HS 293979 Other
Quick Answer: Products imported under HS 293979 enter the UK and EU duty-free, while the US imposes a 25% ad valorem duty rate. This residual classification, "Other," applies to alkaloids of the opium poppy and their derivatives, and other vegetable alkaloids, their salts, ethers, esters and other derivatives, not elsewhere specified or included in Chapter 29. This broad category requires careful consideration to ensure accurate classification, as misclassification can lead to significant penalties. Importers should consult detailed tariff schedules and potentially seek expert advice to confirm the correct classification for their specific goods. CustomTariffs aggregates this data for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939791000 | 0.00 % | — | — |
| 2939799010 | 0.00 % | — | — |
| 2939799030 | 0.00 % | — | — |
| 2939799090 | 0.00 % | — | — |
| 2939790000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939799020 | 0.00 % | — | — |
| 2939799030 | 0.00 % | — | — |
| 2939791000 | 0.00 % | — | — |
| 2939799000 | 0.00 % | — | — |
| 2939790000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2939790000 | 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 293979 cover?
This subheading covers "Other" alkaloids of the opium poppy and their derivatives, not elsewhere specified or included in heading 2939. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category captures alkaloids derived from the opium poppy (Papaver somniferum) and their chemically modified or synthesized derivatives that do not fit into more specific subheadings within 2939. For example, the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database define this as a catch-all for such compounds, ensuring comprehensive coverage within the chapter on organic chemicals.
What falls outside HS 293979?
The following products are excluded from HS 293979: alkaloids of opium poppy and their derivatives that are specifically enumerated in preceding subheadings of heading 2939, such as morphine, codeine, and their salts or simple derivatives. For instance, pure morphine hydrochloride, a direct derivative, would be classified under a more specific code. Additionally, synthetic or semi-synthetic opioid analgesics that are not directly derived from opium poppy alkaloids, even if structurally similar, are typically classified elsewhere in Chapter 29, often under headings for heterocyclic compounds or other specific organic chemical categories.
What are common classification mistakes for HS 293979?
A common error is misclassifying synthetic opioid analgesics that are not directly derived from opium poppy alkaloids under this subheading. General Interpretative Rule 1 (GIR 1) of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Importers may incorrectly assume any opioid-like substance belongs here, overlooking the specific requirement for derivation from the opium poppy or its natural alkaloids, leading to misclassification and potential duty discrepancies.
How should importers classify products under HS 293979?
The correct procedure for classifying products under HS 293979 involves a thorough examination of the chemical composition and origin of the substance. Importers and customs brokers must verify if the product is an alkaloid of the opium poppy or a derivative thereof and confirm it is not specifically listed in more precise subheadings within HS 2939. Consulting the WCO Explanatory Notes and national tariff schedules, such as the UK Trade Tariff, is crucial for accurate determination, especially for complex or novel compounds.
How is the duty calculated for products under HS 293979?
A shipment of 10 kilograms of noscapine, a non-narcotic opium alkaloid, declared at a customs value of $5,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.7% ad valorem as per the USITC Harmonized Tariff Schedule (HTS) for a similar "other" alkaloid derivative, the duty would be $185.00 USD ($5,000 × 0.037). This calculation is based on the declared value, as the rate is ad valorem, meaning it is a percentage of the value.
Which trade agreements reduce duties for HS 293979?
Several free trade agreements may reduce the applicable duty rate for HS 293979, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Australia and Vietnam. To claim these preferences, a valid origin declaration or certificate, such as a self-certified origin statement for USMCA or a CPTPP Certificate of Origin, is typically required.
```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 code 293979?
HS code 293979, classified as 'Other alkaloids, natural or synthesized, and their derivatives; salts, ethers, esters and other derivatives', often carries a 0.00% Most Favored Nation (MFN) duty rate in many major economies, including the United States (USITC) and the European Union (EU TARIC). However, specific preferential rates under Free Trade Agreements (FTAs) or other trade programs may apply, and some countries might have higher duty rates. For instance, the UK Trade Tariff shows a 0.00% duty for many origins but can reach up to 25% for certain goods from countries without preferential trade agreements. Always verify the specific rate applicable to your origin country and destination market.
How is the import duty for HS code 293979 calculated, and can you provide an example?
The duty calculation for HS code 293979 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). If the duty rate is ad valorem, the calculation is: Duty Amount = (Customs Value of Goods × Ad Valorem Duty Rate). For example, if the ad valorem duty rate is 3.5% and the customs value of the imported goods is $10,000, the duty would be $10,000 × 0.035 = $350. If the duty is specific, the calculation is: Duty Amount = (Quantity of Goods × Specific Duty Rate per Unit). Always refer to the specific tariff schedule of the importing country for the correct duty basis and rate.
What documentation is typically required for importing goods under HS code 293979?
Importing goods classified under HS code 293979 generally requires standard international trade documentation. This includes a commercial invoice detailing the description, quantity, value, and origin of the goods; a packing list; a bill of lading or air waybill for transportation; and a certificate of origin. Depending on the specific derivative or alkaloid being imported, additional documentation may be necessary, such as a Certificate of Analysis (CoA) to confirm chemical composition and purity, or import permits and licenses from relevant regulatory bodies (e.g., health or environmental agencies) if the substance is controlled or regulated.
Which common trade agreements might offer preferential duty rates for HS code 293979?
Preferential duty rates for HS code 293979 can be accessed through various trade agreements. For imports into the United States, agreements like the USMCA (United States-Mexico-Canada Agreement) or bilateral FTAs with countries such as Australia or South Korea may offer reduced or zero duties, provided the goods meet the rules of origin. Similarly, the European Union offers preferential rates through its Economic Partnership Agreements (EPAs) and Association Agreements with numerous countries. The UK also benefits from a network of trade agreements post-Brexit. Importers must consult the specific text of the relevant trade agreement and ensure their goods comply with the stipulated rules of origin to claim preferential treatment.
What are the criteria for classifying a substance as 'Other' under HS code 293979?
HS code 293979 is a residual category for alkaloids, natural or synthesized, and their derivatives, along with their salts, ethers, esters, and other derivatives, that are not specifically listed under preceding HS codes within Chapter 29 of the Harmonized System. Classification under 293979 requires a thorough chemical analysis and comparison against the Explanatory Notes of the WCO (World Customs Organization) and the specific national tariff schedules. If an alkaloid or its derivative does not fit into more specific headings like 2939.11 (Opium alkaloids, their derivatives; other opium alkaloids, their salts, ethers, esters and other derivatives), 2939.20 (Quinine and its salts), 2939.30 (Caffeine and its salts), 2939.43 (Other synthetic derivatives of ephedrine), 2939.44 (Synthetic derivatives of ephedrine), 2939.45 (Synthetic derivatives of ephedrine), 2939.46 (Synthetic derivatives of ephedrine), 2939.49 (Other synthetic derivatives of ephedrine), 2939.63 (Other synthetic derivatives of ephedrine), 2939.69 (Other synthetic derivatives of ephedrine), 2939.71 (Synthetic derivatives of ephedrine), 2939.80 (Other alkaloids, natural or synthesized, and their derivatives; salts, ethers, esters and other derivatives), it will likely fall under 2939.79. A customs broker or a chemical expert may be needed to confirm the correct classification.