HS 293942 Pseudoephedrine (INN) and its salts
Quick Answer: HS code 2939.42 specifically covers Pseudoephedrine (INN) and its salts. Pseudoephedrine is a sympathomimetic drug commonly used as a decongestant in over-the-counter medications. It is also a precursor chemical in the illicit manufacture of methamphetamine, leading to strict regulatory controls globally. For importers and exporters, understanding the varying duty rates and regulatory landscape is crucial. In the UK and EU, the standard duty rate for this heading is 0.00% ad valorem. Conversely, the United States applies a more complex duty structure, often listed as "Free" but also potentially subject to a compound rate such as 15.4¢/kg + 59% ad valorem, depending on specific circumstances and applicable trade programs. Beyond tariffs, stringent licensing, permitting, and reporting requirements for controlled substances apply in most jurisdictions, necessitating careful compliance with national and international drug control conventions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939420000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939420000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939420000 | 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 293942 cover?
This subheading covers pseudoephedrine (INN) and its salts, specifically referring to the isolated chemical compound in its pure or commercial forms. Pseudoephedrine, an International Nonproprietary Name (INN), is a sympathomimetic drug of the phenethylamine and amphetamine chemical classes, commonly used as a decongestant. The WCO Harmonized System Nomenclature for Chapter 29, specifically Heading 2939, details "Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives." Subheading 2939.42 precisely delineates pseudoephedrine and its various salt forms, such as pseudoephedrine hydrochloride or pseudoephedrine sulfate, when presented as distinct chemical compounds for pharmaceutical or other industrial uses, as defined by the USITC Harmonized Tariff Schedule (HTS) and EU TARIC.
What falls outside HS 293942?
The following products are excluded from HS 293942: preparations containing pseudoephedrine mixed with other active ingredients or formulated into dosage forms for retail sale. For instance, cold and flu medications containing pseudoephedrine combined with acetaminophen or ibuprofen, or presented as tablets, capsules, or liquid syrups, are typically classified in Chapter 30, specifically under headings such as 3004 ("Medicaments... put up in measured doses or in forms or packings for retail sale"). Similarly, ephedrine and its salts, while chemically related, are classified separately under HS 2939.41. Mixtures of pseudoephedrine with excipients that do not alter its fundamental character as a single chemical compound, but are not yet in retail dosage forms, would generally remain in 2939.42, but the distinction is crucial for proper classification.
What are common classification mistakes for HS 293942?
A common error is misclassifying pharmaceutical preparations containing pseudoephedrine in subheading 293942, rather than in Chapter 30. This mistake often arises from failing to apply General Interpretative Rule (GRI) 3(a), which prioritizes the heading providing the most specific description. While 293942 specifically names pseudoephedrine, Chapter 30 provides a more specific description for "medicaments" in measured doses or for retail sale. Another frequent error is confusing pseudoephedrine with ephedrine, leading to incorrect classification under 2939.41. Importers must carefully verify the specific isomer and chemical structure to ensure accurate differentiation. Furthermore, failing to identify the salt form of pseudoephedrine, although still covered by 293942, can lead to documentation discrepancies and potential delays.
How should importers classify products under HS 293942?
The correct procedure for classifying products under HS 293942 involves several critical steps for importers and customs brokers. First, verify that the product is indeed pseudoephedrine (INN) or one of its salts, ensuring it is not a mixture or preparation for retail sale. Obtain the Certificate of Analysis (CoA) or technical data sheet to confirm the chemical identity, purity, and specific salt form. Next, consult the WCO Explanatory Notes for Heading 2939 to understand the scope and exclusions. Apply General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If the product is a pure chemical compound of pseudoephedrine or its salt, and not a medicament, then 293942 is the appropriate classification. Always cross-reference with the official USITC HTS and EU TARIC databases for any specific national or regional rulings or additional notes.
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FAQ
What is the Most Favored Nation (MFN) import duty rate for Pseudoephedrine (INN) and its salts under HS 2939.42 in key markets?
The MFN import duty rates for HS 2939.42, 'Pseudoephedrine (INN) and its salts,' vary by importing country. For example, the United States generally applies a 'Free' duty rate for MFN (Normal Trade Relations) countries, as per the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database also indicates a 0.00% ad valorem duty rate for MFN imports. Importers should always consult the specific tariff schedule of the importing country for the most current and accurate MFN duty rate.
Are there any preferential duty rates available for Pseudoephedrine (INN) and its salts under HS 2939.42 through free trade agreements or special programs?
Yes, preferential duty rates may be available for HS 2939.42 depending on the country of origin and applicable trade agreements. For instance, 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 various Free Trade Agreements (FTAs) may qualify for a 0.00% duty rate, provided all rules of origin requirements are met. Similarly, the EU offers preferential rates under its numerous trade agreements (e.g., with Korea, Japan, Canada). Importers must ensure they have the necessary documentation, such as a certificate of origin, to claim preferential treatment. It is crucial to verify the specific agreement's rules of origin for 'Pseudoephedrine (INN) and its salts' to ensure eligibility.
What are the primary classification criteria for Pseudoephedrine (INN) and its salts under HS 2939.42, and what are common misclassification risks?
HS 2939.42 specifically covers 'Pseudoephedrine (INN) and its salts.' The primary classification criterion is the chemical identity of the substance. 'INN' stands for International Nonproprietary Name, which provides a unique, globally recognized name for pharmaceutical substances. Classification under this subheading requires the product to be chemically pure pseudoephedrine or one of its recognized salts (e.g., pseudoephedrine hydrochloride). Common misclassification risks include products that are mixtures containing pseudoephedrine but are not pure pseudoephedrine or its salts, or preparations containing pseudoephedrine in measured doses (e.g., tablets, capsules), which would typically fall under Chapter 30 (Pharmaceutical products) rather than Chapter 29 (Organic chemicals). Importers must ensure their product's chemical purity and form align precisely with the subheading's description. WCO Explanatory Notes for Chapter 29 provide further guidance on the classification of pure organic compounds.
What specific documentation is required for importing Pseudoephedrine (INN) and its salts (HS 2939.42), given its status as a controlled substance precursor?
Due to its status as a precursor chemical for illicit drug manufacture, importing Pseudoephedrine (INN) and its salts (HS 2939.42) is subject to stringent controls and requires specific documentation beyond standard customs entry. In the United States, importers must comply with regulations enforced by the Drug Enforcement Administration (DEA), which typically requires a DEA import permit and may involve specific reporting requirements under the Combat Methamphetamine Epidemic Act of 2005. Similar controls exist in the EU under Regulation (EC) No 273/2004 and Regulation (EC) No 111/2004 on drug precursors, requiring import authorizations and declarations. The UK also has its own licensing and reporting requirements. Required documentation generally includes: commercial invoice, packing list, bill of lading/air waybill, certificate of analysis, safety data sheet (SDS), and specific national import licenses or permits from relevant drug enforcement or health authorities. Importers should proactively engage with their customs broker and relevant national regulatory bodies to ensure full compliance before shipment.