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$20.4m

Trade value (US$) no reported trade < US$2.5kUS$2.5k+US$49.9k+US$308.9k+> US$2.2m

Exports: 91
  1. Italy: US$9.7m
  2. United States: US$4.4m
  3. Switzerland: US$2.2m
  4. Canada: US$602.8k
  5. Spain: US$528.9k
  6. France: US$391.4k
  7. Israel: US$332.6k
  8. United Kingdom: US$308.9k
  9. China: US$242.9k
  10. Thailand: US$175.4k
  11. Singapore: US$165.6k
  12. Belgium: US$164.2k
  13. Japan: US$155.3k
  14. Portugal: US$140.4k
  15. Poland: US$93k
  16. Australia: US$91.9k
  17. India: US$87.3k
  18. Kenya: US$68.9k
  19. Taiwan: US$52.4k
  20. South Korea: US$49.9k
  21. Malaysia: US$48.3k
  22. Germany: US$48k
  23. Netherlands: US$37.6k
  24. Bulgaria: US$32.2k
  25. Malta: US$30.3k
  26. Ireland: US$29.4k
  27. Sweden: US$27.9k
  28. Hungary: US$22.2k
  29. Philippines: US$20.1k
  30. United Arab Emirates: US$19.8k
  31. Türkiye: US$17.8k
  32. Mexico: US$16.5k
  33. Lebanon: US$13.8k
  34. Slovakia: US$11.8k
  35. Brazil: US$11.4k
  36. Denmark: US$9.4k
  37. South Africa: US$8.1k
  38. Norway: US$4.3k
  39. Aruba: US$2.6k
  40. Hong Kong SAR China: US$2.5k
  41. Montenegro: US$2.4k
  42. Indonesia: US$2.2k
  43. Bosnia & Herzegovina: US$1.8k
  44. Vietnam: US$1.6k
  45. Austria: US$1.3k
  46. Eswatini: US$1.3k
  47. Iceland: US$1.1k
  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$9.7m 47.7%
2 United States US$4.4m 21.7%
3 Switzerland US$2.2m 10.6%
4 Canada US$602.8k 3%
5 Spain US$528.9k 2.6%
6 France US$391.4k 1.9%
7 Israel US$332.6k 1.6%
8 United Kingdom US$308.9k 1.5%
9 China US$242.9k 1.2%
10 Thailand US$175.4k 0.9%

Top importers

RankCountryValueShare
1 Bulgaria US$7.4m 36.4%
2 Switzerland US$2.9m 14.2%
3 United States US$2.9m 14.1%
4 Jamaica US$1.8m 9%
5 Antigua & Barbuda US$651.3k 3.2%
6 Guyana US$570.6k 2.8%
7 United Kingdom US$569.7k 2.8%
8 Cayman Islands US$395.2k 1.9%
9 Saudi Arabia US$308.5k 1.5%
10 Romania US$308.4k 1.5%

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$20.4m (−42.7% year on year).

The largest exporter was Italy (US$9.7m), 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$9.7m 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.