Pharmaceutical capsules
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926902100 | 21.7% | CN | US | Official Doc |
| 3926901000 | 20.9% | CN | US | Official Doc |
| 3004909291 | 0.0% | CN | US | Official Doc |
| 3004909202 | 0.0% | CN | US | Official Doc |
| 3003900190 | 10.0% | CN | US | Official Doc |
| 3003490000 | 10.0% | CN | US | Official Doc |
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AI Analysis
π Pharmaceutical Capsules (Medicaments in Measured Doses)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Pharmaceutical Capsules"?
Pharmaceutical capsules are solid dosage forms where a precise quantity of drug substance (in powder, granule, or liquid form) is enclosed within a soluble shell, typically made of gelatin, hypromellose, or other polymers. In international trade, they are primarily classified under Heading 3004, provided they are put up in measured doses or retail packaging.
β οΈ Key Distinction Point:
- If the capsules are mixed with other substances for therapeutic use and put up in measured doses β Classify under 3004.
- If they are bulk, unmixed, or not in retail packaging β They may fall under 3003 (mixed/unmixed products not put up in measured doses).
- If they contain specific active ingredients like alkaloids, special subheadings apply.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Dose Form |
|---|---|---|---|
3004.90.92.91 |
Medicaments put up in measured doses for retail sale: Other: Other: Other | General prescription OTC capsules (non-anti-infective, non-alkaloid) | β Measured Dose |
3004.90.92.02 |
Medicaments put up in measured doses for retail sale: Other: Other: Anti-infective medicaments: Antivirals | Antiviral capsules (e.g., Oseltamivir, Acyclovir) in retail packaging | β Measured Dose |
3003.90.01.90 |
Medicaments NOT put up in measured doses: Other: Other | Bulk capsules or mixed medicaments in bulk containers | β Not Measured |
3003.49.00.00 |
Medicaments NOT put up in measured doses: Containing alkaloids: Other | Bulk alkaloid-based medicaments (e.g., morphine base in bulk) | β Not Measured |
π Key Reminder:
- Capsules in blister packs, bottles, or boxes with labeled dosages = 3004.
- Bulk capsules or mixed powders in bulk = 3003.
- Anti-infective (antiviral) capsules in retail packaging = 3004.90.92.02.
- Non-alkaloid, non-anti-infective capsules in retail packaging = 3004.90.92.91.
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 3004.90.92.91 ββ General Pharmaceutical Capsules (Retail Packaged)
| Item | Content |
|---|---|
| Basic Tariff Rate | 0% (ad valorem) |
| USITC Additional Tax | 0% |
| IEEPA Additional Tax | 0% |
| Total Tariff Rate | 0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Yes (if value β€ $800) |
| Legal Basis Path | USITC:3004.90.92.91 β No additional footnote taxes |
π Explanation:
- General pharmaceutical capsules (non-alkaloid, non-anti-infective) in retail packaging enjoy 0% basic tariff.
- No 301/IEEPA additional taxes apply to this specific subheading.
- De minimis exemption applies for small-value shipments.
π― 2. 3004.90.92.02 ββ Antiviral Medicaments (Retail Packaged)
| Item | Content |
|---|---|
| Basic Tariff Rate | 0% (ad valorem) |
| USITC Additional Tax | 0% |
| IEEPA Additional Tax | 0% |
| Total Tariff Rate | 0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Yes (if value β€ $800) |
| Legal Basis Path | USITC:3004.90.92.02 β No additional footnote taxes |
π Note:
- Antiviral capsules (e.g., Tamiflu, Valtrex) in retail packaging also enjoy 0% basic tariff.
- No additional taxes apply.
- De minimis exemption applies.
π― 3. 3003.90.01.90 ββ Bulk/Unpackaged Mixed Medicaments
| Item | Content |
|---|---|
| Basic Tariff Rate | 0% (ad valorem) |
| USITC Additional Tax | 0% |
| IEEPA Additional Tax | 0% |
| Total Tariff Rate | 0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Yes (if value β€ $800) |
| Legal Basis Path | USITC:3003.90.01.90 β No additional footnote taxes |
π Note:
- Even if packaged in bulk, mixed medicaments enjoy 0% basic tariff.
- No additional taxes apply.
π― 4. 3003.49.00.00 ββ Bulk Alkaloid-Based Medicaments
| Item | Content |
|---|---|
| Basic Tariff Rate | 0% (ad valorem) |
| USITC Additional Tax | 0% |
| IEEPA Additional Tax | 0% |
| Total Tariff Rate | 0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Yes (if value β€ $800) |
| Legal Basis Path | USITC:3003.49.00.00 β No additional footnote taxes |
π Note:
- Bulk alkaloid-based medicaments also enjoy 0% basic tariff.
- No additional taxes apply.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Documentation Checklist (All Required)
| Document | Must Provide | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Includes active ingredient, dosage, formulation, shelf life |
| β Certificate of Analysis (COA) | βοΈ | Proves purity, potency, and compliance with pharmacopeia standards |
| β Retail Packaging Photos | βοΈ | Clear images of blister packs, bottles, labels, and dosage instructions |
| β FDA Registration Number | βοΈ | If exporting to the US, FDA facility registration is mandatory |
| β Commercial Invoice | βοΈ | Must state "Pharmaceutical Capsules, Measured Dose, Retail Packaged" |
| β Packing List | βοΈ | Shows net/gross weight, quantity, and packaging type |
| β Import License (if applicable) | βοΈ | For controlled substances or specific antivirals |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Measured Dose = 3004, Bulk = 3003, Anti-Infective = Special, Alkaloid = Specific!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Capsules in blister packs | 3004.90.92.91 or 3004.90.92.02 |
Misdeclare as "bulk" β Risk of audit |
| Bulk capsules in drums | 3003.90.01.90 |
Misdeclare as "retail" β Customs rejection |
| Antiviral capsules | 3004.90.92.02 |
Misdeclare as "general" β Delayed clearance |
| Alkaloid-based bulk | 3003.49.00.00 |
Misdeclare as "general" β Incorrect tax liability |
β 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Private Label Capsules | Provide contract manufacturer agreement + FDA registration |
| Controlled Substances | Submit DEA license + Importer Exporter Summary (IES) |
| Antivirals (e.g., Oseltamivir) | Declare under 3004.90.92.02 with active ingredient specification |
| Bulk vs. Retail | Clearly distinguish in description: "Retail Packaged, 500mg Capsules" vs. "Bulk Powder in Drum" |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 3004.90.92.91 / 3004.90.92.02 |
0% | FDA Registration + NDC Number | No additional taxes |
| π¨π³ China | 3004.90.92.91 |
5% | CFDA NMPA Approval | No additional taxes |
| πͺπΊ European Union | 3004.90.92.91 |
0% | CE Marking + GMP Certificate | No additional taxes |
| π¦πΊ Australia | 3004.90.92.91 |
5% | TGA Registration | No additional taxes |
| π―π΅ Japan | 3004.90.92.91 |
0% | PMDA Approval | No additional taxes |
π Conclusion:
- The US imposes 0% tariff on retail-packaged pharmaceutical capsules.
- China charges 5% basic tariff but no additional taxes.
- EU, Japan, Australia enjoy 0%~5% basic tariffs with no additional taxes.
- All markets require strict documentation and regulatory compliance.
π VI. Common Mistakes & Pitfall Guide (Blood-Teaching Lessons)
β Mistake 1: Declaring retail capsules as "bulk"
π Consequence: Incorrect HS Code β Customs audit β Delays + Penalties
β Mistake 2: Failing to specify "Measured Dose" in description
π Consequence: Customs cannot verify classification β Holding for review
β Mistake 3: Not providing FDA Registration for US imports
π Consequence:货η©θ’«ζζΆζιζ―
β Mistake 4: Misclassifying antivirals as general capsules
π Consequence: Incorrect HS Code β Potential compliance issues
β Correct Practice:
"Pharmaceutical Capsules, 500mg, Oseltamivir Phosphate, Retail Packaged, Blister Strips, 10 Capsules/Box, NDC: 12345-678-90"
π― VII. Conclusion: Professional Declaration Saves Time, Money, and Headaches!
π― Remember the Mnemonic:
πΉ "Measured Dose = 3004, Bulk = 3003, Anti-Infective = Specific, Alkaloid = Specific!"
πΉ "0% Tariff in US, 5% in China, Compliance is Key!"
π Pro Tip:
If your pharmaceutical capsules are originating from India, Singapore, or Malaysia, you may qualify for FTA/Preferential Tariffs (e.g., US-India GSP, Singapore-US FTA).
Recommend Advance Ruling from US Customs (CBP) to avoid classification disputes.
π£ Immediate Action:
π Contact Professional Customs Broker + Provide Product Specs + Apply for HS Code Advance Ruling
π Let your pharmaceutical capsules clear smoothly, efficiently, and profitably!
β¨ Professional Customs Clearance Starts with Precise Classification!
πΌ Every Penny Saved is Profit Earned!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.