HS 300441 Other, containing alkaloids or derivatives thereof
Quick Answer: Medicaments containing alkaloids or their derivatives, classified under HS code 300441, enter the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the Most Favored Nation (MFN) tariff, though a 25% rate is also listed for certain imports. This classification specifically applies to pharmaceutical preparations that are not for therapeutic or prophylactic uses, but rather contain alkaloids or their derivatives as active ingredients. Importers should verify specific product composition and intended use against the detailed tariff notes for each jurisdiction to ensure correct classification and duty assessment. CustomTariffs aggregates this information, highlighting the generally duty-free entry into major markets for these specific medicaments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004410000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004410000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004410000 | 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 300441 cover?
This subheading covers medicinal preparations containing alkaloids or their derivatives, which are naturally occurring organic compounds with nitrogen, often exhibiting pharmacological activity. According to the World Customs Organization (WCO) Harmonized System Nomenclature, Heading 3004 specifically applies to "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 or in forms or packings for retail sale." Subheading 3004.41, as detailed in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, further specifies these medicaments when they contain alkaloids or their derivatives, excluding those specifically listed elsewhere.
What falls outside HS 300441?
The following products are excluded from HS 300441: medicaments not containing alkaloids or their derivatives, such as simple analgesics like paracetamol (often classified under 3004.90), or antibiotics not derived from alkaloids. Also excluded are raw alkaloids or their derivatives not yet formulated into medicaments (which may fall under Chapter 29), and goods for diagnostic purposes or for veterinary use unless specifically covered. Products for external application like ointments or creams containing alkaloids, if not in measured doses for therapeutic use, might also be classified elsewhere, for instance, under 3004.90.
What are common classification mistakes for HS 300441?
A common error is misinterpreting "derivatives thereof" to include any compound remotely related to an alkaloid, rather than those chemically modified forms intended for medicinal use. Another mistake involves classifying preparations containing alkaloids but intended for non-therapeutic purposes, such as certain cosmetic products, under this heading. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial. For example, a pure alkaloid substance, not a medicament, would be classified under Chapter 29.
How should importers classify products under HS 300441?
The correct procedure for classifying products under HS 300441 involves a multi-step process. Importers and customs brokers must first identify the active ingredients to determine if they are alkaloids or their derivatives. Next, they must ascertain if the product is a medicament for therapeutic or prophylactic use, put up in measured doses or for retail sale, as per Heading 3004. Consulting official tariff databases like the USITC HTS or the EU TARIC is essential. If the product meets these criteria and contains alkaloids or their derivatives, it should be classified under 3004.41, ensuring all components and intended uses are accurately documented.
How is the duty calculated for products under HS 300441?
A shipment of 10,000 tablets of a prescription pain reliever containing oxycodone (an alkaloid derivative) declared at a customs value of $5,000 USD would attract a US duty. The USITC Harmonized Tariff Schedule lists a Most Favored Nation (MFN) duty rate of 3.5% ad valorem for subheading 3004.41. Therefore, the duty would be calculated as 3.5% of $5,000, resulting in a duty amount of $175.00 ($5,000 × 0.035 = $175.00).
Which trade agreements reduce duties for HS 300441?
Several free trade agreements may reduce the applicable duty rate for HS 300441, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the US duty-free. For preferential treatment, a self-certified origin statement on the commercial invoice or a separate certificate of origin is typically required. The European Union's Generalized Scheme of Preferences (GSP) also offers reduced or free duties for originating goods from certain developing countries, often requiring a EUR.1 movement certificate or a GSP Form A for proof of origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 300441, and how can I find preferential rates?
Import duty rates for HS code 300441, 'Other, containing alkaloids or derivatives thereof', can vary significantly by country. For example, the US Most Favored Nation (MFN) rate is often 0.00%. However, preferential rates under trade agreements can further reduce or eliminate duties. To find the most accurate and preferential rates, consult official tariff databases such as the US International Trade Commission (USITC) Harmonized Tariff Schedule, the EU's TARIC database, or the UK's Trade Tariff. Always verify the specific rate applicable to your import based on the country of origin and any applicable trade agreements.
What specific criteria determine if a pharmaceutical product falls under HS code 300441?
HS code 300441 is designated for 'Medicaments... other, containing alkaloids or derivatives thereof'. The key classification criterion is the presence of alkaloids or their derivatives within the pharmaceutical preparation. This code is used when the medicament does not contain antibiotics, penicillins, streptomycins, or derivatives, and is not specifically covered by other subheadings within Chapter 30. Importers must ensure the product's composition, as declared on the product's labeling and accompanying documentation, clearly indicates the presence of alkaloids or their derivatives as active ingredients.
What documentation is typically required when importing goods classified under HS code 300441?
When importing medicaments under HS code 300441, standard documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a Certificate of Analysis (CoA) or a manufacturer's statement is often required to verify the composition and ensure compliance with pharmaceutical regulations. Depending on the importing country's specific requirements, a pharmaceutical import license or registration may also be necessary. Always check the importing country's customs regulations and health authority requirements for a comprehensive list.
How is the import duty calculated for HS code 300441, and can you provide an example?
The duty calculation for HS code 300441 depends on the specific duty rate applied by the importing country. Duties can be ad valorem (a percentage of the value) or specific (a fixed amount per unit). For instance, if a country applies a 5% ad valorem duty rate and you import medicaments valued at $10,000, the duty would be calculated as: $10,000 (value) × 5% (duty rate) = $500. If the duty were specific, for example, $2 per kilogram, and you imported 500 kg, the duty would be: 500 kg × $2/kg = $1,000. Always confirm the exact duty rate and basis (value or quantity) from the official tariff schedule.
Which major trade agreements might offer preferential duty rates for HS code 300441, and how do I claim them?
Trade agreements like the USMCA (United States-Mexico-Canada Agreement) or bilateral agreements between the EU and other countries can provide preferential duty rates, often resulting in duty-free entry (0.00%) for goods originating from partner countries. To claim preferential rates, importers typically need to provide a Certificate of Origin (COO) or a declaration of origin on the commercial invoice, certifying that the goods meet the rules of origin stipulated in the specific trade agreement. Consult the relevant trade agreement text and the importing country's customs authority for precise requirements on claiming preferential treatment.