HS Code for Codeine

Codeine is classified under HS code 2939.19 because it is an alkaloid of opium and its derivatives. Chapter 29 of the Harmonized System covers organic chemicals, and heading 2939 specifically addresses vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters, and other derivatives. Within this heading, the 2939.1x series is dedicated to alkaloids of opium and their derivatives. While 2939.11 is reserved for concentrates of poppy straw, phenylacetic acid, and its salts, 2939.19 serves as the residual category for other opium alkaloids, including codeine and its salts like codeine phosphate. The classification is determined by the chemical structure of the substance as a pure compound rather than a formulated medicament. If the codeine is presented as a bulk raw material for pharmaceutical manufacturing, it remains in Chapter 29. However, the purity and the absence of additives or excipients are critical factors in maintaining this classification under General Rule of Interpretation (GRI) 1. The substance must be chemically defined to stay within this chapter; once it is prepared as a dosage form for retail sale, the classification shifts to Chapter 30.

Products Included

• Codeine phosphate
• Codeine sulfate
• Codeine hydrochloride
• Methylmorphine
• Codeine anhydrous
• Salts of codeine in bulk form

Common Misclassification

Codeine is frequently misclassified under HS code 3004.40 or 3004.90. This occurs when the product is imported as a finished medicine (e.g., tablets or cough syrup) rather than a bulk chemical. HS code 3004 is for medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses. Another common error is using 2939.11, which is specifically for morphine and its salts, or 2933.33, which covers different types of alkaloids like fentanyl or pethidine.

FAQ

What is the HS code for Codeine?

The HS code for codeine as a bulk alkaloid is 2939.19.

Is codeine classified differently if it is in tablet form?

Yes, if codeine is prepared in measured doses or packaged for retail sale as a medicine, it is classified under heading 3004, typically 3004.43 or 3004.90, depending on the other ingredients.