HS Code for Pharmaceuticals (Chapter 30)
Chapter 30 covers medicaments, vaccines, blood fractions and dressings. Most APIs and finished formulations are duty-free in WTO Pharma Agreement countries - but regulatory approval, not tariff, is the real gate.
HS Classification for HS Code for Pharmaceuticals (Chapter 30)
Sample 6-digit codes
| Code | Description |
|---|---|
| 3003.90 | Medicaments in bulk form (not measured doses) |
| 3004.90 | Medicaments in measured doses for retail |
| 3002.41 | Vaccines for human medicine |
| 3002.15 | Immunological products (measured doses) |
| 3005.90 | Wadding, gauze, bandages |
| 3006.30 | Diagnostic reagents for administration to patients |
Typical import duty by market
| Market | Duty |
|---|---|
| United States (MFN) | 0% Section 232 pharmaceuticals from 31 Jul 2026 for Annex III companies and 29 Sep 2026 for all other companies: patented products 100% ALL-IN, not added to MFN (9903.04.60); Japan, EU, South Korea, Switzerland and Liechtenstein 15% ALL-IN, not added to MFN (9903.04.62); UK MFN +0% (9903.04.63), under 91 FR 49406 (FR Doc 2026-15799, https://www.federalregister.gov/d/2026-15799), reducing the original +10% to 0% from 31 Jul 2026; approved onshoring plan +20% (.64); .65/.66/.70 +0%. Generics (.67) and entries before 29 Sep 2026 (.61): no change, except Annex III companies (from 31 Jul 2026). HS 30 example: generic, no Section 232; covered patented product, 100%, or 15% total for EU origin; UK origin: MFN only. Confirm Annex I coverage before selecting a tariff line. Sources: https://www.federalregister.gov/documents/2026/04/09/2026-06956/adjusting-imports-of-pharmaceuticals-and-pharmaceutical-ingredients-into-the-united-states https://www.federalregister.gov/documents/2026/09/23/2026-19498 |
| European Union | 0% |
| India (BCD) | 10% Plus 10% SWS on BCD and IGST 5% on most medicines; notified life-saving drugs are nil-rated (GST 2.0, 22 Sep 2025). |
| UAE | 0% Registered pharmaceuticals; VAT zero-rated. |
Numerical Example: Finished vaccine consignment (HS 3002.41), CIF Delhi USD 500,000
Finished vaccine consignment (HS 3002.41), CIF Delhi USD 500,000. Run your own numbers in the Import Duty & Tax calculator.
- · US FDA registration and 510(k)/NDA/BLA prior to importation.
- · EU CE mark + EMA/decentralised authorisation; QP release.
- · India CDSCO import licence; registered manufacturer + product.
- · GDP-compliant cold chain for temperature-sensitive products.
- · GS1 barcode / DSCSA serialisation for US, EU FMD, India Track & Trace.
- · Germany
- · Switzerland
- · United States
- · Belgium
- · India
- · Ireland
Frequently asked questions
The WTO Pharma Agreement covers ~9,000 tariff lines and its participants apply 0% duty. But it is not universal - check destination-specific schedules and any anti-dumping duties on named APIs.
Yes - 3002.41 (human) or 3002.42 (veterinary), separated from other immunological products. Correct code affects cold-chain declarations and regulatory routing.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to regulated (HS 30) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 10% | IGST 5% | CIF + duty | 15.5% |
| United Arab Emirates | 0% | VAT 5% | CIF + duty | 5.0% |
| Saudi Arabia | 0% | VAT 15% | CIF + duty | 15.0% |
| Singapore | 0% | GST 9% | CIF + duty | 9.0% |
| China | 0% | VAT 13% | CIF + duty | 13.0% |
| United States | 0% | Federal VAT 0% | CIF | 0.4% |
| United Kingdom | 0% | VAT 20% | CIF + duty | 20.0% |
| Germany | 0% | USt 19% | CIF + duty | 19.0% |
| Netherlands | 0% | BTW 21% | CIF + duty | 21.0% |
| Vietnam | 0% | VAT 10% | CIF + duty | 10.0% |
| Türkiye | 0% | KDV 20% | CIF + duty | 20.0% |
| Japan | 0% | JCT 10% | CIF + duty | 10.0% |
| South Korea | 0% | VAT 10% | CIF + duty | 10.0% |
| Brazil | 0% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 32.0% |
| Indonesia | 0% | PPN 11% | CIF + duty | 13.5% |
| Mexico | 0% | IVA 16% | CIF + duty | 16.9% |
| Egypt | 0% | VAT 14% | CIF + duty | 14.0% |
| Nigeria | 0% | VAT 7.5% | CIF + duty | 9.1% |
| South Africa | 0% | VAT 15% | Assessable value + duty | 16.5% |
| Australia | 0% | GST 10% | CIF + duty | 10.0% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.
In-depth corridor guides
Full documentation, duty and worked landed-cost breakdowns for the corridors we handle client paperwork on.