HS 300342 Containing pseudoephedrine (INN) or its salts
Quick Answer: Medicaments containing pseudoephedrine (INN) or its salts imported under HS 300342 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers pharmaceutical preparations for human or animal use that contain pseudoephedrine, a common decongestant, or its salts. Importers and customs brokers should note that while duty rates are currently zero in these major markets, the trade of pseudoephedrine is subject to strict regulations and controls in many jurisdictions due to its potential diversion for illicit drug manufacturing. Compliance with national precursor chemical legislation is paramount. CustomTariffs aggregates this tariff information for ease of reference.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3003420000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3003420000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3003420000 | 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 300342 cover?
This subheading covers medicaments containing pseudoephedrine (INN) or its salts, as defined by the World Customs Organization's Harmonized System Nomenclature. According to the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes pharmaceutical preparations specifically formulated with pseudoephedrine, a decongestant, for therapeutic or prophylactic uses. These preparations are typically found in tablet, capsule, or liquid forms, intended for the relief of nasal congestion associated with colds, allergies, or sinusitis. The presence of pseudoephedrine or its salts is the defining characteristic for classification under this code.
What falls outside HS 300342?
The following products are excluded from HS 300342: medicaments containing other active pharmaceutical ingredients not specified as pseudoephedrine or its salts, even if they offer similar therapeutic effects. For instance, nasal sprays containing oxymetazoline or phenylephrine would be classified under different subheadings within Chapter 30. Furthermore, raw pseudoephedrine powder or bulk chemical ingredients not yet formulated into a finished medicament are generally classified under Chapter 29. Preparations containing pseudoephedrine in combination with other controlled substances may also be subject to specific national regulations and potentially different classifications.
What are common classification mistakes for HS 300342?
A common error is misinterpreting the presence of pseudoephedrine. Importers might incorrectly classify products containing related but distinct compounds, or fail to recognize that the presence of pseudoephedrine, even as a minor component in a multi-ingredient formulation, mandates classification under this subheading, provided it meets the criteria of a medicament. This can arise from overlooking the specific chemical name or its salts. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.
How should importers classify products under HS 300342?
The correct procedure for classifying products under HS 300342 involves a thorough review of the product's composition and intended use. Importers and customs brokers must verify that the medicament contains pseudoephedrine (INN) or its salts as an active ingredient. Consulting the product's Certificate of Analysis (CoA) and the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, is essential. If the product is a combination of ingredients, confirm that pseudoephedrine is present and that the preparation is indeed a medicament, not a raw chemical.
How is the duty calculated for products under HS 300342?
A shipment of 10,000 boxes of "Sudafed Congestion Relief" tablets, each box declared at a customs value of $2.50 USD, totaling $25,000 USD, would attract a US duty. Assuming the Most Favored Nation (MFN) duty rate for this specific formulation under the USITC Harmonized Tariff Schedule is 3.5% ad valorem, the duty would be $875.00 USD ($25,000 × 0.035). This calculation is based on the declared customs value of the goods, as specified in the USITC HTS, Chapter 30, subheading 3003.42.
Which trade agreements reduce duties for HS 300342?
Several free trade agreements may reduce the applicable duty rate for HS 300342, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. While not directly applicable to this specific subheading in all cases, the Generalized System of Preferences (GSP) may offer reduced or free entry for certain developing countries, requiring a GSP Form A. Always verify origin and specific eligibility criteria.
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FAQ
What are the import duty rates for HS code 300342, which covers preparations containing pseudoephedrine?
For HS code 300342, the standard Most Favored Nation (MFN) duty rate is 0.00%. Preferential duty rates under various trade agreements also typically result in a Free (0.00%) duty. For example, under the US-Korea Free Trade Agreement, the rate is Free. Always verify the specific preferential rate applicable to your country of origin. Source: USITC Harmonized Tariff Schedule.
How is the import duty for HS code 300342 calculated, and can you provide an example?
The duty for HS code 300342 is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. Since the duty rate is 0.00%, the calculated duty amount will be zero. For example, if you import a shipment valued at $10,000, the duty would be $10,000 (value) × 0.00% (duty rate) = $0.00. Even with a 0% duty rate, other fees such as customs processing fees may still apply.
What specific documentation is required when importing goods classified under HS code 300342?
While the duty rate is 0.00%, importing pharmaceutical preparations requires careful documentation. Importers must provide a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a Certificate of Analysis (CoA) from the manufacturer is often required to verify the composition and quality of the product, confirming it contains pseudoephedrine or its salts. Depending on the importing country's regulations, additional permits or licenses from health authorities (e.g., FDA in the US) may be necessary to ensure compliance with pharmaceutical import laws.
Are there any trade agreements that significantly impact the duty rates for HS code 300342?
Yes, numerous trade agreements offer preferential duty rates, often resulting in Free entry for goods under HS code 300342. For instance, agreements like the USMCA (United States-Mexico-Canada Agreement) and the EU's trade agreements with various partner countries generally provide for 0.00% duty on such pharmaceutical preparations. Importers should consult the specific tariff schedule of their importing country and the relevant trade agreement to confirm eligibility and any specific rules of origin that must be met to claim preferential treatment.
What are the key classification criteria for goods to be classified under HS code 300342?
The primary criterion for classification under HS code 300342 is that the product must be a pharmaceutical preparation containing pseudoephedrine (INN) or its salts. This means the preparation is intended for use in human or veterinary medicine and pseudoephedrine must be a principal active ingredient. The World Customs Organization (WCO) and national tariff authorities provide explanatory notes that clarify what constitutes a 'preparation' and the threshold for an ingredient to be considered 'containing' it. Misclassification can occur if the product is a bulk chemical rather than a prepared dosage form or if pseudoephedrine is not a significant component.