HS 300442 Containing pseudoephedrine (INN) or its salts
Quick Answer: Medicaments containing pseudoephedrine (INN) or its salts enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate, though a 25% rate is also listed. This HS code specifically covers pharmaceutical preparations for human or animal use that contain pseudoephedrine, a common decongestant. Importers should be aware of potential import restrictions or specific licensing requirements in certain jurisdictions due to the controlled nature of pseudoephedrine. According to CustomTariffs data, while duty rates are generally favorable, careful attention to regulatory compliance is paramount for smooth customs clearance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004420000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004420000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004420000 | 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 300442 cover?
This subheading covers medicaments containing pseudoephedrine (INN) or its salts, as defined by the World Customs Organization's Harmonized System Nomenclature. According to the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification applies to pharmaceutical preparations specifically formulated with pseudoephedrine for therapeutic or prophylactic uses, excluding those solely for cosmetic purposes or as active ingredients in non-medicinal products. The presence of pseudoephedrine or its salts is the defining characteristic for classification under this code.
What falls outside HS 300442?
The following products are excluded from HS 300442: medicaments containing other decongestants not specified as pseudoephedrine or its salts, such as phenylephrine; bulk pseudoephedrine powder not yet formulated into a finished pharmaceutical product; dietary supplements or food products that may incidentally contain pseudoephedrine but are not presented as medicaments; and veterinary preparations unless specifically listed under this subheading. For instance, a cough syrup containing dextromethorphan would be classified elsewhere, typically under HS 3004.90.
What are common classification mistakes for HS 300442?
A common error is misclassifying combination products where pseudoephedrine is present alongside other active pharmaceutical ingredients. According to General Rule of Interpretation (GRI) 3(b), when goods are mixtures or composite goods, they should be classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly classify a multi-symptom cold remedy based on a secondary ingredient rather than the primary therapeutic effect provided by pseudoephedrine, leading to an incorrect duty assessment.
How should importers classify products under HS 300442?
The correct procedure for classifying products under HS 300442 involves a thorough review of the product's composition and intended use. Importers and customs brokers must consult the ingredient list to confirm the presence of pseudoephedrine or its salts. They should then refer to the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to verify that the product meets all criteria for this specific subheading, paying close attention to any accompanying notes or exclusions.
How is the duty calculated for products under HS 300442?
A package of "Pseudoephedrine HCl Tablets" weighing 0.05 kg and declared at a customs value of $100.00 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value. The calculation is: 3.5% × $100.00 = $3.50. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTSUS 3004.42.0000.
Which trade agreements reduce duties for HS 300442?
Several free trade agreements may reduce the applicable duty rate for HS 300442, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. For goods originating from countries benefiting from the Generalized System of Preferences (GSP) program, a GSP Form A may be necessary to claim preferential duty rates, often resulting in a "Free" status.
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FAQ
What are the typical import duty rates for HS code 300442 (Medicaments containing pseudoephedrine)?
Import duty rates for HS code 300442 vary significantly by country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under trade agreements may apply. The EU TARIC system and the UK Trade Tariff also provide specific rates, which can differ. It is crucial to consult the specific tariff schedule of the importing country for the exact applicable duty.
What specific criteria determine if a medicament falls under HS code 300442?
HS code 300442 is specifically for '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, containing pseudoephedrine (INN) or its salts.' The key classification criteria are: 1. The product must be a medicament for therapeutic or prophylactic use. 2. It must be presented in measured doses or retail packaging. 3. Crucially, it must contain pseudoephedrine (INN) or its salts as an active ingredient. Products that do not meet all these criteria, such as bulk pharmaceutical ingredients or medicaments without pseudoephedrine, would be classified elsewhere.
What documentation is typically required for importing medicaments under HS code 300442?
Importing medicaments under HS code 300442 generally requires comprehensive documentation. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Additionally, health authorities in the importing country often mandate a pharmaceutical product registration or import license, a certificate of free sale from the exporting country's health authority, and a Certificate of Analysis (CoA) for the specific batch being imported. Customs brokers should verify the specific requirements with the importing country's Ministry of Health or equivalent regulatory body.
How is the import duty calculated for HS code 300442, and can you provide an example?
The import duty calculation depends on the specific duty rate applicable to the importing country and the basis of valuation, which is usually the CIF (Cost, Insurance, and Freight) value of the goods. For HS code 300442, if an ad valorem duty rate applies, the duty is a percentage of the CIF value. For example, if a country has a 5% ad valorem duty on this code, and a shipment of medicaments containing pseudoephedrine has a CIF value of $10,000, the duty would be calculated as: 5% of $10,000 = $500. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties. Always confirm the exact duty basis and rate.
Do any major trade agreements, like USMCA or EU trade deals, offer preferential duty rates for HS code 300442?
Preferential duty rates under trade agreements can significantly impact the cost of importing medicaments under HS code 300442. For instance, under the United States-Mexico-Canada Agreement (USMCA), goods originating from Canada or Mexico may benefit from reduced or eliminated tariffs. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with partner countries that could grant preferential treatment. To claim preferential treatment, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and provide the necessary proof of origin, such as a certificate of origin or origin declaration.