Subheading · Chapter 29 · Heading 2939

2939.42

2939.42: Pseudoephedrine (INN) and its salts

2939.42 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: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2939 42 00 00 Pseudoephedrine (inn) and its salts Free+2

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 3

  • Import control
    Applies to goods from
    all countries
    Legal act
    2004 No. 273
    Documents
    • 9112
    • 911Y
  • Import control
    Applies to goods from
    all countries
    Legal act
    2004 No. 273
    Documents
    • 9112
  • 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–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–XC agreement XC Free
UK–Kosovo agreement Kosovo Free
UK–XL agreement XL Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£565k-13.6% · previous 12 months
Average import price£51.90 per kg
Jan 2024: £40kFeb 2024: £40kMar 2024: £3kApr 2024: £244kMay 2024: £41kJun 2024: £4kJul 2024: £40kAug 2024: £7kSept 2024: £133kNov 2024: £58kDec 2024: £52kMar 2025: £40kApr 2025: £39kMay 2025: £96kJun 2025: £98kJul 2025: £100kAug 2025: £36kSept 2025: £131kNov 2025: £74kJan 2026: £76kMar 2026: £27kMay 2026: £40kJun 2026: £45kJul 2026: £97kAug 2026: £75k 20242026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
India £464k 82% -24.7%
Germany £64k 11.3% +67.1%
Canada £38k 6.7% —

Same subheading in other tariffs

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

2939.42 · US$59.3m

Trade value (US$) no reported trade < US$156kUS$156k+US$548.3k+US$2.8m+> US$30.7m

Exports: 24
  1. India: US$30.7m
  2. Germany: US$21m
  3. Switzerland: US$2.8m
  4. China: US$1.8m
  5. Denmark: US$774.7k
  6. Singapore: US$548.3k
  7. Spain: US$516.4k
  8. Taiwan: US$226.2k
  9. Czechia: US$213.9k
  10. Kyrgyzstan: US$163.7k
  11. United States: US$156k
  12. Bosnia & Herzegovina: US$125.2k
  13. United Kingdom: US$103k
  14. Malaysia: US$44.7k
  15. Poland: US$37.2k
  16. France: US$14.7k
  17. Slovenia: US$8.4k
  18. Belgium: US$7k
  19. Netherlands: US$5.7k
  20. Canada: US$1.6k
  21. Australia: US$1k
  22. Norway: US$100
  23. Egypt: US$0
  24. Serbia: US$0

Top exporters

RankCountryValueShare
1 India US$30.7m 51.7%
2 Germany US$21m 35.4%
3 Switzerland US$2.8m 4.8%
4 China US$1.8m 3.1%
5 Denmark US$774.7k 1.3%
6 Singapore US$548.3k 0.9%
7 Spain US$516.4k 0.9%
8 Taiwan US$226.2k 0.4%
9 Czechia US$213.9k 0.4%
10 Kyrgyzstan US$163.7k 0.3%

Top importers

RankCountryValueShare
1 United States US$6m 10.2%
2 Switzerland US$3.5m 5.9%
3 Egypt US$3.4m 5.7%
4 Canada US$3.4m 5.7%
5 South Korea US$3m 5.1%
6 Chile US$2.9m 4.9%
7 Japan US$2.9m 4.8%
8 Taiwan US$2.4m 4%
9 Indonesia US$2.3m 3.9%
10 Saudi Arabia US$2.3m 3.9%

Subheading 2939.42 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 2939.42; the duty is duty-free.

Goods from 147 countries can enter the UK at a preferential rate instead of the standard Free; 147 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 £565.2k (down 14% on the year before), at an average of £51.90 per kg; India supplied 82%, followed by Germany.

World trade in these goods reached US$59.3m in 2024, down 15% on 2023.

India was the largest exporter with 51.7% of the total, ahead of Germany.

Questions and answers

What is the HS code for pseudoephedrine (INN) and its salts?

Pseudoephedrine (INN) and its salts fall under HS subheading 2939.42, part of heading 2939, in section VI of the Harmonized System.

What is the import duty on pseudoephedrine (INN) and its salts in the UK?

Under the UK Global Tariff, imports under 2939.42 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 pseudoephedrine (INN) and its salts in the EU?

Under the EU Combined Nomenclature, imports under 2939.42 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 pseudoephedrine (INN) and its salts?

India, with US$30.7m in 2024 (51.7% of world exports).

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

147 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 India (82%), Germany (11%) and Canada (7%), out of total imports of £565.2k.