EU Combined Nomenclature · CN code · HS 3004.41

3004 41 00

3004 41 00: Containing ephedrine or its salts

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

  1. 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:
  2. Other, containing alkaloids or derivatives thereof:
  3. 3004 41 00 Containing ephedrine or its 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: 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

Export measures 1

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

Export measuresDestinationLegal actValidity
Restriction on export All third countries Regulation 1259/13 1 January 2017

TARIC data as of 25 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 0% reduced rate
  • Belgium 6% reduced rate
  • Bulgaria 20%
  • Croatia 5% reduced rate
  • Cyprus 5% reduced rate
  • Czechia 12% reduced rate
  • Denmark 25%
  • Estonia 9% reduced rate
  • Finland 13.5% reduced rate
  • France 2.1% / 10% reduced rate
  • 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 · 25 October 2026

EU: imports by month · HS 3004.41

last 12 months€1.8m-29.3% · previous 12 months
Average import price€110.42 per kg
Preferential rate0%
Jan 2024: €2kFeb 2024: €134kMar 2024: €143kApr 2024: €390kMay 2024: €14kJun 2024: €1Jul 2024: €197kAug 2024: €122kSept 2024: €244kOct 2024: €201kNov 2024: €433kDec 2024: €48kJan 2025: €29kFeb 2025: €367Mar 2025: €336kApr 2025: €152kMay 2025: €270kJun 2025: €427kJul 2025: €226kAug 2025: €237kSept 2025: €226Oct 2025: €337kNov 2025: €13kDec 2025: €63kJan 2026: €253kFeb 2026: €122kMar 2026: €180kApr 2026: €252kMay 2026: €227kJun 2026: €104kJul 2026: €268kAug 2026: €19k 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
Switzerland €1.6m 87.7% -28.7%
United Kingdom €225k 12.3% -24.3%
Canada €570 0% —
United States €347 0% -12.2%
China €156 0% —
India €125 0% —
Vietnam €89 0% —
South Africa €51 0% —

Same subheading in other tariffs

3004.41 Containing ephedrine or its salts

Legal notes

Notes
Subheading notes
Additional note

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.

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 substanceDefined Daily DoseUnitAdministration route
α-lipoic acid or thioctic acid0,6goral
α-lipoic acid or thioctic acid0,6gparenteral
Glucosamine sulfate1,5 (*)goral
Levocarnitine2goral
Levocarnitine2gparenteral
Lovastatin45mgoral
Melatonin2mgoral
N-acetylcysteine0,5goral
Yohimbine15mgoral

(*) 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 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 ephedrine or its salts Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Containing ephedrine or its salts Free —

Code history

Since 2017; before, these goods were classified under 3004 40 20.

CN code 3004 41 00 is a line of the EU Combined Nomenclature under HS subheading 3004.41 (containing ephedrine or its salts).

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

Imports of goods of subheading 3004.41 into the EU came to €1.8m between September 2025 and August 2026 (down 29% on the year before); Switzerland supplied 88%, followed by United Kingdom.

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 10%, the Brazil duty is 7.2%, the Argentina duty is 7.2%, 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 3004.41 worth US$10m in 2024; the largest supplier from outside the EU was Switzerland.

Questions and answers

What is the EU import duty for CN code 3004 41 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 3004.41 as a whole, the largest supplier from outside the EU in 2024 was Switzerland (US$2m).

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