HS 300450 Other, containing vitamins or other products of heading 2936
Quick Answer: Medicaments containing vitamins or other products of heading 2936, imported under HS 300450, enter the UK duty-free, the EU duty-free, and the US with varied rates including free, 15.4¢/kg + 62%, and free depending on specific product details. This classification covers pharmaceutical preparations primarily for therapeutic or prophylactic uses, specifically those formulated with vitamins or other compounds listed in HS heading 2936, such as amino acids and their derivatives. Importers should consult specific subheadings within the US tariff schedule for precise duty application. According to CustomTariffs data, careful attention to the detailed product description is crucial for accurate classification and duty assessment across these major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004500000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004500000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004505005 | — | — | ["kg"] |
| 300450 | — | — | — |
| 3004501000 | Free | — | ["kg"] |
| 3004503000 | Free | — | ["kg"] |
| 30045050 | Free | — | — |
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 to Classify This HS Code?
What products does HS 300450 cover?
This subheading covers medicinal preparations containing vitamins or other products of heading 2936, which includes vitamins, provitamins, and their derivatives. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category specifically applies to pharmaceutical products presented in measured doses or in forms or packings for retail sale for medicinal or prophylactic uses, where the active ingredients are vitamins or their derivatives. For instance, multivitamin tablets or capsules specifically marketed for treating vitamin deficiencies fall under this code.
What falls outside HS 300450?
The following products are excluded from HS 300450: preparations containing vitamins but primarily intended for use as food supplements or fortifiers, unless they are specifically presented for medicinal or prophylactic purposes. Also excluded are pure vitamins or vitamin derivatives not in a pharmaceutical form or packing for retail sale for medicinal use, which would typically be classified under heading 2936. For example, bulk vitamin powders sold for industrial food fortification or cosmetic ingredient use, or vitamin-fortified beverages not claiming medicinal benefits, are classified elsewhere.
What are common classification mistakes for HS 300450?
A common error is misclassifying products that contain vitamins but are not primarily intended for medicinal or prophylactic use. 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 here. Importers may incorrectly classify vitamin-enriched food products or dietary supplements that do not meet the specific criteria of "medicinal preparations" as defined by the WCO and national tariff schedules, leading to incorrect duty assessments.
How should importers classify products under HS 300450?
The correct procedure for classifying products under HS 300450 involves a thorough review of the product's presentation, intended use, and composition. Importers and customs brokers must ascertain if the preparation contains vitamins or products of heading 2936 and if it is presented in measured doses or in packings for retail sale for medicinal or prophylactic purposes. Consulting the official Explanatory Notes of the Harmonized System and the specific national tariff schedules, such as the USITC HTS or EU TARIC, is essential to confirm the correct classification.
How is the duty calculated for products under HS 300450?
A bottle of 100 Vitamin D3 capsules, each containing 1000 IU, declared at a customs value of $50.00 USD and weighing 0.1 kg, would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) rate of 3.5% ad valorem, applied to the declared customs value: 3.5% × $50.00 = $1.75. *Correction*: The USITC HTS for 3004.50.0000 lists a 3.5% MFN duty rate. Therefore, the duty is 3.5% of $50.00, which is $1.75. If a specific quantity-based duty also applied, it would be calculated separately. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 300450?
Several free trade agreements may reduce the applicable duty rate for HS 300450, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free (0%) duty for originating goods from Canada and Mexico. The EU's preferential trade agreements with certain countries, such as those with Switzerland or Norway, may also offer reduced or Free duty rates. Documentation required typically includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for certain EU agreements, depending on the origin country and specific agreement provisions.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 300450, covering medicaments containing vitamins?
Import duty rates for HS code 300450, which covers medicaments containing vitamins or other products of heading 2936, vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is Free. In the European Union, under the TARIC system, the rate can also be Free for many origins, but specific rates may apply depending on the country of origin and any applicable trade agreements. The UK Trade Tariff also lists Free for many originating countries. Importers should always verify the specific rate applicable to their country of origin and destination.
What specific criteria determine if a product falls under HS code 300450?
HS code 300450 is for medicaments (pharmaceutical preparations) that contain vitamins or other products of heading 2936 (vitamins and their derivatives). Key classification criteria include: 1. The product must be presented in forms or packings for retail sale for medical or veterinary purposes. 2. It must contain one or more vitamins or vitamin derivatives classified under heading 2936. 3. It must be intended for use in human or animal healthcare. Products that are primarily food supplements or dietary supplements, even if they contain vitamins, may be classified under different headings (e.g., Chapter 21 or 22) if they are not presented as medicaments for specific therapeutic or prophylactic uses.
What documentation is typically required for importing medicaments classified under HS 300450?
Importing medicaments under HS code 300450 generally requires specific documentation beyond standard customs declarations. This often includes: a Certificate of Analysis (CoA) confirming the product's composition and quality, a pharmaceutical product registration or license from the importing country's health authority (e.g., FDA in the US, EMA in the EU), a Safety Data Sheet (SDS), and potentially a Free Sale Certificate. Customs brokers and importers must ensure all health and pharmaceutical regulations of the destination country are met prior to shipment.
How are import duties calculated for HS code 300450 when a specific rate applies, such as 15.4¢/kg + 62%?
When a compound duty rate like '15.4¢/kg + 62% ad valorem' applies to HS code 300450, the total duty is the sum of a specific duty based on weight and an ad valorem duty based on value. For example, if a shipment of 100 kg of medicaments valued at $1,000 (USD) is subject to this rate: 1. Specific Duty: 100 kg * 15.4¢/kg = 1540¢ = $15.40. 2. Ad Valorem Duty: 62% of $1,000 = $620.00. 3. Total Duty: $15.40 + $620.00 = $635.40. Importers must ensure accurate weight and value declarations to calculate the correct duty amount.
Do trade agreements, such as USMCA or EU trade deals, offer preferential duty rates for HS code 300450?
Yes, trade agreements can significantly impact duty rates for HS code 300450. For instance, under the United States-Mexico-Canada Agreement (USMCA), many pharmaceutical products, including those classified under 300450, may qualify for preferential duty rates (often Free) if they meet the rules of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries that can reduce or eliminate duties on originating goods. Importers must obtain a valid Certificate of Origin from the exporter to claim preferential treatment under these agreements.