Subheading · Chapter 30 · Heading 3004

3004.42

3004.42: Containing pseudoephedrine (INN) or its salts

3004.42 is a six-digit subheading of heading 3004, medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed…, 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: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3004 42 00 00 Containing pseudoephedrine (inn) or its salts 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 2

  • Import controlHome Office Pre-cursor chemicals
    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
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£3.8m+121.1% · previous 12 months
Average import price£42.19 per kg
Jan 2024: £35kFeb 2024: £48kMar 2024: £155kApr 2024: £280kJun 2024: £275kJul 2024: £30kAug 2024: £276kSept 2024: £204kOct 2024: £120kNov 2024: £148kDec 2024: £203kJan 2025: £56kFeb 2025: £258kMar 2025: £81kApr 2025: £45kMay 2025: £264kJun 2025: £28kJul 2025: £205kAug 2025: £116kSept 2025: £109kOct 2025: £104kNov 2025: £454kDec 2025: £34kJan 2026: £88kFeb 2026: £159kMar 2026: £142kApr 2026: £167kMay 2026: £42kJul 2026: £178kAug 2026: £2.3m 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
Denmark £2.1m 54.9% —
France £1m 27% -16.2%
Greece £558k 14.6% +16.1%
Germany £91k 2.4% —
United States £44k 1.2% —
Austria £0 0% -100%
United Kingdom £0 0% -100%
Ireland £0 0% -100%

Same subheading in other tariffs

World trade in 2024

3004.42 · US$310m

Trade value (US$) no reported trade < US$1mUS$1m+US$4m+US$10m+> US$39m

Exports: 68
  1. France: US$49m
  2. Germany: US$39m
  3. Switzerland: US$34m
  4. Spain: US$33m
  5. Italy: US$28m
  6. United States: US$10m
  7. Hungary: US$10m
  8. Australia: US$10m
  9. South Africa: US$10m
  10. Türkiye: US$9m
  11. Canada: US$9m
  12. Austria: US$7m
  13. Serbia: US$6m
  14. Belgium: US$5m
  15. Slovenia: US$5m
  16. Colombia: US$4m
  17. Chile: US$4m
  18. United Kingdom: US$4m
  19. Indonesia: US$4m
  20. Bosnia & Herzegovina: US$3m
  21. India: US$3m
  22. Lithuania: US$2m
  23. Bulgaria: US$2m
  24. Greece: US$2m
  25. Taiwan: US$2m
  26. Portugal: US$1m
  27. Malaysia: US$1m
  28. Morocco: US$1m
  29. Brazil: US$1m
  30. North Macedonia: US$1m
  31. Czechia: US$1m
  32. Poland: US$1m
  33. Saudi Arabia: US$989k
  34. Romania: US$971k
  35. Ireland: US$553k
  36. Costa Rica: US$516k
  37. South Korea: US$511k
  38. Netherlands: US$471k
  39. Denmark: US$468k
  40. Singapore: US$452k
  41. Tunisia: US$428k
  42. Kenya: US$353k
  43. China: US$270k
  44. Paraguay: US$187k
  45. Fiji: US$131k
  46. Cyprus: US$99k
  47. Uruguay: US$92k
  48. Jordan: US$91k
  49. Argentina: US$74k
  50. Hong Kong SAR China: US$49k
  51. Philippines: US$33k
  52. Japan: US$22k
  53. Mexico: US$16k
  54. Turkmenistan: US$12k
  55. Estonia: US$11k
  56. Panama: US$5k
  57. Guatemala: US$3k
  58. Croatia: US$2k
  59. Peru: US$2k
  60. Congo - Kinshasa: US$1k

Top exporters

RankCountryValueShare
1 France US$49m 15.7%
2 Germany US$39m 12.7%
3 Switzerland US$34m 10.8%
4 Spain US$33m 10.7%
5 Italy US$28m 9.1%
6 United States US$10m 3.4%
7 Hungary US$10m 3.3%
8 Australia US$10m 3.3%
9 South Africa US$10m 3.1%
10 Türkiye US$9m 3%

Top importers

RankCountryValueShare
1 Saudi Arabia US$30m 9.6%
2 United States US$22m 7.1%
3 Switzerland US$21m 6.9%
4 Germany US$20m 6.4%
5 Italy US$17m 5.6%
6 Poland US$12m 3.9%
7 Canada US$12m 3.8%
8 Lithuania US$11m 3.4%
9 Hungary US$10m 3.4%
10 Spain US$10m 3.1%

Import duty on this product around the world 152

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 0%median duty
  • 97number of duty-free countries (MFN)
  • 19%highest: Iran, French Polynesia, Nepal

152

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 5% 2023
Angola 0% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Argentina 8% 2023 · HS 2017
Armenia 5% 2023
Australia 0% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 0% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 0% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 0% 2023
Benin 0% 2023
Bermuda 0% 2023
Bhutan 0% 2022
Bolivia 7.5% 5% – 10% 2023 · HS 2017
Bosnia & Herzegovina 2.5% 0% – 5% 2022
Botswana 0% 2023
Brazil 8% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 0% 2023
Burundi 0% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 5% 2023
Canada 0% 2023
Cape Verde 0% 2023 · HS 2017
Central African Republic 5% 2023
Chad 5% 2023
Chile 6% 2023 · HS 2017
China 5% 2023
Colombia 10% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 5% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 2.5% 0% – 5% 2023
Côte d’Ivoire 0% 2023 · HS 2017
Cuba 1% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 5% 2023 · HS 2017
Egypt 2.5% 0% – 5% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 5% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 0% 2023
French Polynesia 15% 2023
Gabon 5% 2023
Gambia 0% 2023
Georgia 0% 2022 · HS 2017
Ghana 0% 2023
Gibraltar 0% 2023 · HS 2017
Guatemala 0% 2023
Guinea 0% 2023
Guinea-Bissau 0% 2023
Guyana 0% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 2.5% 0% – 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 19% 5% – 32% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 0% 2023
Kuwait 0% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 0% 2023
Libya 0% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 0% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 0% 2023
Mauritania 0% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 14% 10% – 18% 2023
Mozambique 0% 2023
Myanmar (Burma) 1.5% 2023 · HS 2017
Namibia 0% 2023
Nauru 0% 2021 · HS 2017
Nepal 15% 2023
New Zealand 0% 2023
Nicaragua 2.5% 0% – 5% 2023
Niger 0% 2023
Nigeria 0% 2023
North Macedonia 2.5% 0% – 5% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 11% 2023
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 8% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 1% 2023
Qatar 0% 2023
Russia 5% 2021 · HS 2017
Rwanda 0% 2023
Samoa 0% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 0% 2023
Senegal 0% 2023
Seychelles 0% 2023
Sierra Leone 0% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 5% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 0% 2023
Sudan 0% 2021 · HS 2017
Switzerland 0% 2023
Tanzania 0% 2023
Thailand 10% 2023
Togo 0% 2023
Tonga 0% 2023 · HS 2017
Türkiye 0% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 8% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 8% 2023 · HS 2017
Vietnam 0% 2023
Yemen 5% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0.1% 0% – 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
54232 Medicaments containing alkaloids, but not hormones, for retail sale
End use (BEC Rev. 5)
Intermediate goods · BEC 711220
CPC 2.1 product
35260 Medicaments, for therapeutic or prophylactic uses
ISIC Rev. 4 activity
2100 Manufacture of pharmaceuticals, medicinal chemical and botanical products

Earlier HS editions

HSCode
20173004.42changed
20123004.40changed
20073004.40changed
20023004.40changed
19963004.40changed
19923004.40changed

Correspondence tables of the United Nations Statistics Division (UNSD)

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. US Tariff change

    Guidance and Procedures for Implementing Tariff Adjustments for Specialty Pharmaceuticals and Associated Pharmaceutical Ingredients and Technical Corrections to the Harmonized Tariff Schedule of the United States for Duties Imposed Under Proclamation 11020

    FR Doc. 2026-19498 · 91 FR 60360 · Source: federalregister.gov

  2. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  3. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

Rule changes →

Code history

Since 2017; before, these goods were classified under 3004.40.

Subheading 3004.42 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 3004.42; the duty is duty-free.

Goods from 156 countries can enter the UK at a preferential rate instead of the standard Free; 156 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 £3.8m (up 121% on the year before), at an average of £42.19 per kg; Denmark supplied 55%, followed by France.

World trade in these goods reached US$310m in 2024, down 7.5% on 2023.

France was the largest exporter with 15.7% of the total, ahead of Germany.

Questions and answers

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

Containing pseudoephedrine (INN) or its salts fall under HS subheading 3004.42, part of heading 3004, in section VI of the Harmonized System.

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

Under the UK Global Tariff, imports under 3004.42 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 containing pseudoephedrine (INN) or its salts in the EU?

Under the EU Combined Nomenclature, imports under 3004.42 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 containing pseudoephedrine (INN) or its salts?

France, with US$49m in 2024 (15.7% of world exports).

Which countries can export these goods 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 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 Denmark (55%), France (27%) and Greece (15%), out of total imports of £3.8m.

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