SECTION VI · Chapter 30

Pharmaceutical products

Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE

Chapter notes (43)

Notes

1. This Chapter does not cover:

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

(b) Products, such as tablets, chewing gum or patches (transdermal systems), containing nicotine and intended to assist tobacco use cessation (heading 24.04);

(c) Plasters specially calcined or finely ground for use in dentistry (heading 25.20);

(d) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01);

(e) Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;

(f) Soap or other products of heading 34.01 containing added medicaments;

(g) Preparations with a basis of plaster for use in dentistry (heading 34.07);

(h) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02); or

(ij) Diagnostic reagents of heading 38.22.

2. For the purposes of heading 30.02, the expression “immunological products” applies to peptides and proteins (other than goods of heading 29.37) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating factors (CSF).

3. For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated:

(a) As unmixed products:

(1) Unmixed products dissolved in water;

(2) All goods of Chapter 28 or 29; and

(3) Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent;

(b) As products which have been mixed:

(1) Colloidal solutions and suspensions (other than colloidal sulphur);

(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

(3) Salts and concentrates obtained by evaporating natural mineral waters.

4. Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:

(a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure;

(b) Sterile laminaria and sterile laminaria tents;

(c) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;

(d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;

(e) Placebos and blinded (or double-blinded) clinical trial kits for use in recognised clinical trials, put up in measured doses, even if they might contain active medicaments;

(f) Dental cements and other dental fillings; bone reconstruction cements;

(g) First-aid boxes and kits;

(h) Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides;

(ij) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;

(k) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and

(l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.

Subheading Notes

1. For the purposes of subheadings 3002.13 and 3002.14, the following are to be treated:

(a) As unmixed products, pure products, whether or not containing impurities;

(b) As products which have been mixed:

(1) The products mentioned in (a) above dissolved in water or in other solvents;

(2) The products mentioned in (a) and (b) (1) above with an added stabiliser necessary for their preservation or transport; and

(3) The products mentioned in (a), (b) (1) and (b) (2) above with any other additive.

2. Subheadings 3003.60 and 3004.60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients: amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).

(*): Dạng uống là dạng sử dụng qua đường miệng (ví dụ, nuốt, nhai, ngậm, đặt dưới lưỡi…)

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022

HS codeDescriptionUnitOrdinary import dutyMFNVAT
3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
3001.20.00 - Extracts of glands or other organs or of their secretions kg/liter 5% 0% 5 / 8 / 10 (several rates)
3001.90.00 - Other kg/liter 5% 0% 5 / 8 / 10 (several rates)
3002 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified
- Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes:
3002.12 - - Antisera and other blood fractions:
3002.12.10 - - - Antisera; plasma protein solutions; haemoglobin powder kg/liter 5% 0% * / 5 / 8 / 10 (several rates)
3002.12.90 - - - Other kg/liter 5% 0% * / 5 / 8 / 10 (several rates)
3002.13.00 - - Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale kg/liter 5% 0% * / 5 / 8 / 10 (several rates)
3002.14.00 - - Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale kg/liter 5% 0% * / 5 / 8 / 10 (several rates)
3002.15.00 - - Immunological products, put up in measured doses or in forms or packings for retail sale kg/liter 5% 0% * / 5 / 8 / 10 (several rates)
- Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
3002.41 - - Vaccines for human medicine:
3002.41.10 - - - Tetanus toxoid kg/liter 5% 0% * / 5 / 8 / 10 (several rates)
3002.41.20 - - - Pertussis, measles, meningitis or polio vaccines kg/liter 5% 0% * / 5 / 8 / 10 (several rates)
3002.41.90 - - - Other kg/liter 5% 0% * / 5 / 8 / 10 (several rates)
3002.42.00 - - Vaccines for veterinary medicine kg/liter 5% 0% * / 5 / 8 / 10 (several rates)
3002.49.00 - - Other kg/liter 5% 0% * / 5 / 8 / 10 (several rates)
- Cell cultures, whether or not modified:
3002.51.00 - - Cell therapy products kg/liter 5% 0% * / 5 / 8 / 10 (several rates)
3002.59.00 - - Other kg/liter 5% 0% * / 5 / 8 / 10 (several rates)
3002.90.00 - Other kg/liter 5% 0% * / 5 / 8 / 10 (several rates)
3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale
3003.10 - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives:
3003.10.10 - - Containing amoxicillin (INN) or its salts kg/liter 12% 8% 5 / 8 / 10 (several rates)
3003.10.20 - - Containing ampicillin (INN) or its salts kg/liter 12% 8% 5 / 8 / 10 (several rates)
3003.10.90 - - Other kg/liter 5% 0% 5 / 8 / 10 (several rates)
3003.20.00 - Other, containing antibiotics kg/liter 5% 0% 5 / 8 / 10 (several rates)
- Other, containing hormones or other products of heading 29.37:
3003.31.00 - - Containing insulin kg/liter 5% 0% 5 / 8 / 10 (several rates)
3003.39.00 - - Other kg/liter 5% 0% 5 / 8 / 10 (several rates)
- Other, containing alkaloids or derivatives thereof:
3003.41.00 - - Containing ephedrine or its salts kg/liter 5% 0% 5 / 8 / 10 (several rates)
3003.42.00 - - Containing pseudoephedrine (INN) or its salts kg/liter 5% 0% 5 / 8 / 10 (several rates)
3003.43.00 - - Containing norephedrine or its salts kg/liter 5% 0% 5 / 8 / 10 (several rates)
3003.49.00 - - Other kg/liter 5% 0% 5 / 8 / 10 (several rates)
3003.60.00 - Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter kg/liter 5% 0% 5 / 8 / 10 (several rates)
3003.90.00 - Other kg/liter 5% 0% 5 / 8 / 10 (several rates)
3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) 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
3004.10 - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives:
- - Containing penicillins or derivatives thereof:
3004.10.15 - - - Containing penicillin G (excluding penicillin G benzathine), phenoxymethyl penicillin or salts thereof kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.10.16 - - - Containing ampicillin, amoxycillin or salts thereof, of a kind taken orally kg/unit 12% 8% 5 / 8 / 10 (several rates)
3004.10.19 - - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.10.20 - - Containing streptomycins or derivatives thereof kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.20 - Other, containing antibiotics:
3004.20.10 - - Containing gentamycin, lincomycin, sulfamethoxazole or their derivatives, of a kind taken orally or in ointment form kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
- - Containing erythromycin or derivatives thereof:
3004.20.31 - - - Of a kind taken orally kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.20.32 - - - In ointment form kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.20.39 - - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
- - Containing tetracyclines or chloramphenicols or derivatives thereof:
3004.20.71 - - - Of a kind taken orally or in ointment form kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.20.79 - - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
- - Other:
3004.20.91 - - - Of a kind taken orally or in ointment form kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.20.99 - - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
- Other, containing hormones or other products of heading 29.37:
3004.31.00 - - Containing insulin kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.32 - - Containing corticosteroid hormones, their derivatives or structural analogues:
3004.32.10 - - - Containing dexamethasone or their derivatives kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.32.40 - - - Containing hydrocortisone sodium succinate or fluocinolone acetonide kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.32.90 - - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.39.00 - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
- Other, containing alkaloids or derivatives thereof:
3004.41.00 - - Containing ephedrine or its salts kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.42.00 - - Containing pseudoephedrine (INN) or its salts kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.43.00 - - Containing norephedrine or its salts kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.49 - - Other:
- - - Containing morphine or its derivatives:
3004.49.11 - - - - Of a kind taken orally or for injection kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.49.19 - - - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
- - - Containing papaverine or berberine:
3004.49.51 - - - - Of a kind taken orally kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.49.59 - - - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.49.60 - - - Containing theophylline, of a kind taken orally kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.49.70 - - - Containing atropine sulphate kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.49.80 - - - Containing quinine hydrochloride or dihydroquinine chloride, for injection; containing quinine sulphate or bisulphate, of a kind taken orally kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.49.90 - - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.50 - Other, containing vitamins or other products of heading 29.36:
3004.50.10 - - Of a kind suitable for children, in syrup form kg/unit 5% 0% 5 / 8 / 10 (several rates)
- - Other, containing more than one vitamin:
3004.50.21 - - - Of a kind taken orally kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.50.29 - - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
- - Other:
3004.50.91 - - - Containing vitamin A, B or C kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.50.99 - - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.60 - Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter:
3004.60.10 - - Containing artemisinin combined with other pharmaceutical active ingredients kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.60.20 - - Containing artesunate or chloroquine kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.60.90 - - Other kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.90 - Other:
3004.90.10 - - Transdermal therapeutic system patches for the treatment of cancer or heart diseases kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.90.20 - - Closed sterile water for inhalation, pharmaceutical grade kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.90.30 - - Antiseptics kg/unit 5% 0% 5 / 8 / 10 (several rates)
- - Anaesthetics:
3004.90.41 - - - Containing procaine hydrochloride kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.90.49 - - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
- - Analgesics, antipyretics and other medicaments for the treatment of coughs or colds, whether or not containing antihistamines:
3004.90.51 - - - Containing acetylsalicylic acid, paracetamol or dipyrone (INN), of a kind taken orally kg/unit 4.5% 3% 5 / 8 / 10 (several rates)
3004.90.53 - - - Containing diclofenac, of a kind taken orally kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.90.54 - - - Containing piroxicam (INN) or ibuprofen kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.90.55 - - - Other, in liniment form kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.90.59 - - - Other kg/unit 4.5% 3% 5 / 8 / 10 (several rates)
- - Antimalarials:
3004.90.62 - - - Containing primaquine kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.90.64 - - - Containing artemisinin other than of subheading 3004.60.10 kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
- - - Other:
3004.90.65 - - - - Herbal medicaments kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.90.69 - - - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
- - Anthelmintic:
3004.90.71 - - - Containing piperazine or mebendazole (INN) kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
- - - Other:
3004.90.72 - - - - Herbal medicaments kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.90.79 - - - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
- - Other medicaments for the treatment of cancer, HIV/AIDS or other intractable diseases:
3004.90.81 - - - Containing deferoxamine, for injection kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.90.82 - - - Anti HIV/AIDS medicaments kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.90.89 - - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
- - Other:
3004.90.91 - - - Containing sodium chloride or glucose, for infusion kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.90.92 - - - Containing sorbitol or salbutamol, for infusion kg/unit 5% 0% 5 / 8 / 10 (several rates)
3004.90.93 - - - Containing sorbitol or salbutamol, in other forms kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.90.94 - - - Containing cimetidine (INN) or ranitidine (INN) other than for injection kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.90.95 - - - Containing phenobarbital, diazepam or chlorpromazine, other than for injection or infusion kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.90.96 - - - Nasal-drop medicaments containing naphazoline, xylometazoline or oxymetazoline kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
- - - Other:
3004.90.98 - - - - Herbal medicaments kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3004.90.99 - - - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
3005.10 - Adhesive dressings and other articles having an adhesive layer:
3005.10.10 - - Impregnated or coated with pharmaceutical substances kg/unit 12% 8% 5 / 8 / 10 (several rates)
3005.10.90 - - Other kg/unit 12% 8% 5 / 8 / 10 (several rates)
3005.90 - Other:
3005.90.10 - - Bandages kg/unit 12% 8% 5 / 8 / 10 (several rates)
3005.90.20 - - Gauze kg/unit 12% 8% 5 / 8 / 10 (several rates)
3005.90.90 - - Other kg/unit 12% 8% 5 / 8 / 10 (several rates)
3006 Pharmaceutical goods specified in Note 4 to this Chapter
3006.10 - Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable:
3006.10.10 - - Sterile absorbable surgical or dental yarn; sterile surgical or dental adhesion barriers, whether or not absorbable kg/unit 5% 0% 5 / 8 / 10 (several rates)
3006.10.90 - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
3006.30 - Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient:
3006.30.10 - - Barium sulphate, of a kind taken orally kg/unit 10.5% 7% 5 / 8 / 10 (several rates)
3006.30.20 - - Reagents of microbial origin, of a kind suitable for veterinary biological diagnosis kg/unit 5% 0% 5 / 8 / 10 (several rates)
3006.30.30 - - Other microbial diagnostic reagents kg/unit 5% 0% 5 / 8 / 10 (several rates)
3006.30.90 - - Other kg/unit 5% 0% 5 / 8 / 10 (several rates)
3006.40 - Dental cements and other dental fillings; bone reconstruction cements:
3006.40.10 - - Dental cements and other dental fillings kg/unit 5% 0% 5 / 8 / 10 (several rates)
3006.40.20 - - Bone reconstruction cements kg/unit 5% 0% 5 / 8 / 10 (several rates)
3006.50.00 - First-aid boxes and kits kg/set 5% 0% 5 / 8 / 10 (several rates)
3006.60.00 - Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides kg/unit 5% 0% 5 / 8 / 10 (several rates)
3006.70.00 - Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments kg/unit 5% 0% 5 / 8 / 10 (several rates)
- Other:
3006.91.00 - - Appliances identifiable for ostomy use kg/unit 7.5% 5% 5 / 8 / 10 (several rates)
3006.92 - - Waste pharmaceuticals:
3006.92.10 - - - Of medicaments for the treatment of cancer, HIV/AIDS or other intractable diseases kg/unit 21% 14% 5 / 8 / 10 (several rates)
3006.92.90 - - - Other kg/unit 21% 14% 5 / 8 / 10 (several rates)
3006.93.00 - - Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses kg/unit 22.5% 15% 5 / 8 / 10 (several rates)