EU Combined Nomenclature · CN code · HS 2939.45

2939 45 00

2939 45 00: Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 2939 Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives:
  2. Alkaloids of ephedra and their derivatives; salts thereof:
  3. 2939 45 00 Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 2
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 3

  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 2

  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 4

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Export controlSanctions regime: Crimea and Sevastopol Ukraine Regulation 0692/14 25 February 2025
Export controlSanctions regime: Non-government-controlled areas of Ukraine Ukraine Regulation 0263/22 25 August 2022
Export control - Waste Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States Regulation 1157/24 21 May 2026
Export control - Waste All third countries (except Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States) Regulation 1157/24 21 May 2026

TARIC data as of 26 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 19%
  • Czechia 12% reduced rate
  • Denmark 25%
  • Estonia 24%
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 6% reduced rate

TEDB · 26 October 2026

EU: imports by month · HS 2939.45

last 12 months€145k-33.6% · previous 12 months
Average import price€488.22 per kg
Preferential rate0%
Jan 2024: €47kMar 2024: €677Apr 2024: €8kJun 2024: €340Aug 2024: €395Sept 2024: €70kNov 2024: €2kDec 2024: €372Feb 2025: €140kMay 2025: €6kAug 2025: €17Sept 2025: €358Oct 2025: €1kDec 2025: €65kMar 2026: €70kApr 2026: €8kMay 2026: €394Jul 2026: €1Aug 2026: €128 2024
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
India €135k 93% -35.6%
Australia €8k 5.6% —
United States €1k 1% —
Canada €486 0.3% -92.4%
United Kingdom €160 0.1% -61.6%
China €1 0% -94.1%
Switzerland €0 0% -100%

Same subheading in other tariffs

2939.45 Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts

Legal notes

Notes

Chapter notes: Chapter 29 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

General notes to the chapter

ORGANIC CHEMICALS

General

The letters ‘(INN)’, after a name appearing in the Combined Nomenclature and the explanatory notes thereto, indicate that the name is included in the list of International Nonproprietary Names for Pharmaceutical Substances published by the World Health Organisation.

The letters ‘(INNM)’ indicate that the name is accepted by the World Health Organisation as an ‘International Nonproprietary Name Modified’.

The letters ‘(ISO)’ indicate that the name appears as one of the ‘common names for pest control chemicals and plant growth regulators’ in recommendation R 1750 of the International Organisation for Standardisation.

A fused system is one in which there are at least two rings which have one, and only one, common bond and have two, and only two, atoms in common.

Separate chemically defined organic compounds, presented as a food supplement in capsules (except microcapsules), for example of gelatine, are excluded from this chapter because the presentation in capsules is a treatment that is not covered by note 1 to this chapter.

Note 1(a)

See the HS General Explanatory Note to this chapter, (A), first four paragraphs.

This chapter includes:

1. anthracene of a purity by weight of 90 % or more (subheading 2902 90 00);

2. benzene of a purity by weight of 95 % or more (subheading 2902 20 00);

3. naphthalene having a crystallising point of 79,4 °C or more (subheading 2902 90 00);

4. toluene of a purity by weight of 95 % or more (subheading 2902 30 00);

5. xylenes containing by weight 95 % or more of xylene (total isomers) (subheadings 2902 41 00 to 2902 44 00);

6. ethane and other saturated acyclic hydrocarbons (other than methane and propane) put up as single isomers of a purity of 95 % or more by reference to volume for gaseous products (1) and to weight for non-gaseous products (subheading 2901 10 00);

7. ethylene of a purity by volume of 95 % or more (subheading 2901 21 00);

8. propene (propylene) of a purity by volume of 90 % or more (subheading 2901 22 00);

9. fatty alcohols of a purity by weight of 90 % or more, as calculated on the anhydrous product, and containing six or more carbon atoms (subheading 2905 16, 2905 17 00 or 2905 29 90);

10. cresols (single or mixed isomers) containing by weight 95 % or more of cresol, all cresol isomers being taken together (subheading 2907 12 00);

11. phenol of a purity by weight of 90 % or more (subheading 2907 11 00);

12. xylenols (single or mixed isomers) containing by weight 95 % or more of xylenol, all xylenol isomers being taken together (subheading 2907 19 10);

13. fatty acids (other than oleic acid) of a purity by weight of 90 % or more, as calculated on the anhydrous product, and containing six or more carbon atoms (headings 2915 and 2916);

14. oleic acid of a purity by weight of 85 % or more, as calculated on the anhydrous product (subheading 2916 15 00);

15. pyridine of a purity by weight of 95 % or more (subheading 2933 31 00);

16. methylpyridine (picoline), 5-ethyl-2-methylpyridine (5-ethyl-2-picoline) and 2-vinylpyridine, of a purity by weight of 90 % or more (subheading 2933 39);

17. quinoline of a purity by weight of 95 % or more, calculated on the anhydrous product (as ascertained by gas chromatography) (subheading 2933 49 90);

18. 1,2-dihydro-2,2,4-trimethylquinoline of a purity by weight exceeding 85 %, calculated on the anhydrous product (subheading 2933 49 90);

19. acridine of a purity by weight of 95 % or more, calculated on the anhydrous product (as ascertained by gas chromatography) (subheading 2933 99 80);

20. the derivatives of the fatty acids and of the fatty alcohols of items 9, 13 and 14 above (for example, salts, esters (other than those of glycerine), amines, amides, nitriles), provided that they satisfy the criteria set for the corresponding fatty acids and alcohols.

Note 1(b)

See the HS General Explanatory Note to this chapter, (A), final paragraph.

Note 1(d)

The aqueous solutions permitted are only those that are true solutions, even if because of insufficient water the substance is only partly dissolved.

Note 1(f)

As regards the addition of a stabiliser, anti-dusting agent, colouring agent or odoriferous substances, see the HS General Explanatory Note to this chapter, (A), penultimate paragraph.

Note 1(g)

As regards the addition of a stabiliser, anti-dusting agent, colouring agent or odoriferous substances, see the HS General Explanatory Note to this chapter, (A), penultimate paragraph.

Note 5

The provisions of this note apply only to the classification, as between headings, of the products concerned (see the HS General Explanatory Note to this chapter, (G)).

For classification as between the subheadings within a heading, the provisions of subheading note 1 to this chapter are to be applied.

(1) The gaseous state is observed at 15 °C and under a pressure of 1 013 millibar.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts Free —
2021 not in this year’s nomenclature — —
2020 not in this year’s nomenclature — —
2019 not in this year’s nomenclature — —

Code history

Since 2022; before, these goods were classified under 2939 71 00.

CN code 2939 45 00 is a line of the EU Combined Nomenclature under HS subheading 2939.45 (levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts).

The third-country duty is free, and quantities are declared in —.

Imports of goods of subheading 2939.45 into the EU came to €145k between September 2025 and August 2026 (down 34% on the year before); India supplied 93%, followed by Australia.

For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6% and the Nigeria duty is 5%.

EU member states imported goods of subheading 2939.45 worth US$180k in 2024; the largest supplier from outside the EU was India, and the United Kingdom ranked 2nd with US$34k.

Questions and answers

What is the EU import duty for CN code 2939 45 00?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the EU import these goods from?

For subheading 2939.45 as a whole, the largest supplier from outside the EU in 2024 was India (US$122k), followed by the United Kingdom.

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