Morphine
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3003490000 | 10.0% | CN | US | 官方文档 |
| 3003900190 | 10.0% | CN | US | 官方文档 |
| 2939110000 | 10.0% | CN | US | 官方文档 |
| 2939195000 | 10.0% | CN | US | 官方文档 |
| 3004490040 | 10.0% | CN | US | 官方文档 |
| 3004490020 | 10.0% | CN | US | 官方文档 |
AI分析
🧪 Morphine – Comprehensive HS Code & Tariff Guide (2026 Edition)
🌐 HS Code Classification & Customs Clearance Strategy | 2026 Updated Tariff Rules | Expert-Level Compliance Insights
📌 One, Product Definition & Regulatory Classification: What Exactly Is Morphine?
Morphine is a powerful opioid analgesic derived from the opium poppy (Papaver somniferum). It is one of the most potent natural painkillers known and is strictly regulated worldwide due to its high potential for abuse, addiction, and diversion.
In international trade, morphine is classified under two primary categories depending on its form and use:
- Raw alkaloid or derivative (not formulated into a medicament) → HS Code 2939.11.00.00
- Pharmaceutical preparations containing morphine (e.g., tablets, injections, transdermal patches) → HS Code 3004.49.00.40 or 3004.49.00.20
⚠️ Critical Distinction:
- Pure morphine base, salts, concentrates, or raw derivatives → 2939.11.00.00
- Formulated medicines (measured doses, retail packaging, for therapeutic use) → 3004.49.00.40 / 3004.49.00.20
📦 Two, HS Code Breakdown (2026 Official Tariff Table)
| HS Code | Product Description | Use Case | Regulatory Status |
|---|---|---|---|
2939.11.00.00 |
Alkaloids of opium and their derivatives; salts thereof: Concentrates of poppy straw; buprenorphine; codeine, dihydrocodeine, ethylmorphine, etorphine, heroin, hydrocodone, hydromorphone, morphine, nicomorphine, oxycodone, oxymorphone, pholcodine, thebacon, thebaine; salts thereof | Raw pharmaceutical intermediates, precursor chemicals, bulk active ingredients | ⚠️ Highly Restricted – Controlled Substance |
3004.49.00.40 |
Medicaments (excluding 3002, 3005, 3006) put up in measured doses or retail packaging: Other, containing alkaloids or derivatives: Other: Medicaments primarily affecting the central nervous system: Other | Finished pharmaceuticals (e.g., morphine sulfate tablets, injectables) for medical use | ✅ Medically Approved – Controlled but Legally Tradeable |
3004.49.00.20 |
Same as above: Anticonvulsants, hypnotics, and sedatives | Morphine-based formulations used for pain management, palliative care, anesthesia | ✅ Medically Approved – Controlled but Legally Tradeable |
🔍 Key Insight:
- 2939.11.00.00 applies only to raw or semi-refined morphine (not in final dosage form).
- 3004.49.00.40 / 3004.49.00.20 applies when morphine is formulated into a medicine (e.g., 10mg tablets, 10ml ampoules).
- Do NOT classify a morphine tablet as2939.11.00.00— this will trigger customs seizure and legal penalties.
💰 Three, 2026 Tariff & Tax Breakdown (Full Legal Detail)
✅ Applicable Jurisdiction: Global (U.S., EU, China, etc.)
✅ Product Type: Controlled Pharmaceutical
✅ Effective Date: 2025–2026 (current tariff schedule)
🎯 1. 2939.11.00.00 – Morphine & Opium Alkaloid Derivatives (Raw Form)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Additional Tariff | 0.0% |
| Total Effective Duty | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Threshold | ❌ Not applicable (zero tolerance) |
| Legal Basis | Harmonized System (HS) 2026 Edition, WTO Tariff Schedule |
| Special Notes | ✅ No tariff, but strict licensing required under national drug control laws (e.g., U.S. DEA, EU FMD, China NMPA) |
📌 Critical Explanation:
- While no customs duty is applied, morphine is a Schedule I/II controlled substance in most countries. - Import/export requires special permits, including: - DEA Form 222 (USA) - EU Import/Export Licenses (via EudraLex) - China’s NMPA Import License - Failure to obtain license = criminal offense, even if duty is zero.
🎯 2. 3004.49.00.40 – Morphine-Based Medicaments (Non-Convulsant CNS Drugs)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff | 0.0% |
| Total Effective Duty | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis | HS 2026, Chapter 30 – Pharmaceutical Products |
| Special Notes | ✅ No duty, but requires medical export license and pharmaceutical compliance documentation |
📌 Important Clarification:
- Even though no customs tariff applies, these products are not general merchandise. - Must be accompanied by: - Certificate of Pharmaceutical Product (CPP) - Good Manufacturing Practice (GMP) certification - Batch-specific quality control reports - Authorized distribution chain documentation
🎯 3. 3004.49.00.20 – Morphine Medicaments: Anticonvulsants, Hypnotics, Sedatives
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff | 0.0% |
| Total Effective Duty | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis | HS 2026, Chapter 30 |
| Special Notes | ✅ No duty, but strictly regulated under narcotics control laws |
📌 Why This Matters:
- Morphine is not a common drug — it is not sold over-the-counter. - All shipments must be traceable, and records must be kept for 5+ years. - Misclassification (e.g., declaring morphine tablets as “pain relief” without proper documentation) = seizure, fines, criminal charges.
🛠️ Four, Customs Clearance Best Practices (Pro Tips)
✅ 1. Mandatory Documentation (Do Not Skip!)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Morphine Sulfate Tablets, 10mg, for Medical Use Only" |
| ✅ Certificate of Pharmaceutical Product (CPP) | ✔️ | Issued by national health authority (e.g., WHO, FDA, NMPA) |
| ✅ GMP Certificate | ✔️ | Proves manufacturing compliance |
| ✅ DEA/Export License (USA) | ✔️ | Required for all exports from the U.S. |
| ✅ EU FMD License | ✔️ | Required for EU shipments |
| ✅ NMPA Import License (China) | ✔️ | Required for import into China |
| ✅ Product Safety Data Sheet (SDS) | ✔️ | For handling and transport safety |
| ✅ Packing List with Batch Numbers | ✔️ | For traceability |
✅ 2.申报技巧(申报口诀)
🔥 “原料不报药,药报要合规,许可证先拿,税虽零但命悬一线!”
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Raw morphine powder (bulk) | 2939.11.00.00 |
Misreported as 3004.49.00.40 → legal risk |
| Morphine tablet (10mg, blister pack) | 3004.49.00.40 |
Misreported as 2939.11.00.00 → seizure |
| Morphine injection (ampoule) | 3004.49.00.20 |
Declared as "generic painkiller" → no license = denied |
| Export from China to Germany | 3004.49.00.40 + EU FMD |
No license → blocked at border |
✅ 3. Special Case Handling
| Situation | Recommended Action |
|---|---|
| Small sample shipment (e.g., R&D) | Use DEA Form 222 (USA) or EU Annex I; declare as “non-commercial, research-only” |
| Pharmaceutical export to developing country | Apply for WHO Prequalification (PQ); may qualify for duty-free trade under TRIPS |
| Morphine for palliative care (end-of-life) | Declare under "Humanitarian Use" with supporting medical letter |
| Morphine in combination with other drugs | Must be classified under 3004.49.00.40 if morphine is the primary active ingredient |
🌍 Five, Global Customs Comparison (2026)
| Country | Recommended HS Code | Base Duty | License Required? | Key Compliance |
|---|---|---|---|---|
| 🇺🇸 United States | 2939.11.00.00 or 3004.49.00.40 |
0.0% | ✅ Yes (DEA) | DEA Form 222, FDA registration |
| 🇨🇳 China | 3004.49.00.40 |
0.0% | ✅ Yes (NMPA) | NMPA import license, GMP |
| 🇪🇺 European Union | 3004.49.00.40 |
0.0% | ✅ Yes (FMD) | EU FMD, EudraGMP |
| 🇯🇵 Japan | 3004.49.00.40 |
0.0% | ✅ Yes (PMDA) | PMDA approval, GMP |
| 🇦🇺 Australia | 3004.49.00.40 |
0.0% | ✅ Yes (TGA) | TGA license, GMP |
📌 Conclusion:
- No country charges duty on morphine, but all require strict licensing. - Zero tariff ≠ zero risk — regulatory failure is more dangerous than tax.
📌 Six, Common Mistakes & Risk Warnings (Real-World Pitfalls)
❌ Mistake 1: Declaring raw morphine as "pharmaceutical" without license
👉 Result: Seizure, criminal charges, blacklisting
❌ Mistake 2: Using generic description like "painkiller" or "opioid"
👉 Result: Customs flags for suspicious shipment → delay or rejection
❌ Mistake 3: Not including batch numbers or expiration dates
👉 Result: Rejection under GMP/traceability rules
❌ Mistake 4: Exporting from a country without proper DEA/NMPA authorization
👉 Result: Export ban, fines, legal action
✅ Best Practice:
"Morphine Sulfate, 10mg Tablets, Batch: M20251015, Expiry: 2027-12-31, GMP Certified, NMPA License No. CN2025-0887, For Medical Use Only"
🎯 Seven, Final Verdict: Precision > Speed in Morphine Trade
🎯 Remember the Golden Rule:
🔹 "Zero duty doesn’t mean zero risk — a single missing license can shut down your entire supply chain!"
🔹 "HS Code is just the start — compliance is the finish line."
📌 Pro Tip:
✅ Apply for Advance Ruling (Pre-Approval) from customs authorities before shipment
✅ Use a licensed pharmaceutical customs broker (e.g., DHL Global Forwarding, Kuehne+Nagel Pharma)
✅ Register with WHO Prequalification (PQ) Program for long-term export access
📣 Act Now!
📞 Contact a pharmaceutical customs specialist today
🚀 Secure your license, declare correctly, ship safely
💼 Your morphine shipment isn’t just a product — it’s a legal and medical responsibility
✨ Professional Compliance Starts Here
💼 One wrong label can cost millions — but the right one opens global markets.
用户评价
关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。