Subheading · Chapter 29 · Heading 2939
2939.59: Theophylline and aminophylline: other
Official description Other
2939.59 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
Rates by national line · UK Global Tariff
UK lines →- 2939 59 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 1
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Germany | £315k | 94% | — |
 India | £10k | 3.1% | -33.8% |
 Italy | £3k | 1% | — |
 China | £2k | 0.7% | — |
 United States | £2k | 0.6% | — |
 Canada | £1k | 0.3% | — |
 France | £992 | 0.3% | — |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$12.3kUS$12.3k+US$308.1k+US$2.7m+> US$14.8m
Exports: 48
- India: US$47.2m
- China: US$14.8m
- Italy: US$7.9m
- Germany: US$5.4m
- France: US$2.7m
- Poland: US$1.8m
- Switzerland: US$1m
- Netherlands: US$688.5k
- Spain: US$526.8k
- Czechia: US$451.6k
- United States: US$308.1k
- Canada: US$283k
- United Kingdom: US$144.6k
- Mexico: US$88k
- Belgium: US$78.6k
- Uruguay: US$66k
- Hong Kong SAR China: US$55k
- Singapore: US$50.4k
- Russia: US$43.4k
- Panama: US$32.9k
- Serbia: US$20.2k
- Japan: US$12.3k
- Armenia: US$10.6k
- Guatemala: US$10.5k
- Greece: US$8.6k
- Bulgaria: US$7.7k
- Malaysia: US$4.8k
- Lithuania: US$4.6k
- Thailand: US$4.3k
- South Africa: US$3.1k
- Türkiye: US$2k
- Australia: US$900
- Latvia: US$900
- Austria: US$500
- Denmark: US$500
- Cyprus: US$400
- South Korea: US$400
- Slovenia: US$400
- Indonesia: US$300
- Estonia: US$200
- Croatia: US$200
- Colombia: US$100
- Curaçao: US$100
- Kazakhstan: US$0
- Portugal: US$0
- El Salvador: US$0
- Sweden: US$0
- Ukraine: US$0
Trade value (US$) no reported trade < US$124.3kUS$124.3k+US$821.1k+US$2.9m+> US$4.4m
Imports: 112
- United States: US$7.3m
- Italy: US$5.7m
- Bangladesh: US$5.1m
- South Korea: US$4.4m
- Egypt: US$4.2m
- India: US$4.2m
- Taiwan: US$4.1m
- Germany: US$3.6m
- Pakistan: US$3.3m
- Spain: US$3m
- Romania: US$2.9m
- Brazil: US$2.8m
- Mexico: US$2.5m
- Canada: US$2.3m
- Austria: US$2.1m
- France: US$2m
- China: US$1.8m
- Indonesia: US$1.6m
- United Arab Emirates: US$1.6m
- Czechia: US$1.6m
- Japan: US$1.2m
- Thailand: US$1.1m
- Myanmar (Burma): US$988.4k
- Hungary: US$987.3k
- Türkiye: US$943.4k
- Serbia: US$920.3k
- Portugal: US$821.1k
- Russia: US$782.5k
- Poland: US$700.2k
- North Macedonia: US$689.5k
- Colombia: US$674.1k
- Croatia: US$571.1k
- Switzerland: US$505.6k
- Guatemala: US$427.3k
- Ukraine: US$397.1k
- Netherlands: US$383k
- Ireland: US$326.8k
- Belgium: US$289k
- Philippines: US$281.7k
- South Africa: US$253.7k
- United Kingdom: US$246.5k
- Slovenia: US$237.3k
- Sri Lanka: US$236.1k
- Tunisia: US$224.3k
- Lebanon: US$221.2k
- Hong Kong SAR China: US$210.3k
- Peru: US$200.9k
- Argentina: US$197.4k
- Belarus: US$179.5k
- Bulgaria: US$168.7k
- Nepal: US$146.7k
- Malaysia: US$144.7k
- Slovakia: US$143.1k
- Cuba: US$124.3k
- Cyprus: US$112.6k
- Nigeria: US$111.6k
- Angola: US$108.6k
- Greece: US$108k
- Uzbekistan: US$107.4k
- Costa Rica: US$83.4k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | India | US$47.2m | 56.4% |
| 2 | China | US$14.8m | 17.7% |
| 3 | Italy | US$7.9m | 9.4% |
| 4 | Germany | US$5.4m | 6.4% |
| 5 | France | US$2.7m | 3.3% |
| 6 |  Poland | US$1.8m | 2.1% |
| 7 |  Switzerland | US$1m | 1.2% |
| 8 |  Netherlands | US$688.5k | 0.8% |
| 9 |  Spain | US$526.8k | 0.6% |
| 10 |  Czechia | US$451.6k | 0.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$7.3m | 8.7% |
| 2 | Italy | US$5.7m | 6.8% |
| 3 |  Bangladesh | US$5.1m | 6% |
| 4 |  South Korea | US$4.4m | 5.2% |
| 5 |  Egypt | US$4.2m | 5.1% |
| 6 | India | US$4.2m | 5% |
| 7 |  Taiwan | US$4.1m | 4.9% |
| 8 | Germany | US$3.6m | 4.3% |
| 9 |  Pakistan | US$3.3m | 4% |
| 10 | Spain | US$3m | 3.6% |
Binding rulings for similar goods 2
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.
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.
- Tariff change
FR Doc. 2026-19498 · 91 FR 60360 · Source: federalregister.gov
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
-
Tariff change · Applies from: CELEX 32026R1395 · Source: eur-lex.europa.eu
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
Subheading 2939.59 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 2939.59; 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 £335.8k (up 2046% on the year before), at an average of £2,381.57 per kg; Germany supplied 94%, followed by India.
World trade in these goods reached US$83.8m in 2024, down 0.6% on 2023.
India was the largest exporter with 56.4% of the total, ahead of China.
Questions and answers
What is the HS code for theophylline and aminophylline: other?
Theophylline and aminophylline: other fall under HS subheading 2939.59, part of heading 2939, in section VI of the Harmonized System.
What is the import duty on theophylline and aminophylline: other in the UK?
Under the UK Global Tariff, imports under 2939.59 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 theophylline and aminophylline: other in the EU?
Under the EU Combined Nomenclature, imports under 2939.59 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 theophylline and aminophylline: other?
India, with US$47.2m in 2024 (56.4% 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 Germany (94%), India (3%) and Italy (1%), out of total imports of £335.8k.