What does Chapter 30 of the Customs Tariff cover?
Chapter 30 of the EU Customs Tariff covers pharmaceutical products, i.e. medicaments and medical preparations intended for therapeutic or prophylactic purposes. Classified here are finished medicaments in measured doses or in forms or packings for retail sale, including tablets, capsules, ampoules, solutions for injection, ointments, medicinal plasters, syrups and aerosols. It also encompasses unfinished pharmaceutical preparations, such as mixtures of active substances intended for further processing. This chapter covers: glands and other organs and their extracts for therapeutic use, immune sera and vaccines, blood products and immunological products, wadding, gauze, bandages impregnated with pharmaceutical substances, pharmaceutical first-aid kits, diagnostic preparations and laboratory reagents on a backing, hormonal contraceptive preparations and dental cements. This chapter does not cover active substances in pure chemical form (classified in Chapters 28-29), dietary supplements (Chapter 21) or cosmetics (Chapter 33). Pharmaceutical products are subject to special regulations requiring marketing authorisations issued by the relevant national authorities or the European Medicines Agency.
Duty rates in Chapter 30
The majority of pharmaceutical products in Chapter 30 benefit from a zero customs duty rate under the WTO Pharmaceutical Agreement. This applies to finished medicaments containing active substances listed in the INN (International Nonproprietary Names) register. Preparations not covered by the agreement are subject to rates of up to 6.5%. Pharmaceutical bandages and dressings carry rates from 0% to 6.5%. The VAT rate on medicaments in Poland is 8% (for both prescription and OTC medicines) or 23% for medical devices not qualifying for the reduced rate. The import of medicaments requires authorisation from the Chief Pharmaceutical Inspector.
Goods classification in Chapter 30 — key considerations
When classifying pharmaceutical products, it is essential to establish whether the product constitutes a finished medicament, a pharmaceutical preparation or an active substance. Finished medicaments in measured doses or retail packings are classified under heading 3004. Active substances in pure chemical form belong to Chapters 28 or 29. Dietary supplements, despite being taken orally, are not medicaments and are classified in Chapter 21. Medical devices (e.g. diagnostic tests without a backing) may fall under other chapters. The therapeutic purpose of the product is the determining factor.
Frequently asked questions
What goods are classified in Chapter 30 of the Customs Tariff?
Chapter 30 covers finished medicaments (tablets, capsules, syrups, ointments, injections), vaccines, immune sera, blood products, medicinal bandages and diagnostic preparations. It encompasses products intended for therapeutic or prophylactic purposes.
What are the duty rates in Chapter 30?
The majority of finished medicaments are exempt from customs duty under the WTO Pharmaceutical Agreement. This applies to preparations containing active substances from the INN list. The VAT rate on medicaments in Poland is 8%, and import requires authorisation from the Chief Pharmaceutical Inspector.
How to find the correct CN code in Chapter 30?
It is necessary to establish whether the product is a finished medicament, a pharmaceutical preparation or a medical device. Key information includes the active substance, pharmaceutical form and therapeutic purpose. The marketing authorisation, which defines the product classification, is a valuable reference document.
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