HS 300310 Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
Quick Answer: Medicaments containing penicillins or their derivatives, or streptomycins or their derivatives, enter the UK at 0.00%, the EU at 0.00%, and the US at Free, 15.4¢/kg + 49% under the MFN rate. This classification specifically covers pharmaceutical preparations that contain these types of antibiotics, which are crucial for treating bacterial infections. Importers should be aware of the significant ad valorem and specific duty components in the US, which can impact landed costs. Exporters should ensure accurate product descriptions to align with these specific antibiotic classifications. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3003100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3003100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3003100000 | 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 300310 cover?
This subheading covers pharmaceutical preparations containing penicillins or their derivatives, specifically those with a penicillanic acid structure, or streptomycins or their derivatives. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database, this classification applies to finished or semi-finished medicinal products intended for human or veterinary use, provided they meet the chemical structure criteria for penicillins or streptomycins. These are typically presented in dosage forms such as vials, ampoules, or tablets.
What falls outside HS 300310?
The following products are excluded from HS 300310: bulk active pharmaceutical ingredients (APIs) of penicillins or streptomycins, which are typically classified under HS 2941; preparations containing other antibiotics not derived from penicillanic acid or streptomycins; and non-medicinal preparations containing these substances, such as laboratory reagents. For instance, a bulk powder of amoxicillin trihydrate intended for further manufacturing would likely fall under HS 2941.10, not this subheading.
What are common classification mistakes for HS 300310?
A common error is misclassifying bulk active pharmaceutical ingredients as finished medicinal products under this subheading. General Rule of Interpretation (GRI) 1 of the Harmonized System mandates that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a product is an unformulated active substance, even if it is a penicillin or streptomycin derivative, it should be classified in heading 2941, which covers antibiotics.
How should importers classify products under HS 300310?
The correct procedure for classifying products under HS 300310 involves a thorough review of the product's composition and intended use. Importers and customs brokers must verify that the product contains penicillins or streptomycins with the specified structural characteristics and is presented as a finished or semi-finished pharmaceutical preparation. Consulting the product's Certificate of Analysis (CoA) and the official tariff schedule for the importing country, such as the USITC HTS or EU TARIC, is crucial for accurate classification.
How is the duty calculated for products under HS 300310?
A shipment of 10,000 vials of Amoxicillin Injection, 500mg/vial, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.00% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 3003.10.10.
Which trade agreements reduce duties for HS 300310?
Several free trade agreements may reduce the applicable duty rate for HS 300310, including the United States-Mexico-Canada Agreement (USMCA), which can result in duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) allows for duty-free entry for eligible goods from designated developing countries. To claim these preferences, importers typically need to provide a self-certified origin declaration for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
```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 300310, which covers penicillins and streptomycins?
Import duty rates for HS code 300310 can vary significantly by country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under trade agreements may apply. The EU's TARIC system and the UK's Trade Tariff will list specific rates applicable to imports into those regions, which may include ad valorem duties or specific duties. Always consult the relevant national tariff schedule for the most accurate and up-to-date rates applicable to your import destination.
What specific criteria must be met for a product to be classified under HS code 300310?
To be classified under HS code 300310, the product must be a medicinal preparation containing penicillins or their derivatives, specifically those with a penicillanic acid structure, or streptomycins or their derivatives. This classification applies to finished or unfinished pharmaceutical preparations intended for therapeutic or prophylactic uses. The presence of these active pharmaceutical ingredients (APIs) is the primary determinant. Referencing the Explanatory Notes to the Harmonized System (WCO) provides further guidance on the scope of this heading.
What documentation is typically required when importing goods classified under HS code 300310?
When importing goods under HS code 300310, importers and customs brokers should be prepared to provide several key documents. These typically include a commercial invoice, a packing list, and a bill of lading or air waybill. Crucially, a Certificate of Analysis (CoA) or a manufacturer's statement confirming the composition and purity of the pharmaceutical preparation is often required. Depending on the importing country's regulations, a pharmaceutical import license or registration from the relevant health authority (e.g., FDA in the US, EMA in the EU) may also be necessary. Always verify specific import requirements with the customs authority of the destination country.
How is the import duty calculated for HS code 300310 if a specific duty rate is applied, such as 15.4¢/kg + 49%?
If a compound duty rate like '15.4¢/kg + 49% ad valorem' is applied to HS code 300310, the total duty is calculated in two parts. First, a specific duty is applied based on the weight of the goods (e.g., 15.4 US cents per kilogram). Second, an ad valorem duty is applied based on the value of the goods (e.g., 49% of the customs value). The total duty payable is the sum of these two calculated amounts. For example, if you import 100 kg of goods valued at $1,000 USD with a rate of 15.4¢/kg + 49% ad valorem (assuming USD cents), the duty would be (100 kg * 15.4¢/kg) + (49% * $1,000 USD) = 1540¢ + $490 USD = $15.40 USD + $490 USD = $505.40 USD. It is essential to use the correct currency and conversion rates as specified by the importing country's customs authority.
Do common trade agreements, like USMCA or EU trade deals, offer preferential duty rates for HS code 300310?
Yes, common trade agreements can significantly impact duty rates for HS code 300310. For instance, goods originating from countries party to the United States-Mexico-Canada Agreement (USMCA) may benefit from preferential duty rates, potentially reducing or eliminating duties if rules of origin are met. Similarly, the European Union has numerous trade agreements with third countries that could provide preferential access. Importers must verify the specific terms of applicable trade agreements, including rules of origin and required documentation (e.g., Certificate of Origin), to claim preferential treatment. Consulting the tariff schedule of the importing country, which often details preferential rates, is crucial.