrous caffeine, caffeine citrate, and other chemical salts derived from caffeine. As per the World Customs Organization (WCO) Harmonized System Nomenclature, Heading 2939 encompasses vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters, and other derivatives. Subheading 293930 precisely isolates caffeine, a purine alkaloid, and its various salt forms, which are widely used in pharmaceuticals, food and beverage industries, and cosmetics. Official definitions from the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system consistently align with this scope, focusing on the pure chemical compound and its direct salt derivatives.
What falls outside HS 293930?
The following products are excluded from HS 293930: preparations containing caffeine, such as energy drinks, coffee, tea, or pharmaceutical formulations where caffeine is merely an ingredient. For instance, a finished pharmaceutical tablet containing caffeine would typically be classified under Chapter 30 as a medicament, not under 293930. Similarly, coffee beans (roasted or unroasted) fall under Chapter 09, and tea under Chapter 09. Even concentrated caffeine extracts intended for beverage production, if not pure caffeine or its salts, might fall under other headings, such as 2101 for extracts, essences, and concentrates of coffee, tea, or maté. The key distinction is the chemical purity and form of caffeine itself, not its presence within a larger mixture or product.
What are common classification mistakes for HS 293930?
A common error is misclassifying caffeine-containing preparations as pure caffeine or its salts under 293930. Importers often overlook General Interpretative Rule (GRI) 2(b) and GRI 3(b), which dictate that mixtures and composite goods are classified according to the material or component which gives them their essential character. For example, a dietary supplement capsule primarily consisting of other active ingredients but containing a small amount of caffeine should not be classified here; it would likely fall under Chapter 21 or 30. Another mistake involves classifying synthetic purine derivatives that are structurally similar but not caffeine itself, or its direct salts, under this subheading, ignoring the specific chemical identity required by the nomenclature.
How should importers classify products under HS 293930?
The correct procedure for classifying products under HS 293930 involves a meticulous review of the product's chemical composition and form. Importers and customs brokers must first confirm that the product is indeed pure caffeine or one of its chemical salts, such as caffeine citrate, and not a mixture or preparation. Obtain a Certificate of Analysis (CoA) or Material Safety Data Sheet (MSDS) to verify the chemical identity, purity, and salt form. If the product is a mixture, apply General Interpretative Rules (GRI) 1 through 6 to determine the essential character and identify the correct heading and subheading. If in doubt, consider requesting a binding ruling from the relevant customs authority (e.g., CBP in the US, HMRC in the UK, or national customs authorities in the EU) to ensure compliance and avoid potential penalties.
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FAQ
What are the typical Most Favored Nation (MFN) import duty rates for HS code 2939.30 ('Caffeine and its salts') in major markets?
The MFN (Most Favored Nation) import duty rates for HS code 2939.30 can vary significantly by importing country. For example, the United States generally applies a 'Free' rate (0.00% ad valorem) to products classified under 2939.30. Similarly, the European Union's TARIC database often shows a 0.00% ad valorem duty rate for this heading. The UK Global Tariff also lists a 0.00% ad valorem rate. However, other countries may apply higher rates; for instance, some developing nations might have MFN rates as high as 59% ad valorem to protect domestic industries or generate revenue. Importers should always consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty rate.
What are the key classification criteria for products under HS 2939.30, specifically distinguishing caffeine from other alkaloids?
HS code 2939.30 specifically covers 'Caffeine and its salts.' The primary classification criterion is the chemical identity of the substance. Caffeine (1,3,7-trimethylxanthine) is an alkaloid, but this subheading is reserved exclusively for caffeine and its chemically defined salts (e.g., caffeine citrate). Other alkaloids, even if structurally similar or derived from the same plant sources, would be classified under different subheadings within Chapter 29 or 30, depending on their specific chemical structure and intended use. For instance, theophylline and theobromine, while related xanthine derivatives, have their own specific subheadings (e.g., 2939.51 for theophylline). Importers must ensure that laboratory analysis or Certificates of Analysis (CoA) clearly identify the product as caffeine or a salt thereof to justify classification under 2939.30, in accordance with the Harmonized System Explanatory Notes for Chapter 29.
Are there any common preferential duty programs or free trade agreements that offer reduced or zero duties for HS 2939.30?
Yes, products classified under HS 2939.30 are frequently eligible for preferential duty treatment under various free trade agreements (FTAs) and generalized system of preferences (GSP) programs, especially given the common MFN 'Free' rates in major markets. For instance, even if an MFN rate is already 0.00%, confirming origin under an FTA (like USMCA for North America, or various EU FTAs) is crucial for compliance and to ensure future duty-free status if MFN rates were to change. For countries with higher MFN rates, FTAs (e.g., between ASEAN nations, or specific bilateral agreements) or GSP schemes (e.g., for least developed countries) can reduce or eliminate duties, provided the goods meet the specific Rules of Origin (ROO) criteria of the respective agreement. Importers should consult the origin provisions of applicable trade agreements and obtain a valid Certificate of Origin (e.g., EUR.1, Form A, or specific FTA certificate) to claim preferential treatment.
What specific documentation is typically required by customs authorities for the import of caffeine under HS 2939.30?
For the import of caffeine and its salts under HS 2939.30, standard customs documentation is generally required, including a commercial invoice, packing list, and bill of lading/air waybill. Additionally, due to its nature as a chemical compound often used in pharmaceuticals, food, and beverages, customs authorities may request specific supplementary documents: a Certificate of Analysis (CoA) confirming the purity, identity, and specifications of the caffeine; a Material Safety Data Sheet (MSDS/SDS); and potentially a manufacturer's declaration. If claiming preferential duty rates under a free trade agreement, a valid Certificate of Origin (e.g., EUR.1, Form A, or specific FTA certificate) is mandatory. Depending on the end-use and national regulations, permits from health or food safety agencies might also be required, although caffeine itself is generally not a controlled substance in the same manner as narcotics.