Product classification
HS code for Theophylline: 2939.59
Alkaloids, theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives, salts thereof, other than fenetylline.
Classification of theophylline under HS 2939.59
Theophylline and its derivatives, including aminophylline (theophylline-ethylenediamine), are classified under HS code 2939.59. This code is located within Chapter 29, which covers organic chemicals, and specifically heading 2939, which is dedicated to vegetable alkaloids and their derivatives. Theophylline is a methylxanthine alkaloid used primarily as a bronchodilator in the treatment of respiratory diseases. The classification 2939.59 is a residual category for theophylline-related substances that are not fenetylline (which is specifically assigned to 2939.51). This classification applies to the bulk chemical substance in its pure form or as a salt. It is important to note that this code is for the chemical raw material; once the substance is formulated into a finished dosage form, such as a tablet or an injectable solution for medical use, the classification shifts to Chapter 30.
- Covers
- Pure theophylline (anhydrous or monohydrate)
- Aminophylline (theophylline-ethylenediamine)
- Theophylline salts
- Theophylline derivatives (excluding fenetylline)
- Bulk theophylline for pharmaceutical manufacturing
- Also under 2939.59
- Diprofylline (used in some cough syrups)
- Proxyphylline (bronchodilator)
- various research-grade theophylline analogues
Codes often confused with 2939.59
Common mistake. The most common misclassification is 3004.49, which covers medicaments containing alkaloids. If the theophylline is in retail packaging or measured doses, it belongs in Chapter 30. Another error is using 2939.51, which is strictly for fenetylline (INN) and its salts, a regulated stimulant.
Top exporters and importers of HS 293959 (the code used for theophylline), 2025
In 2025, the largest exporter of HS 293959 (the code used for theophylline) in UN Comtrade data was India, with 56% of world exports; the largest importer in UN Comtrade data was Italy, with 9.6% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 293959, not only theophylline.
Top exporters 2025 · share of world exports
- 1 India $45M 56% of world exports
- 2 China $18M 22% of world exports
- 3 Italy $6.6M 8.2% of world exports
World total: $81M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Italy $7.5M 9.6% of world imports
- 2 South Korea $5.2M 6.7% of world imports
- 3 India $4.6M 6.0% of world imports
World total: $78M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for theophylline
Brazil splits HS 2939.59 into 3 NCM codes. Pick the one that matches your product:
- 2939.59.10Theophylline
- 2939.59.20Aminophylline
- 2939.59.90Other theophylline and aminophylline derivatives
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about theophylline
What is the HS code for Theophylline?
The HS code for Theophylline is 293959 (Alkaloids; theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof, other than fenetylline). The HS code for bulk theophylline and its derivatives (other than fenetylline) is 2939.59.
How do I classify Theophylline for customs?
Theophylline is classified under HS code 293959 — Alkaloids; theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof, other than fenetylline. This is a 6-digit subheading level code.
Is aminophylline classified under the same code?
Yes, aminophylline is specifically mentioned in the description for heading 2939 and falls under the subheading 2939.59.
Which countries are the top exporters of theophylline (HS 293959)?
In 2025, the top exporters of HS 293959 (the code used for theophylline) in UN Comtrade data were India ($45M, 56% of world exports), China ($18M) and Italy ($6.6M). World exports came to about $81M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of theophylline (HS 293959)?
In 2025, the top importers of HS 293959 (the code used for theophylline) in UN Comtrade data were Italy ($7.5M, 9.6% of world imports), South Korea ($5.2M) and India ($4.6M). World imports came to about $78M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Theophylline the same in all countries?
The base HS code 293959 for Theophylline is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for theophylline in Brazil?
Brazil splits HS 293959 into 3 NCM codes, so the right one for theophylline depends on the product's details: 2939.59.10 (Theophylline), 2939.59.20 (Aminophylline), 2939.59.90 (Other theophylline and aminophylline derivatives).