EU Combined Nomenclature · CN code · HS 3006.92

3006 92 00

3006 92 00: Pharmaceutical goods specified in note 4 to this chapter: other, waste pharmaceuticals

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

  1. 3006 Pharmaceutical goods specified in note 4 to this chapter:
  2. Other:
  3. 3006 92 00 Waste pharmaceuticals

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: 5
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 controlVeterinary control
    Applies to goods from
    all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
    Legal act
    Regulation 0632/21
    Documents
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
    • Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
    • Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
    • Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
    • Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
    • Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
  • Import controlVeterinary control
    Applies to goods from
    Faroe Islands, Greenland
    Legal act
    Regulation 0632/21
    Documents
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
    • Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
    • Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
    • Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
    • Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
    • Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    Regulation 1157/24
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
  • 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 2

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

Export measuresDestinationLegal actValidity
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 27 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 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 5% reduced rate
  • Czechia 12% reduced rate
  • Denmark 25%
  • Estonia 24%
  • Finland 25.5%
  • France 2.1% / 10% reduced rate
  • Germany 19%
  • Greece 6% / 13% reduced rate
  • Hungary 27%
  • Ireland 0% reduced rate
  • Italy 22%
  • Latvia 12% reduced rate
  • Lithuania 5% reduced rate
  • Luxembourg 17%
  • Malta 5% reduced rate
  • Netherlands 21%
  • Poland 23%
  • Portugal 6% reduced rate
  • Romania 21%
  • Slovakia 5% reduced rate
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 27 October 2026

EU: imports by month · HS 3006.92

last 12 months€283k-31% · previous 12 months
Average import price€0.15 per kg
Preferential rate0%
Jan 2024: €70kFeb 2024: €26kMar 2024: €38kApr 2024: €23kMay 2024: €35kJun 2024: €20kJul 2024: €21kAug 2024: €7kSept 2024: €37kOct 2024: €23kNov 2024: €48kDec 2024: €40kJan 2025: €14kFeb 2025: €29kMar 2025: €36kApr 2025: €65kMay 2025: €36kJun 2025: €27kJul 2025: €30kAug 2025: €26kSept 2025: €32kOct 2025: €27kNov 2025: €55kDec 2025: €11kJan 2026: €6kFeb 2026: €19kMar 2026: €23kApr 2026: €25kMay 2026: €21kJun 2026: €21kJul 2026: €18kAug 2026: €23k 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
United Kingdom €40k 14.1% +5.6%
United States €39k 13.7% -55%
Switzerland €36k 12.8% -24.3%
United Arab Emirates €29k 10.3% -59%
Japan €22k 7.9% -51.9%
Lebanon €21k 7.3% -3%
Bosnia & Herzegovina €14k 5% +113.1%
India €11k 4% +282.3%

Same subheading in other tariffs

3006.92 Pharmaceutical goods specified in note 4 to this chapter: other, waste pharmaceuticals

Legal notes

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.

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 Waste pharmaceuticals Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Waste pharmaceuticals Free —

CN code 3006 92 00 is a line of the EU Combined Nomenclature under HS subheading 3006.92 (pharmaceutical goods specified in note 4 to this chapter).

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

Imports of goods of subheading 3006.92 into the EU came to €283.4k between September 2025 and August 2026 (down 31% on the year before); United Kingdom supplied 14%, 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 15%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 0.5%, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 25% and the Nigeria duty is free.

EU member states imported goods of subheading 3006.92 worth US$8m in 2024; the largest supplier from outside the EU was Japan.

Questions and answers

What is the EU import duty for CN code 3006 92 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 3006.92 as a whole, the largest supplier from outside the EU in 2024 was Japan (US$104k).

Download as CSV Follow changes (RSS)