3004 39 00: Other, containing hormones or other products of heading 2937: other
Other hormone medicines, dosed or retail
✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
3004 Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale:
Other, containing hormones or other products of heading 2937:
3004 39 00 Other
What you pay
Importing into EU
Customs dutyFree standard rate depends on the country of origin
Import controlImport control of fluorinated greenhouse gases
Applies to goods from
all countries
Legal act
Regulation 0573/24
Documents
Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
Y160 Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
Y162 Exemption from the presentation of a valid licence to the customs authorities for the import or exports of products and equipment that are personal effects (Article 22(1), second subparagraph of Regulation (UE) 2024/573)
C057 Copy of the declaration of conformity - Option A, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
C079 Copy of the declaration of conformity - Option B, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
C082 Copy of the declaration of conformity - Option C, as referred to in Article 1.2 and in the Annex of Regulation (EU) 2025/2155
Y120 Undertaking importing less than 10 tonnes of CO₂ equivalent of hydrofluorocarbons, per year, contained in equipment or products, exempted from the provisions of Article 19 of Regulation (EU) 2024/573 (Article 19.6 of Regulation (EU) 2024/573)
Y179 Quota provisions from Article 19 (Reg 2024/573) do not apply for products or equipment pre-charged with fluorinated greenhouse gases other than HFCs from Section 1 of Annex I (Reg 2024/573)
Y166 Metered dose inhalers labelling according to the provisions of Article 12 of Regulation (EU) 2024/573, submitted to special approval by the European Medicines Agency or national authorities - See footnote CD807
Y163 Net mass of fluorinated greenhouse gases charged in products and equipment
Y121 Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
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
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
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 1
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Export control of fluorinated greenhouse gases
All third countries
Regulation 0573/24
31 January 2025
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.
Austria0% reduced rate
Belgium6% reduced rate
Bulgaria20%
Croatia5% reduced rate
Cyprus5% reduced rate
Czechia12% reduced rate
Denmark25%
Estonia9% reduced rate
Finland13.5% reduced rate
France2.1% / 10% reduced rate
Germany19%
Greece6% / 13% reduced rate
Hungary27%
Ireland0% reduced rate
Italy10% reduced rate
Latvia12% reduced rate
Lithuania5% reduced rate
Luxembourg3% reduced rate
Malta0% reduced rate
Netherlands9% reduced rate
Poland23%
Portugal6% reduced rate
Romania11% reduced rate
Slovakia5% reduced rate
Slovenia9.5% reduced rate
Spain21%
Sweden25%
TEDB · 26 October 2026
EU: imports by month · HS 3004.39
last 12 months€7bn+44.9% · previous 12 months
Average import price€1,144.78 per kg
Preferential rate0%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
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.
The tariff classification of Progesterone Capsules in dosage form, from China
57 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover:
(a) foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);
(b) products, such as tablets, chewing gum or patches (transdermal systems), containing nicotine and intended to assist tobacco use cessation (heading 2404);
(c) plasters specially calcined or finely ground for use in dentistry (heading 2520);
(d) aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 3301);
(e) preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties;
(f) soap or other products of heading 3401 containing added medicaments;
(g) preparations with a basis of plaster for use in dentistry (heading 3407);
(h) blood albumin not prepared for therapeutic or prophylactic uses (heading 3502); or
2. For the purposes of heading 3002, the expression ‘immunological products’ applies to peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumour-necrosis factors (TNF), growth factors (GF), hematopoietins and colony-stimulating factors (CSF).
3. For the purposes of headings 3003 and 3004 and of note 4(d) to this chapter, the following are to be treated:
(a) as unmixed products:
(1) unmixed products dissolved in water;
(2) all goods of Chapter 28 or 29; and
(3) simple vegetable extracts of heading 1302, merely standardised or dissolved in any solvent;
(b) as products which have been mixed:
(1) colloidal solutions and suspensions (other than colloidal sulphur);
(2) vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
(3) salts and concentrates obtained by evaporating natural mineral waters.
4. Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of the nomenclature:
(a) sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure;
(b) sterile laminaria and sterile laminaria tents;
(c) sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;
(d) opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;
(e) placebos and blinded (or double-blinded) clinical trial kits for use in recognised clinical trials, put up in measured doses, even if they might contain active medicaments;
(f) dental cements and other dental fillings; bone reconstruction cements;
(g) first-aid boxes and kits;
(h) chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides;
(ij) gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;
(k) waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and
(l) appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.
Subheading notes
1. For the purposes of subheadings 300213 and 300214, the following are to be treated:
(a) as unmixed products, pure products, whether or not containing impurities;
(b) as products which have been mixed:
(1) the products mentioned in (a) above dissolved in water or in other solvents;
(2) the products mentioned in (a) and (b) (1) above with an added stabiliser necessary for their preservation or transport; and
(3) The products mentioned in (a), (b) (1) and (b) (2) above with any other additive.
2. Subheadings 300360 and 300460 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients: amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).
Additional note
1. Heading 3004 includes herbal medicinal preparations and preparations based on the following active substances: vitamins, minerals, essential amino-acids or fatty acids, in packings for retail sale. These preparations are classified in heading 3004 if they bear on the label, packaging or on the accompanying user directions the following statements of:
(a) the specific diseases, ailments or their symptoms for which the product is to be used;
(b) the concentration of active substance or substances contained therein;
(c) dosage; and
(d) mode of application.
This heading includes homeopathic medicinal preparations when they meet the conditions of (a), (c) and (d) mentioned above.
In the case of preparations based on vitamins, minerals, essential amino-acids or fatty acids, the level of one of these substances per recommended daily dose indicated on the label must be significantly higher than the recommended daily allowance to maintain general health or well-being.
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.
3004 · Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale
See additional note 1 to this chapter.
Unlike the previous heading, this heading covers ‘unmixed products’. For the interpretation of the term ‘unmixed products’, see note 3(a) to this chapter and the HS Explanatory Note to heading 3004, fourth and fifth paragraphs.
The terms ‘in measured doses (including those in the form of transdermal administration systems)’ and ‘forms or packings for retail sale for therapeutic or prophylactic uses’ are defined in the HS Explanatory Note to heading 3004, first and second paragraphs.
Medicaments put up in packings for long-term administration or for hospitals and similar establishments are included here. In this case, a larger number of units of the product is contained and the intended long-term administration or hospital use is generally indicated on the packing.
The fact that medicaments containing, for example, antibiotics, hormones or lyophilised products, and put up in ampoules or bottles must still have added to them pyrogen-free water or another diluent before being administered, does not exclude them from this heading.
The heading includes, inter alia, preparations containing a sufficient quantity of active substances per daily dose (e.g. hormones or co-factors) to provide therapeutic or prophylactic effects against a specific disease or ailment. The daily dose is recommended on the label, packaging or on the accompanying user directions of such products.
The index of Anatomical Therapeutic Chemicals (WHO ATC-DDD index) (https://www.whocc.no/atc_ddd_index/), developed by the World Health Organisation (WHO), indicates the Defined Daily Dose (DDD) providing therapeutic or prophylactic effect when applied in quantities equal to or exceeding the amounts listed in that index.
The following table shows the DDD for the substances listed:
Name of the active substance
Defined Daily Dose
Unit
Administration route
α-lipoic acid or thioctic acid
0,6
g
oral
α-lipoic acid or thioctic acid
0,6
g
parenteral
Glucosamine sulfate
1,5 (*)
g
oral
Levocarnitine
2
g
oral
Levocarnitine
2
g
parenteral
Lovastatin
45
mg
oral
Melatonin
2
mg
oral
N-acetylcysteine
0,5
g
oral
Yohimbine
15
mg
oral
(*) The DDD of 1.5 g for “glucosamine sulfate” in the ATC-DDD index is based on the substance bis(2-ammonio-2-deoxy-D-glucose)sulfate (CAS RN 14999-43-0; Molecular Formula (C6H13NO5)2·H2SO4; Mw 456.42 g/mol).
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 minerals
RDA
Vitamin A
800 μg
Vitamin D
5 μg
Vitamin E
12 mg
Vitamin K
75 μg
Vitamin C
80 mg
Thiamin
1,1 mg
Riboflavin
1,4 mg
Niacin
16 mg
Vitamin B6
1,4 mg
Folic acid
200 μg
Vitamin B12
2,5 μg
Biotin
50 μg
Pantothenic acid
6 mg
Potassium
2 000 mg
Chloride
800 mg
Calcium
800 mg
Phosphorus
700 mg
Magnesium
375 mg
Iron
14 mg
Zinc
10 mg
Copper
1 mg
Manganese
2 mg
Fluoride
3,5 mg
Selenium
55 μg
Chromium
40 μg
Molybdenum
50 μg
Iodine
150 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 Acid
RDA (mg)
Histidine
700
Isoleucine
1 400
Leucine
2 730
Lysine
2 100
Methionine + Cysteine
1 050
Cysteine
287
Methionine
728
Phenylalanine + Tyrosine
1 750
Threonine
1 050
Tryptophan
280
Valine
1 820
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 acids
Name of essential fatty acid
RDA (g)
n-3 polyunsaturated fatty acids
linolenic acid (ALA)
2
long-chain n-3 polyunsaturated fatty acids
EPA plus DHA
0,25
n-6 polyunsaturated fatty acids
linoleic acid
10
Heading 3004 does not cover, inter alia, food supplements or dietary preparations (see also note 1(a) to this chapter).
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Other
Free
—
2025
unchanged
Free
—
2024
unchanged
Free
—
2023
unchanged
Free
—
2022
unchanged
Free
—
2021
unchanged
Free
—
2020
unchanged
Free
—
2019
Other
Free
—
In the EU Combined Nomenclature, 3004 39 00 is one of 1 line under subheading 3004.39, other, containing hormones or other products of heading 2937: other.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported other hormone medicines, dosed or retail (HS 3004.39) worth €7bn (up 45% on the year before), at an average of €1,144.78 per kg; China supplied 51%, followed by Switzerland.
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 0%–10%, the Brazil duty is 0%–12.6%, the Argentina duty is 0%–14%, the Peru duty is 6%, 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 0%–5% and the Nigeria duty is free.
EU member states imported goods of subheading 3004.39 worth US$15bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$294m.
Questions and answers
What is the EU import duty for CN code 3004 39 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 3004.39 as a whole, the largest supplier from outside the EU in 2024 was China (US$1bn), followed by Switzerland.
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