HS 300390 Other

Quick Answer: Medicinal preparations imported under HS 300390 enter the UK and EU duty-free, while the US applies a range of rates, including free entry and up to 30% ad valorem. This residual classification, designated "Other," applies to medicinal preparations not specifically enumerated in preceding headings of Chapter 30 of the Harmonized System. It typically covers a broad spectrum of pharmaceutical products, including those for human or animal use, that do not fit into more specific categories like antibiotics or vitamins. Importers should carefully review the specific product composition and intended use to ensure correct classification, as misclassification can lead to significant penalties. CustomTariffs aggregates this data, highlighting the need for due diligence in each target market.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
3003900000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
3003900000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
30039001 Free — —
3003900120 — — ["kg"]
3003900140 — — ["kg"]
3003900160 — — ["kg"]
3003900180 — — ["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?

How to Classify This HS Code?

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What products does HS 300390 cover?

This subheading covers medicinal preparations not specified or included elsewhere in heading 3003, which are intended for human or veterinary use. According to the WCO Harmonized System Nomenclature, this includes a broad range of pharmaceutical products that do not fit into more specific categories within heading 3003. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further clarification, generally encompassing finished pharmaceutical products containing active ingredients, such as certain compounded medicines, or preparations for therapeutic or prophylactic uses that are not otherwise classified.

What falls outside HS 300390?

The following products are excluded from HS 300390: preparations for use in animal feeding (heading 2309), medicinal preparations containing alcohol but not intended for medicinal use (heading 2208), and diagnostic reagents specifically designed for in vitro use (heading 3822). Also excluded are sterile surgical catgut, other sterile suture materials, and sterile tissue adhesives for surgical closure (heading 3006). For instance, a dietary supplement with medicinal claims but primarily intended for nutritional support would likely be classified elsewhere, not under this subheading.

What are common classification mistakes for HS 300390?

A common error is misclassifying products that are more specifically defined in other headings or subheadings of Chapter 30 or elsewhere in the Harmonized System. For example, simple chemical compounds, even if used medicinally, may fall under Chapter 29. Furthermore, confusion can arise with products that have dual uses; General Rule of Interpretation (GRI) 3(b) for goods consisting of different materials or components would apply if a more specific classification is not evident. Incorrectly classifying a finished pharmaceutical product as a raw material or an intermediate chemical is also a frequent mistake.

How should importers classify products under HS 300390?

The correct procedure for classifying products under HS 300390 involves a thorough review of the product's composition, intended use, and presentation. Importers and customs brokers must consult the official WCO HS Nomenclature, as well as national tariff schedules like the USITC HTS or EU TARIC. They should determine if the product is a medicinal preparation for human or veterinary use and if it is not specifically covered by any other heading or subheading. If the product is a finished dosage form with therapeutic or prophylactic properties, and not otherwise specified, then 300390 is likely appropriate.

How is the duty calculated for products under HS 300390?

A bottle of 100 tablets of a generic pain reliever, declared at a customs value of $50 USD, would attract a US duty of $5.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule for a similar product. The calculation is: 5.0% × $50 USD = $5.00 USD. It is crucial to verify the exact tariff rate for the specific product and country of origin.

Which trade agreements reduce duties for HS 300390?

Several free trade agreements may reduce the applicable duty rate for HS 300390, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating pharmaceutical products can be admitted duty-free. The top originating countries benefiting from such preferences for this product category would typically include Canada and Mexico. To claim preference under USMCA, a valid Certificate of Origin or a self-certified origin statement meeting specific requirements is generally required by US Customs and Border Protection.

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Which HS Codes Are Related?

HS 300339 HS 600390 HS 200390 HS 100390 HS 310390 HS 390390

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 300390 ('Other preparations of a kind used for the prevention or treatment of disease, put up in measured doses or in forms or packings for retail sale, other than those of heading 3002, 3005 or 3006')?

Import duty rates for HS code 300390 can vary significantly by country. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 0.00%. However, preferential rates under trade agreements may also apply. In the European Union, the TARIC system indicates a rate of 0.00% for many countries. The UK Trade Tariff also shows a 0.00% duty rate for goods from most countries. It is crucial to consult the specific tariff schedule of the importing country for definitive rates. For example, some countries might apply a higher rate, such as 30%, for specific preparations not covered by preferential agreements.

How is the import duty for HS code 300390 calculated, and can you provide an example?

Import duty for HS code 300390 is typically calculated on an ad valorem basis (a percentage of the value of the goods) or sometimes on a specific duty basis (per unit). If the duty rate is 3.5% ad valorem, and you import goods valued at $10,000, the duty would be $10,000 * 3.5% = $350. If a specific duty applies, for example, $0.50 per kilogram, and you import 500 kilograms, the duty would be 500 kg * $0.50/kg = $250. Always verify the basis of duty calculation (ad valorem, specific, or compound) in the importing country's tariff schedule.

What documentation is typically required for importing goods classified under HS code 300390?

When importing goods under HS code 300390, standard import documentation is usually required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific preparation and the importing country's regulations, additional documents may be necessary. These can include a certificate of origin, import licenses, and potentially a health certificate or a statement from the manufacturer confirming the product's composition and intended use. For pharmaceutical preparations, adherence to specific health and safety regulations of the destination country is paramount.

What are the key classification criteria to ensure goods are correctly classified under HS code 300390?

HS code 300390 covers 'Other preparations of a kind used for the prevention or treatment of disease, put up in measured doses or in forms or packings for retail sale, other than those of heading 3002, 3005 or 3006'. Key classification criteria include: 1. Therapeutic or Prophylactic Use: The preparation must be intended for preventing or treating disease. 2. Form: It must be presented in measured doses (e.g., tablets, capsules, ampoules) or in forms/packings for retail sale (e.g., bottles of syrup, blister packs). 3. Exclusions: It must not fall under headings 3002 (human blood, animal blood, antisera, vaccines), 3005 (wadding, gauze, bandages), or 3006 (plasters, surgical dressings). If a preparation has multiple uses, its primary intended use will determine classification. Consulting the Explanatory Notes of the Harmonized System (WCO) and national tariff rulings is advisable for complex cases.

Which common trade agreements might offer preferential duty rates for HS code 300390?

Preferential duty rates for HS code 300390 can be accessed through various trade agreements. For example, goods originating from countries that are part of the European Union's Economic Partnership Agreements (EPAs) or Association Agreements may benefit from reduced or zero duties when imported into the EU. Similarly, under the USMCA (United States-Mexico-Canada Agreement), goods meeting the rules of origin may qualify for preferential treatment when traded between these North American countries. The UK also has numerous Free Trade Agreements (FTAs) post-Brexit that could impact duty rates. Importers must verify the specific rules of origin and eligibility criteria for each relevant trade agreement to claim preferential treatment.