HS 300420 Other, containing antibiotics
Quick Answer: Medicaments containing antibiotics imported under HS 300420 enter the UK and EU duty-free, while the US applies a range of rates, including 25% under the Most Favored Nation (MFN) tariff. This Harmonized System (HS) code specifically covers pharmaceutical preparations containing antibiotics, which are substances used to treat bacterial infections. Importers should be aware of potential variations in duty rates and specific import requirements across different jurisdictions. CustomTariffs aggregates this information, highlighting the importance of verifying the precise tariff for each destination country to ensure compliance and accurate duty calculation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 30042000 | Free | — | — |
| 3004200020 | — | — | ["kg"] |
| 3004200045 | — | — | ["kg"] |
| 3004200065 | — | — | ["kg"] |
| 3004200071 | — | — | ["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 300420 cover?
This subheading covers pharmaceutical preparations containing antibiotics, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. These are typically presented in measured doses or in forms or packings for retail sale, intended for therapeutic or prophylactic uses. Official sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes preparations with antibacterial, antifungal, or antiviral properties, provided they are classified as antibiotics under Chapter 30. For example, penicillin-based injections and erythromycin tablets fall under this classification.
What falls outside HS 300420?
The following products are excluded from HS 300420: preparations containing antibiotics not intended for human or animal therapeutic or prophylactic uses, such as certain industrial enzymes or laboratory reagents. Also excluded are raw antibiotic substances not yet formulated into medicinal preparations, which are typically classified under HS 2941. For instance, bulk powdered amoxicillin not yet packaged for retail sale would not be classified here. Additionally, veterinary preparations containing antibiotics may be classified under a different subheading within heading 3004, depending on specific regional tariff interpretations.
What are common classification mistakes for HS 300420?
A common error is misclassifying combination products where the antibiotic is a secondary ingredient, or failing to distinguish between finished pharmaceutical preparations and bulk active pharmaceutical ingredients (APIs). According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. For example, a multivitamin syrup containing a small amount of an antibiotic for preservation might be incorrectly classified here if the primary therapeutic effect is not from the antibiotic. It is crucial to assess the principal function of the preparation.
How should importers classify products under HS 300420?
The correct procedure for classifying products under HS 300420 involves a thorough review of the product's composition, presentation, and intended use. Importers and customs brokers must consult the official HS Explanatory Notes, national tariff schedules (e.g., USITC HTS, UK Trade Tariff), and relevant legal texts. Key considerations include identifying the presence of an antibiotic and confirming the product is a finished pharmaceutical preparation for therapeutic or prophylactic purposes. Obtaining a detailed product description, ingredient list, and intended use statement from the manufacturer is essential for accurate classification.
How is the duty calculated for products under HS 300420?
A shipment of 1,000 vials of Ciprofloxacin injection, each vial containing 200mg of the antibiotic, declared at a customs value of $5,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.5% ad valorem for this specific preparation under the USITC Harmonized Tariff Schedule, the duty would be $175.00 USD (3.5% × $5,000). This calculation is based on the declared customs value, as the ad valorem rate is applied to the value of the imported goods.
Which trade agreements reduce duties for HS 300420?
Several free trade agreements may reduce the applicable duty rate for HS 300420, including the United States-Mexico-Canada Agreement (USMCA) and various bilateral agreements. Under USMCA, qualifying pharmaceutical preparations originating from Canada or Mexico may enter the United States duty-free. For EU preferences, the Economic Partnership Agreements (EPAs) with certain African, Caribbean, and Pacific (ACP) countries can offer reduced or zero duties. Documentation typically required includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for certain other agreements, depending on the origin country and importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 300420, '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, other, containing antibiotics'?
Import duty rates for HS code 300420 vary significantly by country. For example, under the United States Harmonized Tariff Schedule (USHTS), the general (MFN) rate is often 0.00%. In the European Union, under TARIC, rates can also be 0.00% for many origins, but specific trade agreements or origin countries may apply different rates. The UK Trade Tariff also shows a range, often Free for many origins. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to the product's origin.
What specific criteria determine if a medicament falls under HS code 300420, 'other, containing antibiotics'?
To classify under HS 300420, the medicament must meet several criteria: 1. It must be a medicament for therapeutic or prophylactic uses. 2. It must contain antibiotics as active ingredients. 3. It must be presented in measured doses (e.g., tablets, capsules, vials) or in forms/packings for retail sale. 4. It must not be classifiable under headings 3002 (human blood, etc.), 3005 (wadding, gauze, bandages, etc.), or 3006 (medical dressings, etc.). The presence of antibiotics is the defining characteristic for this specific subheading.
What documentation is typically required for importing goods classified under HS code 300420?
Importers and customs brokers should be prepared to provide several key documents. These typically include a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Crucially, for medicaments, a pharmaceutical product registration or import license from the importing country's health authority (e.g., FDA in the US, EMA in the EU) is often mandatory. A Certificate of Analysis (CoA) or a Free Sale Certificate from the exporting country's competent authority may also be required to verify the product's composition and safety.
How is the import duty for HS code 300420 calculated, and can you provide an example?
The duty calculation depends on the specific duty rate applied. If the rate is 'ad valorem' (e.g., 3.5%), the duty is a percentage of the customs value of the goods. If the rate is specific (e.g., $5 per kilogram), it's based on the quantity. Often, a combination exists. For example, if a shipment of antibiotics valued at $10,000 has an applicable duty rate of 3.5% ad valorem and a specific duty of $0.10 per unit, and there are 5,000 units in the shipment:
Ad Valorem Duty = 3.5% of $10,000 = $350 Specific Duty = 5,000 units * $0.10/unit = $500 Total Duty = $350 + $500 = $850.
Always verify the exact duty calculation basis (value, weight, quantity, etc.) and the applicable rates in the importing country's tariff schedule.
Do trade agreements, such as Free Trade Agreements (FTAs), commonly affect the duty rates for HS code 300420?
Yes, trade agreements frequently impact duty rates for HS code 300420. For instance, under the USMCA, goods originating from Canada or Mexico may benefit from preferential duty rates, often 0.00%, provided they meet the rules of origin. Similarly, the EU has numerous FTAs with various countries that can reduce or eliminate duties on medicaments. To claim preferential treatment, importers must possess a valid Certificate of Origin or equivalent proof of origin as stipulated by the specific trade agreement. It is essential to confirm eligibility and documentation requirements for each applicable trade agreement.