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.
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% Under the WTO Pharma Agreement. |
| European Union | 0% |
| India (BCD) | 10% Plus IGST at 5% or 12%; specific life-saving drugs are exempt. |
| 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 18% | Assessable value + duty | 30.1% |
| 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 | 0.3% |
| 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.