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30044900
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

Other

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

DEgold988/24-1

Scopolamine transdermal patch for motion sickness

skopolamina (alkaloid)GRI 1GRI 6
DEgold990/24-1

Buprenorphin transdermal therapeutic system (patch)

mieszanina farmaceutyczna z buprenorfinąGRI 1GRI 6
IEgold5-BTI487

Theophylline capsules for chronic asthma

teofilina (substancja czynna)GRI 1GRI 6
DEgold810/24-1

Vincristine injection solution

winkrystyna (alkaloid)GRI 1GRI 6
DEgold540/24-1

Hydromorphone capsules - pharmaceutical product

substancje farmaceutyczne (alkaloidy)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 product characteristics

CN code 300449 covers other medicines containing alkaloids or their derivatives, put up in measured doses or in forms for retail sale, not classified under other subheadings of heading 3004. This heading is residual in relation to more specific subheadings for alkaloid medicines. Products classified here include finished medicines in the form of tablets, capsules, syrups, drops, ointments, suppositories, and injection solutions containing alkaloids such as papaverine, theophylline, ephedrine, ergotamine, colchicine, berberine, or their synthetic derivatives. Multi-component products containing alkaloids combined with other active substances (such as analgesic preparations with codeine and paracetamol) may be classified under this code, provided the alkaloid constitutes a significant active ingredient. The key criterion is the product's presentation in retail doses.

Trade control and import requirements

Medicines containing alkaloids packaged in doses are subject to varying levels of control depending on the nature of the alkaloid active substance. Medicines containing controlled substances (such as codeine, dihydrocodeine, ephedrine above certain thresholds) require a narcotic or psychotropic substance import permit. Medicines with alkaloids not subject to narcotic controls (such as papaverine, theophylline, colchicine) are subject to standard pharmaceutical requirements: marketing authorisation (MA), manufacturer's GMP certificate, and GDP principles in distribution. Directive 2011/62/EU mandates serialisation of prescription medicine packaging. The importer must hold a pharmaceutical wholesale distribution authorisation. Medicines containing ephedrine or pseudoephedrine are additionally controlled as drug precursors under Regulation (EC) No 273/2004.

Practical customs clearance guidance

At customs clearance for medicines under CN code 300449, the marketing authorisation, manufacturer's GMP certificate, Certificate of Analysis (CoA), and serialisation documentation (for prescription medicines) must be presented. For medicines with controlled substances, a narcotic or psychotropic import permit is additionally required, and imported quantities must be verified against allocated limits. Transport of alkaloid medicines follows standard GDP requirements - most products require controlled room temperature storage (15 to 25 degrees Celsius) with protection from light and moisture. Duty rates should be checked in TARIC or ISZTAR, taking into account any autonomous duty suspensions. The importer should ensure that the product packaging includes labelling and a patient information leaflet in the local language in compliance with Directive 2001/83/EC requirements.

GMP requirements and drug registration

Importing pharmaceutical products under CN code 3004 49 (Other alkaloid medicines 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

Is a paracetamol-codeine combination medicine classified under code 300449?
Yes. Combination preparations containing codeine (an alkaloid) with paracetamol or other active substances, packaged in retail doses, are classified under CN code 300449. As codeine is a controlled substance, importing such a medicine additionally requires a narcotic import permit, regardless of the low codeine concentration in the preparation.
Are theophylline asthma medicines subject to narcotic controls?
No. Theophylline is not a controlled substance under the UN conventions on narcotic drugs or psychotropic substances. Theophylline medicines packaged in doses classified under code 300449 are subject only to standard pharmaceutical requirements: marketing authorisation, GMP certificate, and GDP principles. No narcotic permit is required for their import.
Are dietary supplements with plant alkaloids classified under code 300449?
No. Code 300449 exclusively covers medicinal products (medicines) containing alkaloids. Dietary supplements containing plant alkaloids (such as caffeine from guarana or berberine) are classified under Chapter 21 as food preparations. The key distinction is between a medicinal product and a dietary supplement based on regulatory status and declared intended use.
What permits are needed to import medicines CN 3004 49?
Importing medicines under CN code 3004 49 requires a marketing authorisation (national/EMA), import licence from the national medicines agency, manufacturer GMP certificate, and GDP documentation.