Chapter 30: Pharmaceutical products

Section VI — Products of the chemical or allied industries

6 headings · 84 total HS codes

Classification Notes for Chapter 30
​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 (2404); c. Plasters specially calcined or finely ground for use in dentistry (2520); d. Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (3301); e. Preparations of 3303.00.00 to 3307, even if they have therapeutic or prophylactic properties; f. Soap or other products of 3401 containing added medicaments; g. Preparations with a basis of plaster for use in dentistry (3407.00.00); h. Blood albumin not prepared for therapeutic or prophylactic uses (3502); or i. (ij)Diagnostic reagents of 3822. 2. For the purposes of 3002, "immunological products" applies to peptides and proteins (other than goods of 2937) 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 3003 and 3004 and of Note 4(d) to this Chapter, the following are to be treated: a. As unmixed products: Unmixed products dissolved in water; All goods of Chapter 28 or 29; and Simple vegetable extracts of 1302, merely standardised or dissolved in any solvent; b. Unmixed products dissolved in water; c. All goods of Chapter 28 or 29; and d. Simple vegetable extracts of 1302, merely standardised or dissolved in any solvent; e. As products which have been mixed: Colloidal solutions and suspensions (other than colloidal sulphur); Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and Salts and concentrates obtained by evaporating natural mineral waters. f. Colloidal solutions and suspensions (other than colloidal sulphur); g. Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and h. Salts and concentrates obtained by evaporating natural mineral waters. 4. 3006 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule: 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 2937 or on spermicides; i. 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; j. Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and k. 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 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: the products mentioned in (a) above dissolved in water or in other solvents; andthe products mentioned in (a) and (b)(1) above with an added stabiliser necessary for their preservation or transport; andthe products mentioned in paragraph (a) and (b)(1) and (b)(2) above with any other additive. c. the products mentioned in (a) above dissolved in water or in other solvents; and d. the products mentioned in (a) and (b)(1) above with an added stabiliser necessary for their preservation or transport; and e. the products mentioned in paragraph (a) and (b)(1) and (b)(2) above with any other additive. 2. 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). Additional Notes 1. 3005 does not cover: a. incontinence pads, whether or not having an adhesive strip (9619); or b. pants or napkins for adults (9619). 2. Goods that contain vitamins or other products of heading 2936 are excluded from headings 3003 and 3004 unless the goods are goods to which Schedule 2, 3, 4 or 8 to the current Poisons Standard (within the meaning of the Therapeutic Goods Act 1989 and as in force from time to time) applies. Medicaments prepared for intravenous, sub‑cutaneous or intramuscular use are excluded from this Note. 3. Goods that are dietary or other supplements containing:
HeadingDescriptionGeneral RateSub-codesFTAs
3001Glands 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 included0%216 FTAs
3002Human 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 modified0%2017 FTAs
3003Medicaments (excluding goods of 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 sale0%1217 FTAs
3004Medicaments (excluding goods of 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 sale0%1416 FTAs
3005Wadding, 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 purposes5%416 FTAs
3006Pharmaceutical goods specified in note 4 to this chapter0%2615 FTAs

Frequently Asked Questions

What is the import duty on pharmaceutical products in Australia?

Chapter 30 of the Australian Tariff covers pharmaceutical products. Duty rates vary by product — there are 6 headings in this chapter. Use the table below to find specific rates, or try our free calculator for an instant estimate.

Are there FTA concessions for Chapter 30 goods?

Yes, Australia has 17 Free Trade Agreements that may reduce duty on Chapter 30 products. Click on any heading below to see which FTAs offer preferential rates.

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