EU Combined Nomenclature · CN code · HS 3004.90

3004 90 00

3004 90 00: Medicaments: other

Other medicines, dosed or for retail sale

✓ 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. 3004 90 00 Other

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: 6
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 6

  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    Regulation 0966/23
    Documents
    • C400 Presentation of the required " CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • 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 controlImport control on seal products
    Applies to goods from
    all countries
    Legal act
    Regulation 1850/15
    Documents
    • C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
    • C680 Written notification of import and document giving evidence where the products were acquired (seal product)
    • C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
    • Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
  • 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 4

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

Export measuresDestinationLegal actValidity
Goods for torture and repression, export restriction Andorra, Anguilla, Albania, Argentina, Australia, Aruba, Bosnia & Herzegovina, Benin, St Barthélemy, Bermuda, Bolivia, Caribbean Netherlands, Canada, Switzerland, Colombia, Costa Rica, Cape Verde, Curaçao, Djibouti, Dominican Republic, Ecuador, Falkland Islands, Faroe Islands, Gabon, Georgia, Gibraltar, Greenland, South Georgia & South Sandwich Islands, Guinea-Bissau, Honduras, Iceland, Kyrgyzstan, Liechtenstein, Liberia, Moldova, Montenegro, North Macedonia, Mongolia, Montserrat, Mexico, Mozambique, Namibia, New Caledonia, Nicaragua, Norway, Nepal, New Zealand, Panama, French Polynesia, Philippines, St Pierre & Miquelon, Paraguay, Serbia, Rwanda, Seychelles, St Helena, San Marino, São Tomé & Príncipe, Sint Maarten, Turks & Caicos Islands, French Southern Territories, Togo, Timor-Leste, Turkmenistan, Türkiye, Ukraine, Uruguay, Uzbekistan, Venezuela, Wallis & Futuna, South Africa Regulation 0125/19 20 February 2019
Goods for torture and repression, export restriction All third countries (except Andorra, Anguilla, Albania, Argentina, Australia, Aruba, Bosnia & Herzegovina, Benin, St Barthélemy, Bermuda, Bolivia, Caribbean Netherlands, Canada, Switzerland, Colombia, Costa Rica, Cape Verde, Curaçao, Djibouti, Dominican Republic, Ecuador, Falkland Islands, Faroe Islands, Gabon, Georgia, Gibraltar, Greenland, South Georgia & South Sandwich Islands, Guinea-Bissau, Honduras, Iceland, Kyrgyzstan, Liechtenstein, Liberia, Moldova, Montenegro, North Macedonia, Mongolia, Montserrat, Mexico, Mozambique, Namibia, New Caledonia, Nicaragua, Norway, Nepal, New Zealand, Panama, French Polynesia, Philippines, St Pierre & Miquelon, Paraguay, Serbia, Rwanda, Seychelles, St Helena, San Marino, São Tomé & Príncipe, Sint Maarten, Turks & Caicos Islands, French Southern Territories, Togo, Timor-Leste, Turkmenistan, Türkiye, Ukraine, Uruguay, Uzbekistan, Venezuela, Wallis & Futuna, South Africa) Regulation 0125/19 20 February 2019
Export control - CITES All third countries Regulation 0966/23 20 May 2023
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.

  • 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 · 26 October 2026

EU: imports by month · HS 3004.90

last 12 months€40.9bn-6.4% · previous 12 months
Average import price€176.48 per kg
Preferential rate0%
Jan 2024: €3.3bnFeb 2024: €3.4bnMar 2024: €3.1bnApr 2024: €3.7bnMay 2024: €3.3bnJun 2024: €3.1bnJul 2024: €3.1bnAug 2024: €3bnSept 2024: €3.2bnOct 2024: €3.9bnNov 2024: €3.2bnDec 2024: €2.6bnJan 2025: €3.9bnFeb 2025: €4.3bnMar 2025: €4.3bnApr 2025: €3.6bnMay 2025: €3.2bnJun 2025: €4.3bnJul 2025: €4.1bnAug 2025: €3.1bnSept 2025: €3.2bnOct 2025: €3.4bnNov 2025: €3.3bnDec 2025: €3bnJan 2026: €3.3bnFeb 2026: €3bnMar 2026: €4.4bnApr 2026: €3.1bnMay 2026: €3.5bnJun 2026: €3.5bnJul 2026: €4.3bnAug 2026: €2.9bn 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 €17.6bn 43.1% +3.4%
United States €10.4bn 25.5% -23.2%
United Kingdom €5bn 12.3% -10.2%
India €2.1bn 5.2% +6.8%
Singapore €1.2bn 3% +22.6%
Canada €1.2bn 2.9% -4.5%
China €675.4m 1.7% -11%
Japan €421.7m 1% +26.6%

Same subheading in other tariffs

3004.90 Medicaments: other

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.

  • N364941 U.S. CBP 5 October 2026 · 3004.90.92.14

    The tariff classification of Linezolid Tablets in dosage form, from India

  • N364942 U.S. CBP 5 October 2026 · 3004.90.92.21

    The tariff classification of Diltiazem Hydrochloride Extended-Release Capsules in dosage form, from India

  • N364416 U.S. CBP 18 September 2026 · 3004.90.92.26

    The tariff classification of Ranolazine Extended-Release Tablets in dosage form, from India

  • N364415 U.S. CBP 17 September 2026 · 3004.90.92.46

    The tariff classification of Bupropion Hydrochloride Extended-Release Tablets in dosage form, from India

  • 600015874 HMRC 16 September 2026 – 15 September 2029 · 3004 90 00 00

    A sterile physiological saline solution Used as an extraocular and intraocular irrigation solution in eye surgery Presented in a plastic bottle with a capacity of 15 ml, and in glass bottles or flexible plastic bags with a capacity of 250 or 500 ml

  • 600016281 HMRC 8 September 2026 – 7 September 2029 · 3004 90 00 00

    A sterile inhalation saline solution intended to mobilise secretions in the respiratory tract caused by respiratory diseases. The solution contains 3% sodium chloride and is free from preservatives. It is packaged in 20 × 4 ml ampoules for use with a jet, membrane, or ultrasonic nebuliser.

  • 600015890 HMRC 1 September 2026 – 31 August 2029 · 3004 90 00 00

    Formoline L112 tablets to support weight management and reduction of dietary fat absorption and lowering of LDL cholesterol active component is polyglucosamine, also contain excipients used in tablet manufacture, including binders, fillers and coating materials packed in boxes of 64 tablets, with…

  • 600013517 HMRC 3 September 2025 – 2 September 2028 · 3004 90 00 00

    radiopharmaceutical containing the radioactive isotope Lutetium-177 single patient dose, administered intravenously, via the vial Physical form: liquid Use: in clinical trials for assessment of its performance as a therapeutic medicine in humans Packaging :a vial held within shielded container to…

562 rulings in total for this code

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 Other Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Other Free —

CN code 3004 90 00 is a line of the EU Combined Nomenclature under HS subheading 3004.90 (medicaments: other).

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

Imports of other medicines, dosed or for retail sale (HS 3004.90) into the EU came to €40.9bn between September 2025 and August 2026 (down 6% on the year before); Switzerland supplied 43%, followed by United States.

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%–15%, the Brazil duty is 0%–14%, the Argentina duty is 0%–12.6%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 0%–20%, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is free.

EU member states imported goods of subheading 3004.90 worth US$149bn in 2024; the largest supplier from outside the EU was Switzerland, and the United Kingdom ranked 3rd with US$7bn.

Questions and answers

What is the EU import duty for CN code 3004 90 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 3004.90 as a whole, the largest supplier from outside the EU in 2024 was Switzerland (US$17bn), followed by the United States.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.