HS 300349 Other
Quick Answer: Medicinal preparations containing alkaloids, glycosides, or their derivatives, not elsewhere specified, imported under HS 300349 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This residual classification applies to pharmaceutical products that do not fit into more specific headings within Chapter 30, particularly those containing specific active organic compounds like alkaloids or glycosides. Importers and customs brokers should exercise caution to ensure that no more precise HS code accurately describes the product, as misclassification can lead to delays and penalties. CustomTariffs aggregates this data to provide a clear overview of import duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3003490000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3003490000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3003490000 | 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 300349 cover?
This subheading covers medicinal preparations containing alkaloids or their derivatives, not elsewhere specified or included in Heading 3003. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for products that are not specifically enumerated in other subheadings of Heading 3003. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database define this as a residual category for such medicinal preparations, provided they meet the general criteria of Heading 3003, which pertains to medicaments of a kind used in medical, surgical, dental or veterinary purposes, put up in measured doses or in forms or packings for retail sale. The key is the presence of alkaloids or their derivatives as active ingredients.
What falls outside HS 300349?
The following products are excluded from HS 300349: medicaments containing antibiotics or other specific active pharmaceutical ingredients that are classified under more specific subheadings within Heading 3003 or other Chapters of the Harmonized System. For example, preparations containing penicillin or other specific antibiotics would not fall here. Additionally, non-medicinal preparations containing alkaloids, such as certain food supplements or cosmetic products, are classified elsewhere based on their primary function and composition, often under Chapters 21 or 33 respectively, and are not considered medicaments for human or animal treatment.
What are common classification mistakes for HS 300349?
A common error is misinterpreting the "other" nature of this subheading, leading to the classification of products that should be more specifically identified. For example, if a preparation contains a well-defined alkaloid derivative that has its own specific subheading or is covered by a more general pharmaceutical category, it should not be placed under 300349. This often arises from not fully consulting the Explanatory Notes to the Harmonized System or the specific national tariff schedules, which provide detailed guidance on the hierarchical structure of classification, adhering to General Interpretative Rule 3 where applicable.
How should importers classify products under HS 300349?
The correct procedure for classifying products under HS 300349 involves a thorough review of the product's composition, particularly the presence and nature of any alkaloids or their derivatives. Importers and customs brokers must first determine if the product qualifies as a medicament under Heading 3003. Subsequently, they must ascertain if the specific alkaloid-based medicament is covered by a more precise subheading. If it is not, and it contains alkaloids or their derivatives, then HS 300349 is the appropriate classification. Consulting the official tariff schedule and seeking expert advice is crucial for accurate declaration.
How is the duty calculated for products under HS 300349?
A shipment of 500 kilograms of "Codeine Phosphate Tablets," a medicament containing an alkaloid derivative, declared at a customs value of $10,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 6.5% ad valorem as per the USITC Harmonized Tariff Schedule (HTS), the duty would be calculated as $650.00 USD (6.5% × $10,000 USD). This calculation is based on the declared value of the goods, as the HTS for this specific product often specifies an ad valorem rate, requiring the value of the imported merchandise to determine the final duty amount.
Which trade agreements reduce duties for HS 300349?
Several free trade agreements may reduce the applicable duty rate for HS 300349, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for eligible products from certain developing countries, such as India. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA or a GSP Form A, depending on the specific agreement and the exporting country's eligibility, as mandated by the importing jurisdiction's customs regulations.
```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 300349?
HS code 300349, categorized under 'Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale', specifically covers 'Other' medicaments not elsewhere specified within Chapter 30. For the United States, the Most Favored Nation (MFN) duty rate is 0.00%. For the European Union, under the TARIC system, the rate is also 0.00%. The UK Trade Tariff also lists a rate of Free. Importers should always verify the specific rates applicable to their country of import and any applicable trade agreements.
How is the duty for HS code 300349 calculated, and can you provide an example?
Since the duty rates for HS code 300349 are often Free or 0.00% ad valorem, the duty calculation is straightforward. For example, if a shipment of medicaments classified under 300349 has a declared value of $10,000 USD and the applicable duty rate is 0.00% ad valorem, the duty amount would be calculated as: $10,000 USD (value) × 0.00% (duty rate) = $0 USD. In cases where a specific duty might apply (though less common for this 'Other' category), the calculation would involve the rate multiplied by the quantity (e.g., per unit, per kilogram).
What are the key classification criteria to ensure a product falls under HS code 300349?
To classify a product under HS code 300349, it must meet the general requirements of heading 3003: it must consist of mixed or unmixed products for therapeutic or prophylactic uses, be put up in measured doses (including transdermal systems) or in forms/packings for retail sale, and not be classifiable under headings 3002 (blood, vaccines, etc.), 3005 (wadding, gauze, bandages), or 3006 (plasters, surgical dressings). HS 300349 is the residual category for such medicaments that do not fit into more specific subheadings within 3003 (e.g., those containing antibiotics or alkaloids). Documentation such as a Certificate of Analysis (CoA) and product literature detailing the therapeutic use and dosage form is crucial for verification.
What documentation is typically required for importing goods classified under HS code 300349?
For HS code 300349, importers and customs brokers should be prepared to provide several key documents. These typically include a commercial invoice detailing the value and description of the goods, a packing list, and a bill of lading or air waybill. Crucially, a Certificate of Analysis (CoA) or a manufacturer's statement confirming the product's composition, therapeutic use, and dosage form is essential for customs authorities to verify the classification. Depending on the importing country's regulations, a Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS) and potentially a import permit or license from the relevant health authority may also be required.
Do trade agreements, such as USMCA or EU trade deals, offer preferential duty rates for HS code 300349?
While HS code 300349 often carries a 0.00% or Free duty rate under standard Most Favored Nation (MFN) tariffs, trade agreements can still be relevant. For instance, under the USMCA, goods meeting the rules of origin may benefit from preferential treatment, though this is often redundant if the MFN rate is already zero. Similarly, various Free Trade Agreements (FTAs) the EU has with third countries might offer preferential rates. Importers should consult the specific preferential tariff schedules of the importing country and the relevant trade agreement to confirm eligibility and any specific origin documentation requirements, such as a Certificate of Origin, to claim any potential benefits, even if the standard rate is zero.