HS 300432 Containing corticosteroid hormones, their derivatives or structural analogues
Quick Answer: Medicaments containing corticosteroid hormones, their derivatives or structural analogues, imported under HS 3004.32 enter the UK at 0.00%, the EU at 0.00%, and the US at Free (MFN rate) for certain lines, with others potentially facing a 25% duty. This classification covers pharmaceutical preparations specifically formulated with these potent anti-inflammatory and immunosuppressant substances, such as hydrocortisone or prednisone, for therapeutic use. Importers should verify the precise subheadings and associated duty rates in each jurisdiction, as the US has multiple tariff lines for this category. According to CustomTariffs data, careful attention to the specific derivative or analogue and its intended application is crucial for accurate classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004320000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004320000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004320010 | — | — | ["kg"] |
| 3004320060 | — | — | ["kg"] |
| 30043200 | Free | — | — |
| 3004320040 | — | — | ["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 300432 cover?
This subheading covers pharmaceutical preparations containing corticosteroid hormones, their derivatives, or structural analogues, specifically intended for therapeutic or prophylactic uses. According to the World Customs Organization's Harmonized System Nomenclature, this includes compounds like hydrocortisone, prednisone, and dexamethasone, when presented in dosage forms such as tablets, injections, or creams. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that preparations with these active ingredients, designed to treat inflammatory conditions, allergies, or autoimmune diseases, fall under this classification.
What falls outside HS 300432?
The following products are excluded from HS 300432: raw corticosteroid hormones not yet formulated into pharmaceutical preparations, and preparations containing corticosteroid hormones for veterinary use, which are typically classified under other headings. Additionally, cosmetic products that may contain trace amounts of corticosteroids for skin conditioning but are not primarily for therapeutic treatment are classified elsewhere. For instance, a simple moisturizing cream with a corticosteroid listed as a minor ingredient for anti-inflammatory effects would likely not meet the criteria for this subheading.
What are common classification mistakes for HS 300432?
A common error is misclassifying preparations that contain both corticosteroid hormones and other active pharmaceutical ingredients. According to General Rule of Interpretation (GRI) 3(c) of the Harmonized System, if goods cannot be classified by reference to GRI 3(b), they shall be classified as goods which are included in the heading occurring last in numerical order among those which equally merit consideration. Importers may also incorrectly classify products based solely on the presence of a corticosteroid without considering its intended therapeutic use or dosage form, leading to misclassification under headings for bulk chemicals or non-pharmaceutical preparations.
How should importers classify products under HS 300432?
The correct procedure for classifying products under HS 300432 involves a thorough review of the product's composition, intended use, and presentation. Importers and customs brokers must identify the active pharmaceutical ingredient, confirming it is a corticosteroid hormone, derivative, or analogue. They should then consult official tariff schedules, such as the USITC HTS or the EU TARIC, and cross-reference with the WCO Explanatory Notes to ensure the product's formulation and therapeutic purpose align with the subheading's scope. Obtaining a manufacturer's detailed product specification is crucial for accurate classification.
How is the duty calculated for products under HS 300432?
A bottle of 100 Prednisone 20mg tablets, declared at a customs value of $50 USD, would attract a US duty of $1.75. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem applied to the declared customs value ($50 USD × 0.035 = $1.75). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for subheading 3004.32.0000.
Which trade agreements reduce duties for HS 300432?
Several free trade agreements may reduce the applicable duty rate for HS 300432, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying products originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for qualifying products from certain developing countries, requiring a GSP Form A. The specific preferential rate and documentation requirements vary by country of origin and the terms of the respective trade agreement.
```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 300432, which covers medicines containing corticosteroid hormones?
Import duty rates for HS 300432 can vary significantly by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the general 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 provides specific rates, which can also be 0.00% or subject to specific national tariffs. The UK Trade Tariff also lists applicable duties, which could be Free or a specific percentage. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How is the classification of a product under HS code 300432 determined? What are the key criteria?
Classification under HS code 300432 hinges on two primary criteria: 1) The product must be presented in measured doses or for retail sale as medicinal preparations. 2) The preparation must contain corticosteroid hormones, their derivatives, or structural analogues. This includes substances like hydrocortisone, prednisone, dexamethasone, and their chemically similar counterparts. Verification often requires reviewing the product's ingredient list and its intended use, potentially supported by a Certificate of Analysis or a manufacturer's declaration.
What documentation is typically required when importing goods classified under HS code 300432?
When importing medicines under HS code 300432, 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, a pharmaceutical product registration or import license from the importing country's health authority (e.g., FDA in the U.S., EMA in the EU) is often mandatory. A Certificate of Analysis (CoA) detailing the active ingredients and their quantities, and potentially a Good Manufacturing Practice (GMP) certificate for the manufacturer, may also be requested to verify compliance and classification.
How is the import duty calculated for HS code 300432, and can you provide a numerical example?
The duty calculation for HS code 300432 depends on whether the duty rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). Let's assume a hypothetical scenario where a country applies a 5% ad valorem duty rate on a shipment of a medicine classified under 300432. If the declared customs value of the shipment is $10,000 USD, the import duty would be calculated as: 5% of $10,000 USD = $500 USD. If the duty were specific, for instance, $0.50 per vial, and the shipment contained 1,000 vials, the duty would be 1,000 vials * $0.50/vial = $500 USD. Always confirm the applicable duty basis (ad valorem or specific) and rate from the official tariff schedule.
Do trade agreements, such as Free Trade Agreements (FTAs), commonly affect the duty rates for HS code 300432?
Yes, trade agreements can significantly impact duty rates for goods classified under HS code 300432. For example, if a medicine containing corticosteroid hormones is imported from a country that has an FTA with the importing country (e.g., USMCA between the U.S., Mexico, and Canada, or an EU Association Agreement), it may qualify for preferential duty rates, often 0.00% or a reduced rate, provided all rules of origin are met. To claim preferential treatment, importers typically need a valid Certificate of Origin issued by the exporter, demonstrating that the goods meet the FTA's origin requirements. It is essential to verify the specific provisions of any applicable trade agreement.