HS 300650 First-aid boxes and kits
Quick Answer: First-aid boxes and kits imported under HS 300650 enter the UK at 0.00%, the EU at 0.00%, and the US at a rate of Free under the MFN tariff. This classification covers pre-packaged assortments of medical supplies and dressings intended for emergency treatment of injuries or ailments. It is crucial for importers to ensure that the kits contain only items classified under this heading and that any individual components are not separately classified with higher duties. According to CustomTariffs data, while the UK and EU offer duty-free entry, importers into the US should be aware of the potential for a 45% ad valorem duty rate on certain variations, necessitating careful product verification.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3006500000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3006500000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3006500000 | 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 300650 cover?
This subheading covers first-aid boxes and kits, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. These are specifically prepared containers holding a variety of medical supplies and dressings intended for immediate use in emergencies. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system confirm that these kits are designed for providing initial medical treatment and typically contain items such as bandages, antiseptic wipes, gauze, and pain relievers, all packaged for portability and ready access.
What falls outside HS 300650?
The following products are excluded from HS 300650: individual medical supplies not presented as a kit, such as single boxes of bandages or standalone antiseptic solutions, which would be classified under their respective headings (e.g., 3005 for dressings). Also excluded are specialized medical equipment or diagnostic tools not typically found in a general first-aid kit. For instance, a standalone thermometer or a blood pressure monitor, even if intended for home use, would generally not be classified here but under headings related to medical instruments (e.g., 9018).
What are common classification mistakes for HS 300650?
A common error is the misclassification of kits containing items that go beyond basic first-aid supplies, such as prescription medications or advanced diagnostic equipment. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, when goods are presented in sets, classification is generally determined by the component that gives them their essential character. If a kit contains a significant proportion of items not typically considered first-aid, it may warrant classification under a different heading, such as pharmaceuticals (Chapter 30) or medical instruments (Chapter 90).
How should importers classify products under HS 300650?
The correct procedure for classifying products under HS 300650 involves a thorough examination of the kit's contents and its intended purpose. Importers and customs brokers must verify that the kit is specifically prepared and packaged for first-aid use, containing a range of dressings, bandages, and basic medical supplies. Consulting the WCO Explanatory Notes and the specific tariff schedule of the importing country, such as the UK Trade Tariff, is crucial to ensure all components align with the subheading's description and to avoid misclassification.
How is the duty calculated for products under HS 300650?
A first-aid kit weighing 0.5 kg and declared at a customs value of $50 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value. The calculation is $50 (declared value) × 0.07 (MFN duty rate) = $3.50 (duty amount). This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 3006.50.0000.
Which trade agreements reduce duties for HS 300650?
Several free trade agreements may reduce the applicable duty rate for HS 300650, 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 valid claim of origin, typically a self-certified origin statement on the commercial invoice, is required. For goods originating in the European Union, preferential rates may be available under various bilateral agreements, often requiring an EUR.1 movement certificate, leading to a duty rate of Free.
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FAQ
What are the typical import duty rates for HS code 300650 (First-aid boxes and kits)?
The import duty rates for HS code 300650 vary significantly by country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) rate is 3.5% ad valorem. In the European Union, under the TARIC system, the rate can be 0.00% ad valorem for goods originating from certain countries with preferential agreements, but can be higher for others. The UK Trade Tariff also shows varying rates, often Free (0.00%) for goods from countries with specific trade agreements. It is crucial to consult the specific tariff schedule of the importing country for the applicable rate.
What specific items must be included in a 'First-aid box or kit' for it to be classified under HS 300650?
According to the Explanatory Notes to the Harmonized System, HS code 300650 covers sterile dressings, bandages, gauze, absorbent cotton, etc., put up in packs for retail sale for medical purposes. The kit must contain a selection of these medical supplies intended for immediate use in providing first aid. It generally does not include instruments (like scissors or tweezers) unless they are specifically designed for first-aid use and are ancillary to the dressings and bandages. The key is that the primary components are sterile medical supplies for wound treatment and dressing.
How is the import duty for HS 300650 calculated, and can you provide an example?
The duty for HS code 300650 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if a shipment of first-aid kits has a declared customs value of $10,000 USD and the MFN duty rate in the US is 3.5%, the calculated duty would be $10,000 USD * 0.035 = $350 USD. Some countries may also apply specific duties based on quantity, but ad valorem is most common for this classification. Always verify the basis of duty calculation with the importing country's customs authority.
What documentation is typically required when importing goods classified under HS 300650?
When importing first-aid boxes and kits (HS 300650), standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific contents of the kit, additional documentation might be necessary. This could include a certificate of origin to claim preferential duty rates, and potentially a declaration or certificate from the manufacturer stating that the contents meet relevant medical or safety standards, especially if they are sterile products. Importers should verify specific requirements with their customs broker or the destination country's customs agency.
How do trade agreements, such as the USMCA or EU trade deals, affect the duty rates for HS code 300650?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS 300650 if the goods originate from a country that is a party to the agreement. For instance, under the USMCA, first-aid kits originating from Canada or Mexico may qualify for duty-free entry into the United States, provided all rules of origin are met. Similarly, the EU has numerous trade agreements with third countries that can grant preferential tariff treatment. To benefit from these agreements, importers must typically provide a valid Certificate of Origin and ensure the goods meet the specific rules of origin stipulated in the respective trade agreement.