EU Combined Nomenclature · CN code · HS 3003.10

3003 10 00

3003 10 00: Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives

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

  1. 3003 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale:
  2. 3003 10 00 Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives

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: 3
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 3

  • 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 controlImport control on REACH
    Applies to goods from
    all countries
    Legal act
    Regulation 1907/06
    Documents
    • Y106 Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006
    • Y110 Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006
    • Y113 Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)
  • 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

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 0% reduced rate
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 5% reduced rate
  • Czechia 12% reduced rate
  • Denmark 25%
  • Estonia 9% reduced rate
  • Finland 13.5% reduced rate
  • France 20%
  • Germany 19%
  • Greece 6% / 13% reduced rate
  • Hungary 27%
  • Ireland 0% reduced rate
  • Italy 10% reduced rate
  • Latvia 12% reduced rate
  • Lithuania 5% reduced rate
  • Luxembourg 3% reduced rate
  • Malta 0% reduced rate
  • Netherlands 9% reduced rate
  • Poland 23%
  • Portugal 6% reduced rate
  • Romania 11% reduced rate
  • Slovakia 5% reduced rate
  • Slovenia 9.5% reduced rate
  • Spain 21%
  • Sweden 25%

TEDB · 26 October 2026

EU: imports by month · HS 3003.10

last 12 months€50.2m+5.4% · previous 12 months
Average import price€172.50 per kg
Preferential rate0%
Jan 2024: €4.1mFeb 2024: €3.8mMar 2024: €3.9mApr 2024: €3.9mMay 2024: €4.4mJun 2024: €5.1mJul 2024: €4.8mAug 2024: €2.5mSept 2024: €3.5mOct 2024: €3.3mNov 2024: €8.7mDec 2024: €1.9mJan 2025: €5.1mFeb 2025: €4.4mMar 2025: €5.1mApr 2025: €4.2mMay 2025: €2.1mJun 2025: €4.4mJul 2025: €1.9mAug 2025: €3mSept 2025: €2.5mOct 2025: €7.6mNov 2025: €2.4mDec 2025: €4.3mJan 2026: €3.5mFeb 2026: €3.4mMar 2026: €6.1mApr 2026: €6.6mMay 2026: €3.3mJun 2026: €3.8mJul 2026: €4.6mAug 2026: €2.2m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China €36.1m 71.8% +36.1%
Japan €7.7m 15.3% -13.9%
United Kingdom €5.5m 11% -12.8%
India €457k 0.9% +48,995.4%
United States €424k 0.8% -92.8%
Switzerland €67k 0.1% +539.5%
Tunisia €12k 0% —
South Korea €793 0% -96.9%

Same subheading in other tariffs

3003.10 Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N298130 U.S. CBP 11 July 2018 · 3003.10.00.00

    The tariff classification of Bacitracin (CAS No. 1405-87-4) and Timentin™ (Ticarcillin/Clavulanate) in bulk form, from China

  • N296851 U.S. CBP 1 June 2018 · 3003.10.00.00

    The tariff classification of Benzylpenicillin Benzathine (CAS No. 1538-09-6) mixed with Lecithin (CAS No. 8002-43-5) in bulk form, from Spain

  • N276855 U.S. CBP 2 August 2016 · 3003.10.00.00

    The tariff classification of Amoxicillin Trihydrate (CAS 61336-70-7) and Clavulanate Potassium (CAS 61177-45-5) mixture with Cellulose (CAS 9004-34-6), imported in bulk powder form, from Spain

Legal notes

Notes
Subheading notes

Chapter notes: Chapter 30 →

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.

3003 10 00 · Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives

This subheading also includes combinations of penicillin and streptomycin

General notes to the chapter

PHARMACEUTICAL PRODUCTS

General

The description of a product as a medicament in Union legislation (other than that relating specifically to classification in the Combined Nomenclature) or in the national legislation of the Member States, or in any pharmacopoeia, is not the deciding factor in so far as its classification in this chapter is concerned.

Additional note 1

1. Herbal medicinal preparations are preparations based on one or more active substances, produced by subjecting a plant or parts thereof to a process such as drying, crushing, extraction or purification.

Active substance means a chemically defined substance, a chemically defined group of substances (for example, alkaloids, polyphenols, anthocyanins) or a plant extract. These active substances must have medicinal properties for the prevention or the treatment of specific diseases, ailments or their symptoms.

2. Homeopathic medicinal preparations are prepared from products, substances or compositions called homeopathic stocks (mother tinctures). The degree of dilution must be indicated (for example, D6).

3. Vitamins or mineral preparations are preparations based on vitamins of heading 2936, on minerals including trace elements and mixtures thereof. They are used to treat or prevent specific diseases, ailments or their symptoms. Such preparations contain a much higher amount of vitamins or minerals, generally at least three times higher than the recommended daily allowance (RDA).

As regards the recommended daily allowance (RDA) for certain vitamins and minerals, see, for example, the table in the Annex XIII to Regulation (EU) No 1169/2011 of the European Parliament and of the Council of 25 October 2011 on the provision of food information to consumers (OJ L 304, 22.11.2011, p. 58) reproduced below:

Vitamins and mineralsRDA
Vitamin A800 μg
Vitamin D5 μg
Vitamin E12 mg
Vitamin K75 μg
Vitamin C80 mg
Thiamin1,1 mg
Riboflavin1,4 mg
Niacin16 mg
Vitamin B61,4 mg
Folic acid200 μg
Vitamin B122,5 μg
Biotin50 μg
Pantothenic acid6 mg
Potassium2 000 mg
Chloride800 mg
Calcium800 mg
Phosphorus700 mg
Magnesium375 mg
Iron14 mg
Zinc10 mg
Copper1 mg
Manganese2 mg
Fluoride3,5 mg
Selenium55 μg
Chromium40 μg
Molybdenum50 μg
Iodine150 μg

4. Recommended daily allowance (RDA) for adults with a weight of 70 kg, on essential amino acids, according to the joint WHO/FAO/UNU expert Consultation 2007:

Essential Amino AcidRDA (mg)
Histidine700
Isoleucine1 400
Leucine2 730
Lysine2 100
Methionine + Cysteine1 050
Cysteine287
Methionine728
Phenylalanine + Tyrosine1 750
Threonine1 050
Tryptophan280
Valine1 820

Recommended daily allowance (RDA) for adults with a weight of 70 kg, on essential fatty acids, according to the joint WHO/FAO/UNU expert Consultation 2007.

Types of essential fatty acidsName of essential fatty acidRDA (g)
n-3 polyunsaturated fatty acidslinolenic acid (ALA)2
long-chain n-3 polyunsaturated fatty acidsEPA plus DHA0,25
n-6 polyunsaturated fatty acidslinoleic acid10

Heading 3004 does not cover, inter alia, food supplements or dietary preparations (see also note 1(a) to this chapter).

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 Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives Free —

In the EU Combined Nomenclature, 3003 10 00 is one of 1 line under subheading 3003.10, containing penicillins or derivatives thereof, with a penicillanic acid….

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

In the 12 months to August 2026, the EU imported goods of subheading 3003.10 worth €50.2m (up 5% on the year before), at an average of €172.50 per kg; China supplied 72%, followed by Japan.

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 15%, the Brazil duty is 7.2%–12.6%, the Argentina duty is 7.2%–12.6%, 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 free and the Nigeria duty is free.

EU member states imported goods of subheading 3003.10 worth US$257m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 2nd with US$14m.

Questions and answers

What is the EU import duty for CN code 3003 10 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 3003.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$28m), followed by the United Kingdom.

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