30045000
3›Medicaments (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
Other, containing vitamins or other products of heading 2936
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.
Import control on REACHERGA OMNESR1907/06
Import control on REACH
ERGA OMNESR1907/06
Documents / references
Y106Y110Y113
Conditions
- B001Presentation of a certificate/licence/document: Y106- Import/export allowed after control
- B010Presentation of a certificate/licence/document: Y110- Import/export allowed after control
- B020Presentation of a certificate/licence/document: Y113- Import/export allowed after control
- B090Presentation of a certificate/licence/document: the condition is not fulfilled- Import/export not allowed after control
Notes
- CHM00009REACH - Annex XVII - Entry 9
- CD730A substance for which Annex XVII contains a restriction shall not be imported unless it complies with the conditions of that restriction.This shall not apply to the manufacture, placing on the market or use of a substance in scientific research and development. Annex XVII shall specify if the restriction shall not apply to product and process orientated research and development, as well as the maximum quantity exempted.The restrictions shall not apply to the use of substances in cosmetic products, as defined by Regulation (EC) No 1223/2009 of the European Parliament and of the Council of 30 November 2009 on cosmetic products (repealing the Directive 76/768/EEC), with regard to restrictions addressing the risks to human health within the scope of that regulation.(Article 67 points 1 and 2 of Regulation (EC) No 1907/2006).
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23- Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24- Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled- The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23- Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24- Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled- The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23- Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24- Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled- The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V011Dietary foods for special medical purposes referred to in the Actof 25 August 2006 on food safety and nutrition
5%V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V021Medicinal products released for free circulation on the territory of the Republic of Poland according to the Pharmaceutical Act of 6 September 2001 (Journal of Laws of 2019, items 499, 399,959, 1495, 1542, 1556, 1590) and those for which permissions were issued by Council of European Union or by European Commission
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%Excise duty
X019Products having an actual alcoholic strength by volume exceeding 1,2% volume
8391 PLN / LPXX091Products of an actual alcoholic strength not exceeding 1,2% vol
wyroby nieobjęte akcyząCodes in the same group
300410Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives300420Other, containing antibiotics300431Other, containing hormones or other products of heading|2937 - Containing insulin300432Containing corticosteroid hormones, their derivatives or structural analogues300439Other300441Other, containing alkaloids or derivatives thereof - Containing ephedrine or its salts300442Containing pseudoephedrine (INN) or its salts300443Containing norephedrine or its salts
5
Binding Tariff Information
BTI classification examples
NLgold024-0281
Enteral nutritional emulsion for medical use
składniki odżywcze (maltodekstryna, białka, oleje)GRI 1GRI 6
IEgold4-BTI168
Calcifediol capsules for kidney disease
kalcyfediol (substancja czynna)GRI 1GRI 6
NLgold024-0282
Enteral nutritional emulsion for medical use
składniki żywieniowe (woda, maltodekstryna, białka, oleje)GRI 1GRI 6
SEgold24-02784
Cancer treatment capsules containing Selumetinib
substancje farmaceutyczne (Selumetinib, tokofersolan)GRI 1GRI 6
DEgold405/24-1
Enteral nutrition for medical use
składniki odżywcze (witaminy, minerały, aminokwasy)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 300450
CN code 300450 covers medicines containing vitamins or other products of heading 2936, put up in measured doses or in forms for retail sale. Products classified here are finished medicinal products containing vitamins as active substances, intended for the treatment or prevention of vitamin deficiencies. This includes single-vitamin preparations (such as vitamin D3, vitamin B12, vitamin K) and multivitamin preparations registered as medicines. Pharmaceutical forms include tablets, capsules, injection solutions, oral drops, syrups, and ampoules. The key classification criterion is the product's regulatory status as a medicine (medicinal product) rather than a dietary supplement. Dietary supplements containing vitamins, even when packaged in doses, are classified under Chapter 21 (heading 2106) as food preparations. This distinction is fundamental for correct customs classification and determines both the applicable regulatory requirements and duty rates.
Regulatory requirements for import
Importing vitamin medicines into the EU requires a marketing authorisation (MA) issued under Directive 2001/83/EC through the centralised (EMA), mutual recognition (MRP), decentralised (DCP), or national procedure. The manufacturer must hold a GMP certificate confirming compliance with Good Manufacturing Practice, and the production facility should be registered in the EudraGMDP database. Prescription vitamin medicines are subject to mandatory serialisation under Directive 2011/62/EU, comprising a unique DataMatrix identifier and anti-tampering device on packaging. The distributor must hold a GDP certificate and a pharmaceutical wholesale distribution authorisation. The pharmacovigilance system requires maintaining adverse reaction registries. Medicines containing high-dose vitamin A may be subject to additional restrictions due to teratogenicity risk.
Practical import guidance
At customs clearance for vitamin medicines under CN code 300450, complete pharmaceutical documentation is required: marketing authorisation, manufacturer's GMP certificate, Certificate of Analysis (CoA) for each batch, and serialisation documentation for prescription medicines. Most vitamin medicines are transported at controlled room temperature (15 to 25 degrees Celsius) with protection from light and moisture, although some preparations (such as vitamin B12 injection solutions) may require cold chain transport. Duty rates should be verified in TARIC or ISZTAR. During customs classification, authorities may request documentation confirming the product's medicine status (MA) to distinguish it from dietary supplements, which are subject to different duty rates and regulatory requirements. The importer should ensure that the packaging includes a patient information leaflet in the local language.
GMP requirements and drug registration
Importing pharmaceutical products under CN code 3004 50 (Medicines with vitamins in doses) 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
How to distinguish a vitamin medicine (code 300450) from a vitamin dietary supplement?
The key criterion is the product's regulatory status. A vitamin medicine holds a marketing authorisation (MA) issued by a regulatory authority and is governed by Directive 2001/83/EC. A dietary supplement is notified as a food product and classified under Chapter 21. At customs clearance, the presentation of the MA document is decisive - its absence means the product is classified outside Chapter 30.
Is vitamin D3 in injection ampoules subject to serialisation?
Yes, if the product is a prescription medicine. Under Directive 2011/62/EU and Delegated Regulation (EU) 2016/161, prescription medicines must bear serialisation comprising a unique DataMatrix identifier and an anti-tampering device (ATD). Over-the-counter vitamin medicines may be exempt from this requirement, depending on national regulations.
Are multivitamin preparations with minerals classified under code 300450?
Multivitamin-mineral preparations registered as medicines (holding an MA) are classified under code 300450, provided vitamins are the main active substances. If the product is registered as a dietary supplement, it is classified under heading 2106 of Chapter 21. Regulatory status, not composition alone, determines the tariff classification.
What permits are needed to import medicines CN 3004 50?
Importing medicines under CN code 3004 50 requires a marketing authorisation (national/EMA), import licence from the national medicines agency, manufacturer GMP certificate, and GDP documentation.
Useful tools & resources
Customs calculators
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Related glossary terms