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%

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.