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30043100
3Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale

Containing insulin

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
11 docs
Y106Y110Y1137P237P24N954+5
Preferences
ERGA OMNES 0%AD 0%CH 0%DZ 0%EH 0%FO 0%GB 0%IL 0%JO 0%LB 0%LOMB 0%MA 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%XC 0%XL 0%
Notes
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
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5

Binding Tariff Information

BTI classification examples

DKgold-1869290

Human insulin suspension for injection

insulina ludzka izofanowa (substancja czynna)GRI 1GRI 6
DKgold-1868454

Human insulin injection solution

ludzka insulina (substancja czynna)GRI 1GRI 6
DKgold-1869385

Insulin injection pen for diabetes treatment

izofanowa insulina ludzka (substancja czynna)GRI 1GRI 3bGRI 6
SKgold5/24/112

Medical nitrous oxide gas in pressurized bottles

linenGRI 1GRI 5bGRI 6
ESgold24REN805

70° denatured alcohol disinfectant for skin

alkohol denaturowany 70°GRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification and scope of CN code 300431

CN code 300431 covers medicines containing insulin, put up in measured doses or in forms for retail sale. Insulin is a peptide hormone produced by the pancreas, essential for regulating blood glucose levels. Products classified under this code include ready-to-use insulin medicines in ampoule form, pen cartridges (insulin pens), multi-dose vials, and infusion systems for insulin pumps. This encompasses recombinant human insulin, insulin analogues (rapid-acting: lispro, aspart, glulisine; long-acting: glargine, detemir, degludec) and premixed insulins. Classification under code 300431 requires that the product is prepared for direct patient administration and packaged in retail doses. Insulin in the form of a bulk active substance, not prepared in doses, is classified under heading 2937 as a peptide hormone.

Regulatory requirements and insulin medicine registration

Insulin medicines imported into the EU must hold a marketing authorisation (MA) issued through the centralised EMA procedure or a national procedure by the competent regulatory authority. Most modern insulin analogues are subject to the mandatory centralised procedure as biological medicines. The manufacturer must hold a GMP certificate compliant with Directive 2003/94/EC, and insulin production is subject to specific requirements for biological product manufacturing, including validation of biotechnological processes. The Falsified Medicines Directive 2011/62/EU requires serialisation of insulin medicine packaging with a unique DataMatrix identifier and anti-tampering device. Insulin transport must maintain the cold chain (2 to 8 degrees Celsius) in accordance with GDP principles. The pharmacoepidemiological system requires maintaining adverse reaction registries and implementing Risk Management Plans (RMPs).

Practical import guidance

Customs clearance of insulin medicines under CN code 300431 requires presentation of the marketing authorisation, manufacturer's GMP certificate, Batch Release Certificate issued by an OMCL, Certificate of Analysis (CoA), and documentation confirming cold chain maintenance during transport. Insulin is a thermolabile product - even brief deviations from the 2 to 8 degrees Celsius range can cause protein degradation and loss of biological activity, leading to batch rejection. Duty rates for insulin medicines should be verified in TARIC or ISZTAR. Many insulin medicines benefit from autonomous duty suspensions or tariff preferences under EU trade agreements. Given the critical importance of insulin for diabetes patients, customs authorities typically prioritise clearance of these products; however, the importer should notify the customs office of planned imports in advance.

GMP requirements and drug registration

Importing pharmaceutical products under CN code 3004 31 (Medicines containing insulin) requires authorisation from the national medicines agency. All medicines placed on the EU market must hold a marketing authorisation issued by EMA (centralised procedure) or a national authority. Compliance with Good Manufacturing Practice (GMP) confirmed by a certificate is mandatory. Biological products require cold chain maintenance. Serialisation and authenticity verification (FMD 2011/62/EU) are mandatory for prescription medicines.

Frequently asked questions

Are insulin analogues (e.g. glargine, degludec) classified under the same code as human insulin?
Yes. CN code 300431 covers all medicines containing insulin, regardless of whether it is recombinant human insulin or structurally modified insulin analogues (glargine, detemir, degludec, lispro, aspart). The determining factor is that the active substance is insulin or its analogue and the medicine is packaged in doses for retail sale.
What cold chain requirements apply to insulin imports?
Insulin requires an unbroken cold chain at 2 to 8 degrees Celsius from the point of manufacture to delivery to the pharmacy or wholesaler. Transport must be monitored using calibrated temperature loggers, and temperature documentation is a mandatory component of import documentation. Freezing insulin (below 0 degrees Celsius) causes irreversible product degradation and renders it unusable.
Does insulin in insulin pump cartridges require separate classification?
Insulin as a medicine in ampoules or cartridges intended for insulin pumps is classified under code 300431. The insulin pump itself as a medical device is classified separately under Chapter 90 as medical apparatus. When importing kits combining the medicine with a device, classification rules for sets under the General Rules for the Interpretation of the Combined Nomenclature should be applied.
What permits are needed to import medicines CN 3004 31?
Importing medicines under CN code 3004 31 requires a marketing authorisation (national/EMA), import licence from the national medicines agency, manufacturer GMP certificate, and GDP documentation.