Pharmaceutical capsules
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926902100 | 21.7% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 3004909291 | 0.0% | CN | US | 官方文档 |
| 3004909202 | 0.0% | CN | US | 官方文档 |
| 3003900190 | 10.0% | CN | US | 官方文档 |
| 3003490000 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
💊 Pharmaceutical Capsules (Medicaments in Measured Doses)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 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.
⚠️ Key Distinction Point:
- If the capsules are mixed with other substances for therapeutic use and put up in measured doses → Classify under 3004.
- If they are bulk, unmixed, or not in retail packaging → 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.
📦 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) | ✅ 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 | ✅ Measured Dose |
3003.90.01.90 |
Medicaments NOT put up in measured doses: Other: Other | Bulk capsules or mixed medicaments in bulk containers | ❌ 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) | ❌ Not Measured |
🔍 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.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3004.90.92.91 —— 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 × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (if value ≤ $800) |
| Legal Basis Path | USITC:3004.90.92.91 → No additional footnote taxes |
📌 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.
🎯 2. 3004.90.92.02 —— 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 × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (if value ≤ $800) |
| Legal Basis Path | USITC:3004.90.92.02 → No additional footnote taxes |
📌 Note:
- Antiviral capsules (e.g., Tamiflu, Valtrex) in retail packaging also enjoy 0% basic tariff.
- No additional taxes apply.
- De minimis exemption applies.
🎯 3. 3003.90.01.90 —— 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 × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (if value ≤ $800) |
| Legal Basis Path | USITC:3003.90.01.90 → No additional footnote taxes |
📌 Note:
- Even if packaged in bulk, mixed medicaments enjoy 0% basic tariff.
- No additional taxes apply.
🎯 4. 3003.49.00.00 —— 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 × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (if value ≤ $800) |
| Legal Basis Path | USITC:3003.49.00.00 → No additional footnote taxes |
📌 Note:
- Bulk alkaloid-based medicaments also enjoy 0% basic tariff.
- No additional taxes apply.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (All Required)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes active ingredient, dosage, formulation, shelf life |
| ✅ Certificate of Analysis (COA) | ✔️ | Proves purity, potency, and compliance with pharmacopeia standards |
| ✅ Retail Packaging Photos | ✔️ | Clear images of blister packs, bottles, labels, and dosage instructions |
| ✅ FDA Registration Number | ✔️ | If exporting to the US, FDA facility registration is mandatory |
| ✅ Commercial Invoice | ✔️ | Must state "Pharmaceutical Capsules, Measured Dose, Retail Packaged" |
| ✅ Packing List | ✔️ | Shows net/gross weight, quantity, and packaging type |
| ✅ Import License (if applicable) | ✔️ | For controlled substances or specific antivirals |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "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" → Risk of audit |
| Bulk capsules in drums | 3003.90.01.90 |
Misdeclare as "retail" → Customs rejection |
| Antiviral capsules | 3004.90.92.02 |
Misdeclare as "general" → Delayed clearance |
| Alkaloid-based bulk | 3003.49.00.00 |
Misdeclare as "general" → Incorrect tax liability |
✅ 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" |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 3004.90.92.91 / 3004.90.92.02 |
0% | FDA Registration + NDC Number | No additional taxes |
| 🇨🇳 China | 3004.90.92.91 |
5% | CFDA NMPA Approval | No additional taxes |
| 🇪🇺 European Union | 3004.90.92.91 |
0% | CE Marking + GMP Certificate | No additional taxes |
| 🇦🇺 Australia | 3004.90.92.91 |
5% | TGA Registration | No additional taxes |
| 🇯🇵 Japan | 3004.90.92.91 |
0% | PMDA Approval | No additional taxes |
📌 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.
📌 VI. Common Mistakes & Pitfall Guide (Blood-Teaching Lessons)
❌ Mistake 1: Declaring retail capsules as "bulk"
👉 Consequence: Incorrect HS Code → Customs audit → Delays + Penalties
❌ Mistake 2: Failing to specify "Measured Dose" in description
👉 Consequence: Customs cannot verify classification → Holding for review
❌ Mistake 3: Not providing FDA Registration for US imports
👉 Consequence:货物被拒收或销毁
❌ Mistake 4: Misclassifying antivirals as general capsules
👉 Consequence: Incorrect HS Code → Potential compliance issues
✅ Correct Practice:
"Pharmaceutical Capsules, 500mg, Oseltamivir Phosphate, Retail Packaged, Blister Strips, 10 Capsules/Box, NDC: 12345-678-90"
🎯 VII. Conclusion: Professional Declaration Saves Time, Money, and Headaches!
🎯 Remember the Mnemonic:
🔹 "Measured Dose = 3004, Bulk = 3003, Anti-Infective = Specific, Alkaloid = Specific!"
🔹 "0% Tariff in US, 5% in China, Compliance is Key!"
📌 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.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Product Specs + Apply for HS Code Advance Ruling
🚀 Let your pharmaceutical capsules clear smoothly, efficiently, and profitably!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every Penny Saved is Profit Earned!
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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。