Subheading · Chapter 30 · Heading 3006

3006.92

3006.92: Pharmaceutical goods specified in note 4 to this chapter: other, waste pharmaceuticals

Official description Waste pharmaceuticals

Subheading 3006.92 belongs to heading 3006 (pharmaceutical goods specified in note 4 to this chapter) 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. 3006 92 00 00 Waste pharmaceuticals 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 controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB

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£311k+48.8% · previous 12 months
Average import price£0.56 per kg
Feb 2024: £273kMar 2024: £18kJun 2024: £3kJul 2024: £15kAug 2024: £10kSept 2024: £26kOct 2024: £11kNov 2024: £4kDec 2024: £12kJan 2025: £4kFeb 2025: £2kMar 2025: £6kApr 2025: £132kJun 2025: £10kJul 2025: £993Aug 2025: £874Sept 2025: £6kOct 2025: £124kNov 2025: £22kDec 2025: £45kJan 2026: £8kFeb 2026: £7kMar 2026: £20kApr 2026: £6kMay 2026: £29kJun 2026: £23kJul 2026: £11kAug 2026: £10k 20252026
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 £126k 40.5% -4.7%
Ireland £79k 25.5% +263.5%
Japan £35k 11.2% +259.8%
Italy £32k 10.3% —
Germany £19k 6.2% —
United States £8k 2.4% -10.4%
China £7k 2.1% -55.5%
South Africa £2k 0.6% +22.7%

Same subheading in other tariffs

World trade in 2024

3006.92 · US$20m

Trade value (US$) no reported trade < US$3kUS$3k+US$50k+US$309k+> US$2m

Exports: 91
  1. Italy: US$10m
  2. United States: US$4m
  3. Switzerland: US$2m
  4. Canada: US$603k
  5. Spain: US$529k
  6. France: US$391k
  7. Israel: US$333k
  8. United Kingdom: US$309k
  9. China: US$243k
  10. Thailand: US$175k
  11. Singapore: US$166k
  12. Belgium: US$164k
  13. Japan: US$155k
  14. Portugal: US$140k
  15. Poland: US$93k
  16. Australia: US$92k
  17. India: US$87k
  18. Kenya: US$69k
  19. Taiwan: US$52k
  20. South Korea: US$50k
  21. Malaysia: US$48k
  22. Germany: US$48k
  23. Netherlands: US$38k
  24. Bulgaria: US$32k
  25. Malta: US$30k
  26. Ireland: US$29k
  27. Sweden: US$28k
  28. Hungary: US$22k
  29. Philippines: US$20k
  30. United Arab Emirates: US$20k
  31. Türkiye: US$18k
  32. Mexico: US$17k
  33. Lebanon: US$14k
  34. Slovakia: US$12k
  35. Brazil: US$11k
  36. Denmark: US$9k
  37. South Africa: US$8k
  38. Norway: US$4k
  39. Aruba: US$3k
  40. Hong Kong SAR China: US$3k
  41. Montenegro: US$2k
  42. Indonesia: US$2k
  43. Bosnia & Herzegovina: US$2k
  44. Vietnam: US$2k
  45. Austria: US$1k
  46. Eswatini: US$1k
  47. Iceland: US$1k
  48. Niger: US$900
  49. Seychelles: US$700
  50. Saudi Arabia: US$600
  51. North Macedonia: US$400
  52. Cyprus: US$300
  53. Dominican Republic: US$300
  54. Mauritius: US$300
  55. Slovenia: US$300
  56. Uruguay: US$300
  57. Colombia: US$200
  58. Fiji: US$200
  59. Guinea: US$200
  60. New Zealand: US$200

Top exporters

RankCountryValueShare
1 Italy US$10m 47.7%
2 United States US$4m 21.7%
3 Switzerland US$2m 10.6%
4 Canada US$603k 3%
5 Spain US$529k 2.6%
6 France US$391k 1.9%
7 Israel US$333k 1.6%
8 United Kingdom US$309k 1.5%
9 China US$243k 1.2%
10 Thailand US$175k 0.9%

Top importers

RankCountryValueShare
1 Bulgaria US$7m 36.4%
2 Switzerland US$3m 14.2%
3 United States US$3m 14.1%
4 Jamaica US$2m 9%
5 Antigua & Barbuda US$651k 3.2%
6 Guyana US$571k 2.8%
7 United Kingdom US$570k 2.8%
8 Cayman Islands US$395k 1.9%
9 Saudi Arabia US$309k 1.5%
10 Romania US$308k 1.5%

Import duty on this product around the world 162

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
  • 92number of duty-free countries (MFN)
  • 35%highest: Bahamas, Syria, Thailand

162

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 5% 2023
Angola 0% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 0% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 6.5% 2023
Aruba 6% 2021 · HS 2012
Australia 3.8% 0% – 5% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 35% 2022
Bahrain 0% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 0% 2022 · HS 2017
Belarus 6.5% 2021 · HS 2017
Belize 0% 2023
Benin 0% 2023
Bermuda 0% 2023
Bhutan 0% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 0% 2023
Burundi 25% 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 5% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 5% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 0% 2023 · HS 2017
Cuba 2.3% 0% – 5% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 15% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 5% 2023
Eswatini 0% 2023
Ethiopia 10% 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
Grenada 0% 2023 · HS 2012
Guatemala 10% 2023
Guinea 0% 2023
Guinea-Bissau 0% 2023
Guyana 0% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 15% 2023
Iran 5% 2020 · HS 2017
Israel 6% 0% – 12% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 25% 2023
Kuwait 0% 2023
Kyrgyzstan 6.5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 0% 2023
Libya 5% 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 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 10% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 0% 2023
Myanmar (Burma) 1.5% 2023 · HS 2017
Namibia 0% 2023
Nauru 0% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 15% 2023
Niger 0% 2023
Nigeria 0% 2023
North Macedonia 25% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 20% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 6% 0% – 12% 2017 · HS 2017
Panama 6% 2023
Papua New Guinea 0% 2023
Paraguay 14% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 15% 10% – 20% 2023
Qatar 0% 2023
Russia 6.5% 2021 · HS 2017
Rwanda 25% 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 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 2.9% 0% – 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 0% 2023
Sudan 0% 2021 · HS 2017
Suriname 0% 2023 · HS 2007
Switzerland 0% 2023
Syria 30% 2020 · HS 2012
Tajikistan 0% 2021 · HS 2012
Tanzania 25% 2023
Thailand 30% 2023
Togo 0% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 25% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 14% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 14% 2023
Wallis & Futuna 4% 2021 · HS 2012
Zambia 0% 2023
Zimbabwe 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
54199 Other pharmaceutical goods; waste pharmaceuticals
End use (BEC Rev. 5)
Intermediate goods · BEC 711220
CPC 2.1 product
39931 Pharmaceutical waste
ISIC Rev. 4 activity
n/a

Earlier HS editions

HSCode
20173006.92unchanged
20123006.92unchanged
20073006.92unchanged
20023006.80changed
19963001.10, 3001.20, 3001.90, 3002.10, 3002.20, 3002.30, 3002.90, 3003.10, 3003.20, 3003.31, 3003.39, 3003.40, 3003.90, 3004.10, 3004.20, 3004.31, 3004.32, 3004.39, 3004.40, 3004.50, 3004.90, 3005.10, 3005.90, 3006.10, 3006.20, 3006.30, 3006.40, 3006.50, 3006.60, 3824.90changed
19923001.10, 3001.20, 3001.90, 3002.10, 3002.20, 3002.31, 3002.39, 3002.90, 3003.10, 3003.20, 3003.31, 3003.39, 3003.40, 3003.90, 3004.10, 3004.20, 3004.31, 3004.32, 3004.39, 3004.40, 3004.50, 3004.90, 3005.10, 3005.90, 3006.10, 3006.20, 3006.30, 3006.40, 3006.50, 3006.60, 3823.90changed

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 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

  2. 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 →

The UK Global Tariff has one tariff line for subheading 3006.92; the duty is duty-free.

Subheading 3006.92 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 these goods into the UK came to £310.9k between September 2025 and August 2026 (up 49% on the year before); India supplied 41%, followed by Ireland.

In 2024, countries exported these goods worth US$20m (−42.7% year on year).

The largest exporter was Italy (US$10m), followed by the United States.

Questions and answers

What is the HS code for pharmaceutical goods specified in note 4 to this chapter: other, waste pharmaceuticals?

Pharmaceutical goods specified in note 4 to this chapter: other, waste pharmaceuticals fall under HS subheading 3006.92, part of heading 3006, in section VI of the Harmonized System.

What is the import duty on pharmaceutical goods specified in note 4 to this… in the UK?

Under the UK Global Tariff, imports under 3006.92 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 pharmaceutical goods specified in note 4 to this… in the EU?

Under the EU Combined Nomenclature, imports under 3006.92 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 pharmaceutical goods specified in note 4 to this…?

Italy, with US$10m in 2024 (47.7% 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 India (41%), Ireland (26%) and Japan (11%), out of total imports of £310.9k.

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