HS 293945 Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts
Quick Answer: HS code 293945 specifically covers levometamfetamine, metamfetamine (INN), metamfetamine racemate, and their respective salts. These are controlled substances, primarily used in pharmaceutical applications or for research, subject to strict regulatory oversight due to their psychoactive properties. Importers and exporters should be aware of the highly restricted nature of these chemicals. Across major jurisdictions, the duty rates are generally low or free. For instance, the UK and EU apply a 0.00% ad valorem duty rate. In the US, the general duty rate is Free, though a 25% ad valorem rate may apply under specific trade provisions (e.g., Section 301 tariffs). Beyond tariffs, significant trade considerations include stringent licensing, permitting, and reporting requirements mandated by national and international drug control agencies (e.g., DEA in the US, national health authorities in the EU/UK). Compliance with these non-tariff measures is paramount.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939450000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939450000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939450000 | 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 293945 cover?
This subheading covers levometamfetamine, metamfetamine (INN), metamfetamine racemate, and their respective salts, as explicitly defined within the Harmonized System Nomenclature. These are specific alkaloids and their derivatives, falling under Heading 2939, which encompasses "Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives." The classification is precise, focusing on the chemical identity of these controlled substances. Official definitions from the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with the WCO's interpretation, ensuring consistent global classification for these particular chemical compounds, which are often subject to strict regulatory controls due to their nature.
What falls outside HS 293945?
The following products are excluded from HS 293945: other alkaloids not specifically named, even if structurally similar, such as ephedrine (typically found in 2939.42) or pseudoephedrine (often in 2939.43). Furthermore, preparations containing these substances, where the substances are not in their pure form or as their direct salts, but rather mixed with other ingredients for pharmaceutical or other uses, would generally be classified elsewhere, often in Chapter 30 if they constitute medicaments. For instance, a finished pharmaceutical product containing metamfetamine as an active ingredient, formulated for therapeutic use, would likely fall under Chapter 30, specifically Heading 3004, rather than this chemical-specific subheading.
What are common classification mistakes for HS 293945?
A common error is misclassifying preparations containing metamfetamine or its salts under this subheading, rather than under Chapter 30. Importers sometimes overlook General Interpretative Rule (GRI) 3(b), which prioritizes classification by essential character for mixtures and composite goods. If the metamfetamine is part of a medicament, the essential character is often that of a medicament, leading to classification in Heading 3004. Another mistake is confusing isomers or related compounds, such as amphetamine, which is classified under 2939.41, with the specific substances listed in 2939.45. Precision in chemical nomenclature is paramount to avoid these errors and ensure compliance with the WCO's detailed chemical classifications.
How should importers classify products under HS 293945?
The correct procedure for classifying products under HS 293945 involves a rigorous chemical analysis and verification of the product's exact chemical identity. Importers and customs brokers must obtain a Certificate of Analysis (CoA) or similar documentation from the manufacturer, confirming that the substance is precisely levometamfetamine, metamfetamine (INN), metamfetamine racemate, or one of their salts. It is crucial to cross-reference the chemical name and CAS (Chemical Abstracts Service) number against the official WCO Harmonized System Explanatory Notes, the USITC HTS, and the EU TARIC database to ensure an exact match. Any deviation in chemical structure or the presence of other active ingredients necessitates a re-evaluation, potentially leading to classification in a different subheading or chapter, especially if it constitutes a pharmaceutical preparation.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS 2939.45 (Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts) in major trading blocs?
Import duty rates for HS 2939.45 can vary significantly based on the importing country and any applicable trade agreements. For instance, under the Harmonized Tariff Schedule of the United States (HTSUS), the Most Favored Nation (MFN) duty rate for this heading is often 0.00% ad valorem. Similarly, the EU TARIC database and the UK Global Tariff generally show a 0.00% ad valorem duty rate for goods classified under this subheading for most third countries. However, it is crucial for importers to verify the specific duty rate applicable to their country of import, as some nations may apply different rates, potentially including higher rates such as 25% ad valorem, especially if the product is subject to specific national regulations or trade remedies. Always consult the official tariff schedule of the destination country (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) for the most accurate and current information.
What are the key classification criteria for products under HS 2939.45, particularly distinguishing between isomers?
The primary classification criterion for HS 2939.45 is the chemical identity of the substance. This heading specifically covers 'Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts.' Classification hinges on accurately identifying the specific isomer (levometamfetamine or metamfetamine) or the racemate, and their respective salts. Metamfetamine (INN) refers to the dextrorotatory isomer, while levometamfetamine is the levorotatory isomer. The racemate is an equimolar mixture of both. Importers must provide precise chemical identification, often supported by Certificates of Analysis (CoA) or other laboratory documentation, to confirm the exact chemical structure and optical activity. Misidentification of isomers or salts could lead to incorrect classification and potential penalties, as these substances are often subject to strict controls.
What documentation is typically required for importing substances classified under HS 2939.45, given their controlled nature?
Due to the controlled nature of substances like metamfetamine and its isomers, importing goods under HS 2939.45 typically requires extensive documentation beyond standard commercial invoices and packing lists. Importers should anticipate needing: 1) Import Licenses/Permits: Issued by national drug control authorities (e.g., DEA in the US, national competent authorities in the EU/UK). 2) Pre-import Notifications: Often required to inform authorities of upcoming shipments. 3) End-Use Certificates: Confirming the legitimate purpose of the import (e.g., pharmaceutical research, analytical standards). 4) Certificates of Analysis (CoA): Detailing the chemical purity, identity, and sometimes the optical rotation of the substance. 5) Material Safety Data Sheets (MSDS/SDS): Providing safety information. 6) Customs Declarations: Accurately reflecting the HS code and value. Failure to provide complete and accurate documentation will result in significant delays, seizure of goods, and potential legal penalties. Importers should engage with their customs broker and regulatory affairs specialists well in advance of any shipment.
Are there any common trade agreements that offer preferential duty rates for HS 2939.45, and how can importers claim them?
Given that the MFN duty rate for HS 2939.45 is frequently 0.00% ad valorem in many developed economies (e.g., US, EU, UK), preferential duty rates under free trade agreements (FTAs) or Generalized System of Preferences (GSP) schemes may not offer additional duty savings in those specific cases, as 'Free' or 0.00% is already the lowest possible rate. However, in countries where a higher MFN rate (e.g., 25%) applies, preferential agreements could be highly beneficial. To claim preferential rates, importers must: 1) Verify Origin: Ensure the goods meet the Rules of Origin criteria specified in the relevant trade agreement. 2) Obtain Proof of Origin: This typically involves a Certificate of Origin (e.g., EUR.1, Form A, or a self-certification by the exporter) issued or endorsed by the exporting country's authorities, or a declaration on the commercial invoice. 3) Declare Preference: Clearly indicate the claim for preferential treatment on the customs declaration. Importers should consult the specific trade agreement and the customs regulations of the importing country to understand the precise requirements for claiming preferential duty rates.