HS 300692 Waste pharmaceuticals
Quick Answer: Pharmaceutical waste imported under HS 300692 enters the UK at 0.00%, the EU at 0.00%, and the US at a Free rate under the MFN tariff. This classification specifically covers discarded, unused, or expired pharmaceutical products, including those intended for human or veterinary use. It is crucial for importers and customs brokers to accurately declare this waste to ensure compliance with environmental and health regulations, as well as to avoid potential penalties. CustomTariffs aggregates this data, highlighting the duty-free entry into major markets for this category.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3006920000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3006920000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3006920000 | 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 300692 cover?
This subheading covers "Waste pharmaceuticals." According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses discarded, expired, or otherwise unusable medicinal products intended for human or animal use. This includes bulk pharmaceutical ingredients that are no longer fit for purpose and finished pharmaceutical products that have passed their expiry date or have been recalled. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad scope, focusing on materials that have lost their therapeutic efficacy or are deemed unfit for consumption.
What falls outside HS 300692?
The following products are excluded from HS 300692: non-pharmaceutical chemical waste, such as industrial solvents or laboratory reagents not intended for medicinal use, and medical supplies that are not pharmaceuticals, like sterile bandages or syringes. Furthermore, expired or contaminated food products, even if intended for consumption, are classified under Chapter 21 or Chapter 22. Unused or expired veterinary medicines are generally included, but only if they were originally classified as pharmaceuticals.
What are common classification mistakes for HS 300692?
A common error is misclassifying expired or contaminated raw materials that were intended for pharmaceutical production but are not themselves finished pharmaceuticals. General chemical waste, even if it originates from a pharmaceutical manufacturing process, should not be classified under 300692 unless it meets the definition of a waste pharmaceutical. 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.
How should importers classify products under HS 300692?
The correct procedure for classifying products under HS 300692 involves a thorough review of the product's original intended use and its current state. Importers and customs brokers must ascertain if the material was a pharmaceutical product for human or animal use and if it is now considered waste due to expiry, contamination, or recall. Documentation from the manufacturer or supplier detailing the product's nature and reason for disposal is essential for accurate declaration to customs authorities.
How is the duty calculated for products under HS 300692?
The duty calculation for waste pharmaceuticals can vary significantly by jurisdiction and specific product. For instance, a shipment of 100 kg of expired antibiotics declared at a customs value of $500 USD, if subject to a 5% ad valorem duty rate under a specific trade agreement, would attract a US duty of $25.00 (5% of $500). However, many countries may offer duty-free treatment or specific waste management regulations for such items, as published in their respective tariff schedules like the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 300692?
Several free trade agreements may reduce the applicable duty rate for HS 300692, including the United States-Mexico-Canada Agreement (USMCA), which can lead to duty-free entry for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) also allows for duty-free imports from designated developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 300692 (Waste pharmaceuticals)?
Import duty rates for HS code 300692, 'Waste pharmaceuticals', can vary significantly by country. For example, under the US Most Favored Nation (MFN) tariff, the rate is 0.00%. In the European Union, under the TARIC system, the rate is also often listed as Free. However, specific preferential rates under Free Trade Agreements (FTAs) or other trade arrangements may apply and should be verified for the importing country. Always consult the official tariff schedule of the destination country for the most accurate and up-to-date duty information.
How is HS code 300692 classified? What constitutes 'waste pharmaceuticals'?
HS code 300692 covers pharmaceutical products that are no longer suitable for their original purpose, such as expired medicines, rejected batches, or residues from pharmaceutical manufacturing. Classification hinges on the material being definitively waste and not a usable product. This includes items that are contaminated, degraded, or past their expiry date. It's crucial to distinguish this waste from active pharmaceutical ingredients (APIs) or finished pharmaceutical products intended for sale or use, which would be classified under different HS headings (e.g., Chapter 30, headings 3001-3005).
What documentation is typically required for importing waste pharmaceuticals under HS 300692?
Importing waste pharmaceuticals often requires specific documentation beyond standard customs declarations. This may include a Certificate of Analysis (CoA) or a statement from the manufacturer detailing the nature of the waste, its composition, and confirmation that it is indeed waste and not a usable product. Depending on the importing country's regulations, permits from environmental or health authorities might be necessary, especially if the waste is considered hazardous. Importers should consult the customs agency and relevant environmental/health ministries of the destination country for a comprehensive list of required documents.
How is the duty calculated for waste pharmaceuticals if a duty rate applies, and can you provide an example?
While many countries offer duty-free entry for waste pharmaceuticals (e.g., 0.00% MFN in the US), if a duty were applicable, it would typically be calculated based on either an ad valorem rate (a percentage of the declared value) or a specific rate (a fixed amount per unit of weight or volume). For instance, if a country applied a 4.5% ad valorem duty on waste pharmaceuticals and the declared value of a shipment was $10,000, the duty would be calculated as: 4.5% of $10,000 = $450. If a specific duty applied, such as $0.50 per kilogram, and the shipment weighed 500 kg, the duty would be 500 kg * $0.50/kg = $250. Always confirm the applicable duty basis (ad valorem or specific) and rate from the official tariff schedule.
Do trade agreements, such as Free Trade Agreements (FTAs), typically offer preferential duty rates for HS code 300692?
Preferential duty rates under FTAs for HS code 300692, 'Waste pharmaceuticals,' are less common compared to finished goods, as waste materials often have unique import restrictions and are not typically traded commodities. However, it is essential to verify the specific provisions of any applicable FTA. Some agreements might offer reduced rates or duty-free treatment if the waste is destined for specific recycling or disposal processes that align with the agreement's objectives. Importers should consult the text of relevant FTAs and the customs authorities of the importing country to determine eligibility for preferential treatment.