Subheading · Chapter 29 · Heading 2939

2939.19

2939.19: Alkaloids of opium and their derivatives; salts thereof: other

Official description Other

2939.19 is a six-digit subheading of heading 2939, alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters…, chapter 29.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2939 19 00 00 Other Free

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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018

Import requirements 2

  • Import controlHome Office Controlled Drugs (import)
    Applies to goods from
    all countries
    Legal act
    2001 No. 3998
    Documents
    • 9113
    • 913Y
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
CPTPP Brunei, Chile, Malaysia, Mexico Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£9.9m+0.1% · previous 12 months
Average import price£616.92 per kg
Jan 2024: £262kFeb 2024: £27kMar 2024: £1.2mApr 2024: £2.3mMay 2024: £694kJun 2024: £134kJul 2024: £355kAug 2024: £115kSept 2024: £292kOct 2024: £964kNov 2024: £134kDec 2024: £114kJan 2025: £2mFeb 2025: £1.1mMar 2025: £2.5mApr 2025: £651kMay 2025: £1.1mJun 2025: £48kJul 2025: £611kAug 2025: £327kSept 2025: £644kOct 2025: £2.1mNov 2025: £251kDec 2025: £547kJan 2026: £2.9mFeb 2026: £581kMar 2026: £287kApr 2026: £32kMay 2026: £803kJun 2026: £487kJul 2026: £1.1mAug 2026: £255k 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
France £5.1m 51.6% +17.3%
United States £4.3m 43.4% +5.1%
Poland £126k 1.3% +249.1%
Canada £117k 1.2% +5.9%
Italy £108k 1.1% -90.9%
Slovakia £57k 0.6% +114.3%
Germany £40k 0.4% -1.2%
India £15k 0.2% +36.4%

Same subheading in other tariffs

World trade in 2024

2939.19 · US$297m

Trade value (US$) no reported trade < US$553kUS$553k+US$7m+US$25m+> US$47m

Exports: 50
  1. France: US$51m
  2. India: US$47m
  3. United States: US$44m
  4. Hungary: US$39m
  5. Japan: US$25m
  6. Germany: US$16m
  7. United Kingdom: US$15m
  8. Australia: US$9m
  9. Italy: US$8m
  10. Iran: US$7m
  11. Slovakia: US$7m
  12. Denmark: US$7m
  13. Switzerland: US$6m
  14. Spain: US$3m
  15. Greece: US$3m
  16. China: US$2m
  17. Czechia: US$1m
  18. Austria: US$1m
  19. Belgium: US$1m
  20. Canada: US$986k
  21. Israel: US$735k
  22. Türkiye: US$653k
  23. Singapore: US$632k
  24. Norway: US$553k
  25. Poland: US$514k
  26. Netherlands: US$251k
  27. Taiwan: US$159k
  28. Hong Kong SAR China: US$124k
  29. Sweden: US$78k
  30. South Africa: US$14k
  31. Slovenia: US$14k
  32. Vietnam: US$9k
  33. Brazil: US$7k
  34. Kazakhstan: US$2k
  35. New Zealand: US$2k
  36. Russia: US$1k
  37. Ghana: US$1k
  38. Armenia: US$800
  39. Ireland: US$800
  40. Indonesia: US$600
  41. Latvia: US$600
  42. Bulgaria: US$200
  43. Panama: US$200
  44. Portugal: US$200
  45. Finland: US$100
  46. Romania: US$100
  47. Eswatini: US$100
  48. North Macedonia: US$0
  49. Malaysia: US$0
  50. Serbia: US$0

Top exporters

RankCountryValueShare
1 France US$51m 17.3%
2 India US$47m 15.8%
3 United States US$44m 14.7%
4 Hungary US$39m 13.2%
5 Japan US$25m 8.5%
6 Germany US$16m 5.3%
7 United Kingdom US$15m 5.2%
8 Australia US$9m 2.9%
9 Italy US$8m 2.6%
10 Iran US$7m 2.3%

Top importers

RankCountryValueShare
1 India US$53m 17.8%
2 United States US$50m 16.9%
3 China US$29m 9.8%
4 Germany US$26m 8.8%
5 Canada US$23m 7.9%
6 Japan US$20m 6.8%
7 Brazil US$12m 3.9%
8 United Kingdom US$9m 3.2%
9 Serbia US$9m 2.9%
10 Ukraine US$7m 2.3%

Binding rulings for similar goods 1

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.

  • N320903 U.S. CBP 20 October 2021 · 2939.19.20.00

    The tariff classification of laboratory reference standards for analytical testing from France

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

Rule changes →

Subheading 2939.19 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 2939.19; the duty is duty-free.

Goods from 146 countries can enter the UK at a preferential rate instead of the standard Free; 146 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £9.9m (up 0% on the year before), at an average of £616.92 per kg; France supplied 52%, followed by United States.

World trade in these goods reached US$297m in 2024, up 23% on 2023.

France was the largest exporter with 17.3% of the total, ahead of India.

Questions and answers

What is the HS code for alkaloids of opium and their derivatives; salts thereof: other?

Alkaloids of opium and their derivatives; salts thereof: other fall under HS subheading 2939.19, part of heading 2939, in section VI of the Harmonized System.

What is the import duty on alkaloids of opium and their derivatives in the UK?

Under the UK Global Tariff, imports under 2939.19 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on alkaloids of opium and their derivatives in the EU?

Under the EU Combined Nomenclature, imports under 2939.19 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most alkaloids of opium and their derivatives?

France, with US$51m in 2024 (17.3% of world exports).

Which countries can export these goods to the UK duty-free?

146 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were France (52%), United States (43%) and Poland (1%), out of total imports of £9.9m.