HS 300460 Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter
Quick Answer: Medicaments containing antimalarial active principles described in Subheading Note 2 to Chapter 30 enter the UK at 0.00%, the EU at 0.00%, and the US at 30% (MFN) or Free. This classification specifically covers pharmaceutical preparations for the treatment or prevention of malaria, provided they contain active principles as defined by the relevant subheading note. Importers should verify the specific antimalarial active principle against the Chapter 30 Subheading Note 2 to ensure correct classification. According to CustomTariffs data, while many developed nations offer duty-free entry for these essential medicines, significant duty differentials exist, impacting landed costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004600000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004600000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3004600000 | 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 to Classify This HS Code?
What products does HS 300460 cover?
This subheading covers pharmaceutical preparations of Heading 3004 that contain antimalarial active principles as specifically described in Subheading Note 2 to Chapter 30 of the Harmonized System (HS). According to the WCO HS Nomenclature, this includes finished medicinal products formulated for the treatment or prevention of malaria, such as those containing artemisinin derivatives or other recognized antimalarial compounds. Official sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically presented in dosage forms like tablets, capsules, or injectables, intended for human or veterinary use.
What falls outside HS 300460?
The following products are excluded from HS 300460: pharmaceutical preparations not containing antimalarial active principles, raw or unformulated antimalarial active ingredients, and medicinal preparations for other therapeutic uses. For instance, general analgesics, antibiotics not specifically for malaria, or vitamins, even if presented in similar dosage forms, would be classified under different subheadings within Heading 3004 or other relevant chapters. Preparations containing a combination of antimalarial active principles with other active principles not related to malaria treatment may also fall under other subheadings depending on the primary therapeutic effect.
What are common classification mistakes for HS 300460?
A common error is misinterpreting "antimalarial active principles" or failing to consult Subheading Note 2 to Chapter 30, leading to the incorrect classification of products. For example, classifying a general antiparasitic drug that is not specifically an antimalarial agent would be incorrect. Another mistake is classifying bulk active pharmaceutical ingredients (APIs) under this subheading; APIs are typically classified under Heading 2930-2942. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI) is crucial, particularly GRI 1, which emphasizes the headings and any relative section or chapter notes.
How should importers classify products under HS 300460?
The correct procedure for classifying products under HS 300460 involves a multi-step process. First, confirm that the product is a finished pharmaceutical preparation presented in a form for retail sale for medicinal use. Second, verify that it contains an antimalarial active principle as defined by Subheading Note 2 to Chapter 30. Importers and customs brokers should consult the official tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and review the specific wording of Heading 3004 and its subheadings, including any relevant explanatory notes or rulings.
How is the duty calculated for products under HS 300460?
A shipment of 10,000 tablets of Artemether/Lumefantrine (Coartem), declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 10% ad valorem (10% × $1,500 USD = $150.00). If the product were subject to a specific duty, for example, $0.50 per kilogram, and the shipment weighed 2 kilograms, the duty would be $1.00 (0.50 × 2 kg). Always verify the specific duty basis and rate applicable to your shipment.
Which trade agreements reduce duties for HS 300460?
Several free trade agreements may reduce the applicable duty rate for HS 300460, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying goods originating from Canada or Mexico. The African Growth and Opportunity Act (AGOA) may also provide preferential duty-free treatment for eligible products from designated sub-Saharan African countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific AGOA eligibility declaration, depending on the agreement and importing country's requirements.
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FAQ
What specific antimalarial active principles are covered under HS code 300460?
HS code 300460 specifically covers medicaments containing antimalarial active principles as defined in Subheading Note 2 to Chapter 30 of the Harmonized System. This note typically refers to specific chemical compounds or their salts, esters, or isomers that are recognized for their antimalarial properties. Examples often include artemisinin derivatives (like artemether, artesunate, dihydroartemisinin) and other established antimalarial drugs. Importers must verify the active principle against the official list provided in the relevant customs tariff schedule (e.g., USITC, EU TARIC, UK Trade Tariff) or consult the WCO Explanatory Notes to ensure correct classification.
What are the typical duty rates for HS code 300460, and how do preferential rates apply?
Duty rates for HS code 300460 can vary significantly by country. For instance, the US MFN (Most Favored Nation) rate is often 0.00% for many medicaments, including those under this code, reflecting a policy to facilitate access to essential medicines. However, other countries may apply higher rates, such as 3.5% ad valorem or specific rates. Preferential rates under Free Trade Agreements (FTAs) or other trade programs can further reduce or eliminate duties. For example, a product originating from a country with an FTA with the importing country might benefit from a 'Free' duty rate, provided all rules of origin are met. Importers must consult the specific tariff schedule of the destination country and any applicable trade agreements for precise duty rates and preferential treatment.
What documentation is required for importing medicaments classified under HS code 300460?
Importing medicaments under HS code 300460 typically requires comprehensive documentation to ensure compliance with health and customs regulations. Essential documents usually include: a commercial invoice detailing the product, quantity, value, and origin; a packing list; a bill of lading or air waybill; a certificate of origin; and, critically, a health or pharmaceutical import permit issued by the health authority of the importing country (e.g., FDA in the US, EMA in the EU). Manufacturers' batch certificates and a detailed product specification sheet confirming the active antimalarial principle are also often required. Customs brokers should ensure all health-related documentation is current and accurately reflects the product being imported.
How is the import duty calculated for HS code 300460, and can you provide an example?
The calculation of import duty for HS code 300460 depends on whether the duty rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For example, if a country applies a 3.5% ad valorem duty rate and the CIF (Cost, Insurance, and Freight) value of the imported medicaments is $10,000, the duty would be $10,000 × 3.5% = $350. 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. It is crucial to confirm the exact duty rate basis (ad valorem, specific, or a combination) from the importing country's tariff schedule. The value used for ad valorem duties is typically the CIF value.
What are the key criteria to distinguish HS code 300460 from other medicament codes?
The primary classification criterion for HS code 300460 is the presence of specific antimalarial active principles as defined in Subheading Note 2 to Chapter 30. Unlike general medicaments (e.g., 3004.90), this code is exclusively for products whose active ingredient is recognized for treating malaria. Importers must ensure that the medicament's stated active principle is indeed listed or covered by the definition in the relevant Subheading Note. If a medicament contains multiple active principles, including an antimalarial one, classification is generally determined by the principle that gives the medicament its essential character. Verification against the WCO's Harmonized System Explanatory Notes and national customs rulings is essential for accurate classification.