HS 300360 Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter
Quick Answer: Medicaments containing antimalarial active principles enter the UK at 0.00%, the EU at 0.00%, and the US duty-free. This classification specifically applies to pharmaceutical preparations that contain active antimalarial substances, as further defined by Subheading Note 2 to Chapter 30 of the Harmonized System. These notes clarify which specific antimalarial compounds trigger classification under this heading. Importers should ensure their documentation precisely identifies the antimalarial active principles present to substantiate this classification. According to CustomTariffs data, these rates are generally consistent across major trading blocs, simplifying import processes for these essential medicines.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3003600000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3003600000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3003600000 | 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 300360 cover?
This subheading covers medicinal preparations containing antimalarial active principles, specifically those defined in Subheading Note 2 to Chapter 30 of the Harmonized System (HS). According to the World Customs Organization (WCO) HS Nomenclature and detailed by national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes finished pharmaceutical products or specific formulations where the primary therapeutic agent is recognized for its antimalarial properties, such as artemisinin derivatives or other compounds explicitly listed in the relevant subheading notes.
What falls outside HS 300360?
The following products are excluded from HS 300360: preparations not containing antimalarial active principles, such as general analgesics or antibiotics without specific antimalarial action, and raw or bulk antimalarial active ingredients that are not yet formulated into medicinal preparations. Additionally, diagnostic reagents or medical devices, even if related to malaria, are classified under different HS headings. For instance, a simple malaria diagnostic test kit would typically fall under HS Chapter 38, not Chapter 30.
What are common classification mistakes for HS 300360?
A common error is misinterpreting "antimalarial active principles" or failing to consult Subheading Note 2 to Chapter 30. Importers may incorrectly classify products containing multiple active ingredients if the antimalarial component is not the primary or defining active principle for classification under this specific subheading. Adherence to General Interpretative Rule 1 (GIR 1) and the specific wording of the HS notes is crucial to avoid misclassification, especially when dealing with complex pharmaceutical formulations.
How should importers classify products under HS 300360?
The correct procedure for classifying products under HS 300360 involves a thorough review of the product's composition and intended use. Importers and customs brokers must identify the specific antimalarial active principles present and verify their inclusion within the scope defined by Subheading Note 2 to Chapter 30. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and potentially seeking a binding ruling from customs authorities is recommended for definitive classification.
How is the duty calculated for products under HS 300360?
A shipment of 10,000 doses of Artemether/Lumefantrine tablets, declared at a customs value of $5,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 0% ad valorem for this specific product in the USITC Harmonized Tariff Schedule, the duty would be $0.00 (0% × $5,000). However, if a hypothetical MFN rate of 3.5% were applicable, the duty would be $175.00 (3.5% × $5,000).
Which trade agreements reduce duties for HS 300360?
Several free trade agreements may reduce the applicable duty rate for HS 300360, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The African Growth and Opportunity Act (AGOA) may also provide duty-free access for eligible products from designated sub-Saharan African countries. To claim these preferences, importers typically require a self-certified origin statement or a specific certificate of origin, depending on the agreement and jurisdiction.
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FAQ
What are the primary classification criteria for HS code 300360?
HS code 300360 covers 'Other medicaments containing antimalarial active principles described in Subheading Note 2 to this Chapter'. The key criterion is that the medicament must contain one or more antimalarial active principles specifically listed in Subheading Note 2 of Chapter 30 of the Harmonized System. This note typically refers to specific chemical compounds known for their antimalarial properties. Importers must ensure the active ingredients of their product align with this note. For example, if a medicament contains artemisinin or its derivatives, it would likely fall under this heading if it meets other conditions.
What are the typical import duty rates for HS code 300360, and are there preferential rates available?
The duty rates for HS code 300360 can vary significantly by country. For instance, under the US Most Favored Nation (MFN) tariff, the rate is often 0.00%. Many other countries also apply a Free (0.00%) duty rate to these essential medicines, reflecting international efforts to combat malaria. Preferential rates may be available under various Free Trade Agreements (FTAs) or specific trade programs, often resulting in duty-free entry. Importers should consult the specific tariff schedule of the importing country and any applicable trade agreements to confirm the exact duty rate and eligibility for preferential treatment.
What documentation is typically required when importing goods classified under HS code 300360?
When importing medicaments under HS code 300360, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, importers must provide detailed product information, such as a Certificate of Analysis (CoA) or a detailed ingredient list, to substantiate the presence of the specified antimalarial active principles. Depending on the importing country's regulations, a pharmaceutical import license, a health authority permit, or a certificate of free sale from the exporting country's competent authority may also be necessary. It is advisable to verify these requirements with the customs authorities of the destination country.
How is the import duty for HS code 300360 calculated, and can you provide an example?
The calculation of import duty depends on the specific duty rate applied by the importing country. If the duty rate is ad valorem (a percentage of the value), the calculation is straightforward. However, if a specific duty (per unit) or a compound duty (combination of ad valorem and specific) applies, the calculation will differ. For HS code 300360, the duty is frequently 0.00% ad valorem. Let's assume, hypothetically, a country applies a 2% ad valorem duty and a specific duty of $0.10 per unit for a particular antimalarial medicament. If an importer declares goods valued at $10,000 and 5,000 units, the duty calculation would be: (2% of $10,000) + (5,000 units * $0.10/unit) = $200 + $500 = $700. However, for this specific code, a 0.00% rate is common, meaning no duty would be levied.
Which common trade agreements or initiatives might offer preferential duty treatment for HS code 300360?
Many trade agreements and global health initiatives aim to reduce or eliminate duties on essential medicines, including antimalarials. For example, under the African Continental Free Trade Area (AfCFTA), eligible goods may benefit from preferential tariffs. Developed countries often grant duty-free access to Least Developed Countries (LDCs) through programs like the EU's Everything But Arms (EBA) initiative or the US's African Growth and Opportunity Act (AGOA), provided the goods meet the rules of origin. Furthermore, World Trade Organization (WTO) agreements and specific bilateral FTAs can provide preferential treatment. Importers should investigate if their country of origin and destination are signatories to such agreements and if the specific product qualifies under the respective rules of origin.