Subheading · Chapter 30 · Heading 3004

3004.32

3004.32: Containing corticosteroid hormones, their derivatives or structural analogues

Corticosteroid medicines, dosed or retail

3004.32 is the HS subheading for corticosteroid medicines, dosed or retail, under heading 3004 in chapter 30.

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. 3004 32 00 00 Containing corticosteroid hormones, their derivatives or structural analogues 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. 598
    Documents
    • 9014

Import requirements 3

  • 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
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/583
    Documents
    • L100 Import licence "controlled substances" (ozone), issued by the Commission
    • Y902
    • 9Y06

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
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia 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–Chile agreement Chile 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–Israel agreement Israel 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–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico 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–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye 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£564.3m+2.2% · previous 12 months
Average import price£169.69 per kg
Jan 2024: £35.5mFeb 2024: £39.2mMar 2024: £44.8mApr 2024: £40.8mMay 2024: £48mJun 2024: £42mJul 2024: £49mAug 2024: £31.8mSept 2024: £40.2mOct 2024: £56.1mNov 2024: £56.7mDec 2024: £49.3mJan 2025: £35.6mFeb 2025: £48mMar 2025: £62.3mApr 2025: £45mMay 2025: £36.4mJun 2025: £50mJul 2025: £39mAug 2025: £33.7mSept 2025: £53.7mOct 2025: £52.9mNov 2025: £47mDec 2025: £39.3mJan 2026: £39.5mFeb 2026: £48.2mMar 2026: £53.1mApr 2026: £57.3mMay 2026: £40.1mJun 2026: £43mJul 2026: £49.2mAug 2026: £41m 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
Italy £250.6m 44.4% -3.2%
Sweden £89.5m 15.9% +36.1%
France £44.2m 7.8% -3.3%
Ireland £42.3m 7.5% -6.4%
Germany £26.2m 4.6% +19.6%
Belgium £20.5m 3.6% +13.4%
Spain £13.8m 2.4% -33.2%
Greece £12.8m 2.3% +16%

Same subheading in other tariffs

World trade in 2024

3004.32 · US$11bn

Trade value (US$) no reported trade < US$3mUS$3m+US$28m+US$249m+> US$941m

Exports: 111
  1. France: US$2bn
  2. Sweden: US$2bn
  3. United Kingdom: US$1bn
  4. Italy: US$941m
  5. Ireland: US$642m
  6. Spain: US$634m
  7. Belgium: US$583m
  8. United States: US$515m
  9. India: US$465m
  10. Germany: US$349m
  11. Netherlands: US$249m
  12. Canada: US$240m
  13. Poland: US$224m
  14. Australia: US$181m
  15. Hungary: US$149m
  16. Switzerland: US$141m
  17. Austria: US$134m
  18. Slovenia: US$131m
  19. Czechia: US$111m
  20. China: US$67m
  21. Greece: US$56m
  22. Hong Kong SAR China: US$52m
  23. Denmark: US$48m
  24. Singapore: US$41m
  25. Israel: US$33m
  26. Argentina: US$28m
  27. Brazil: US$28m
  28. Serbia: US$23m
  29. Türkiye: US$20m
  30. Colombia: US$20m
  31. Romania: US$20m
  32. Taiwan: US$19m
  33. Finland: US$17m
  34. Portugal: US$16m
  35. Mexico: US$15m
  36. Bulgaria: US$15m
  37. Lithuania: US$14m
  38. Croatia: US$12m
  39. Guatemala: US$11m
  40. Slovakia: US$9m
  41. Ukraine: US$9m
  42. Russia: US$7m
  43. Japan: US$7m
  44. Morocco: US$7m
  45. Chile: US$6m
  46. South Korea: US$6m
  47. Latvia: US$6m
  48. El Salvador: US$5m
  49. Malaysia: US$5m
  50. South Africa: US$4m
  51. Georgia: US$4m
  52. Indonesia: US$4m
  53. Costa Rica: US$3m
  54. Armenia: US$3m
  55. North Macedonia: US$3m
  56. Jordan: US$2m
  57. Uruguay: US$2m
  58. Egypt: US$2m
  59. Cyprus: US$2m
  60. Pakistan: US$2m

Top exporters

RankCountryValueShare
1 France US$2bn 17.5%
2 Sweden US$2bn 13.8%
3 United Kingdom US$1bn 10.8%
4 Italy US$941m 8.6%
5 Ireland US$642m 5.9%
6 Spain US$634m 5.8%
7 Belgium US$583m 5.3%
8 United States US$515m 4.7%
9 India US$465m 4.2%
10 Germany US$349m 3.2%

Top importers

RankCountryValueShare
1 United States US$2bn 14.1%
2 China US$1bn 10.2%
3 France US$1bn 9.3%
4 Germany US$548m 5%
5 United Kingdom US$497m 4.5%
6 Canada US$489m 4.5%
7 Japan US$405m 3.7%
8 Netherlands US$358m 3.3%
9 Russia US$279m 2.5%
10 Switzerland US$226m 2.1%

Binding rulings for similar goods 45

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.

  • N359360 U.S. CBP 31 March 2026 · 3004.32.00.60

    The tariff classification of Hydrocortisone Sodium Succinate Injection, imported in dosage form, from India

  • N353403 U.S. CBP 7 October 2025 · 3004.32.00.00

    The tariff classification of Clobetasol Propionate Ointment 0.05% in dosage form, from India

  • N345519 U.S. CBP 26 February 2025 · 3004.32.00.00

    The tariff classification of Deflazacort Tablets and Deflazacort Oral Suspension in dosage form, from Italy

  • N344443 U.S. CBP 18 December 2024 · 3004.32.00.00

    The tariff classification of Fluocinonide Topical Solution USP, 0.05% in dosage form, from Italy

  • N344215 U.S. CBP 12 December 2024 · 3004.32.00.00

    The tariff classification of Triamcinolone Acetonide Ointment 0.1% in dosage form, from India

  • N342567 U.S. CBP 2 October 2024 · 3004.32.00.00

    The tariff classification of Triamcinolone Acetonide Ointment 0.05% in dosage form, from India

45 rulings in total for this code

The UK Global Tariff has one tariff line for subheading 3004.32; the duty is duty-free.

Subheading 3004.32 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

156 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

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

Imports of corticosteroid medicines, dosed or retail into the UK came to £564.3m between September 2025 and August 2026 (up 2% on the year before); Italy supplied 44%, followed by Sweden.

In 2024, countries exported corticosteroid medicines, dosed or retail worth US$11bn (+1.2% year on year).

The largest exporter was France (US$2bn), followed by Sweden.

Products classified here

Questions and answers

What is the HS code for containing corticosteroid hormones, their derivatives or structural analogues?

Containing corticosteroid hormones, their derivatives or structural analogues fall under HS subheading 3004.32, part of heading 3004, in section VI of the Harmonized System.

What is the import duty on containing corticosteroid hormones, their… in the UK?

Under the UK Global Tariff, imports under 3004.32 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 containing corticosteroid hormones, their… in the EU?

Under the EU Combined Nomenclature, imports under 3004.32 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 containing corticosteroid hormones, their…?

France, with US$2bn in 2024 (17.5% of world exports).

Which countries can export corticosteroid medicines, dosed or retail to the UK duty-free?

156 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 corticosteroid medicines, dosed or retail?

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 corticosteroid medicines, dosed or retail from?

In the 12 months to August 2026, the largest suppliers were Italy (44%), Sweden (16%) and France (8%), out of total imports of £564.3m.