30Pharmaceutical products
Section VI · 59 lines
Chapter notes
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 fo 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), ematopoietins 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 parmaceutical active ingredients: amodiaquine (INN) ; artelinic acid or its salts; artenimol (INN)_; artemotil (INN) ;artemether (INN); artesunate (INN); chloroquine (INN) ; dihydroartemisinin (INN); lumefantrine (INN); mefloquine
| Code | Description | Unit | CID | VAT | PAL | CESS | Excise | SSCL |
|---|---|---|---|---|---|---|---|---|
| 30.01 | Glands and other organs for organotherapeutic 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 | Extracts of glands or other organs or of their secretionsL required | kg | Free | Ex | Ex | – | – | Ex |
| 3001.90 | OtherL required | kg | Free | Ex | Ex | – | – | Ex |
| 30.02 | 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 fractionsL required | kg | Free | Ex | Ex | – | – | Ex |
| 3002.13 | Immunological products, unmixed, not put up in measured doses or in forms or packings for retail saleL required | kg | Free | Ex | Ex | – | – | Ex |
| 3002.14 | Immunological products, mixed, not put up in measured doses or in forms or packings for retail saleL required | kg | Free | Ex | Ex | – | – | Ex |
| 3002.15 | Immunological products, put up in measured doses or in forms or packings for retail saleL required | kg | Free | Ex | Ex | – | – | Ex |
| Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products : | ||||||||
| 3002.41 | Vaccines for human medicineL required | kg | Free | Ex | Ex | – | – | Ex |
| 3002.42 | Vaccines for veterinary medicineL required | kg | Free | Ex | Ex | – | – | Ex |
| Other | ||||||||
| 3002.49.10 | Saxitoxin ([(4R)-10,10-dihydroxy-2,6- diiminooctahydro-1H,8H-pyrrolo[1,2-c]purin-4- yl]methyl carbamate)L required | kg | Free | Ex | Ex | – | – | Ex |
| 3002.49.90 | OtherL required | kg | Free | Ex | Ex | – | – | Ex |
| Cell cultures, whether or not modified : | ||||||||
| 3002.51 | Cell therapy productsL required | kg | Free | Ex | Ex | – | – | 2.5% |
| 3002.59 | OtherL required | kg | Free | Ex | Ex | – | – | 2.5% |
| 3002.90 | OtherL required | kg | Free | Ex | Ex | – | – | Ex |
| 30.03 | 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 derivativesL required | kg | Free | Ex | Ex | – | – | Ex |
| 3003.20 | Other, containing antibioticsL required | kg | Free | Ex | Ex | – | – | Ex |
| Other, containing hormones or other products of heading 29.37: | ||||||||
| 3003.31 | Containing insulinL required | kg | Free | Ex | Ex | – | – | Ex |
| 3003.39 | OtherL required | kg | Free | Ex | Ex | – | – | Ex |
| Other, containing alkaloids or derivatives thereof : | ||||||||
| 3003.41 | Containing ephedrine or its saltsL required | kg | Free | Ex | Ex | – | – | Ex |
| 3003.42 | Containing pseudoephedrine (INN) or its saltsL required | kg | Free | Ex | Ex | – | – | Ex |
| 3003.43 | Containing norephedrine or its saltsL required | kg | Free | Ex | Ex | – | – | Ex |
| 3003.49 | OtherL required | kg | Free | Ex | Ex | – | – | Ex |
| 3003.60 | Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter | kg | Free | Ex | Ex | – | – | Ex |
| Other : | ||||||||
| Ayurveda / Herbal preparations : | ||||||||
| 3003.90.11 | Schedule 01 preparations certified by the Commissioner of AyurvedaL required | kg | 10% | 18% | Ex | 10% or Rs 1000/kg | – | 2.5% |
| 3003.90.12 | Schedule 02 preparations certified by the Commissioner of AyurvedaL required | kg | Free | 18% | 10% | 8% or Rs 250/kg | – | 2.5% |
| 3003.90.13 | Schedule 03 preparations certified by the Commissioner of AyurvedaL required | kg | Free | 18% | 10% | 4% or Rs 100/kg | – | 2.5% |
| 3003.90.14 | Schedule 04 preparations certified by the Commissioner of AyurvedaL required | kg | Free | Ex | Ex | – | – | Ex |
| 3003.90.15 | Schedule 05 preparations certified by the Commissioner of AyurvedaL required | kg | 10% | 18% | Ex | 13% or Rs 1000/kg | – | 2.5% |
| 3003.90.19 | OtherL required | kg | 10% | 18% | Ex | 13% or Rs 1000/kg | – | 2.5% |
| 3003.90.90 | OtherL required | kg | Free | Ex | Ex | – | – | Ex |
| 30.04 | 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 derivativesL required | kg | Free | Ex | Ex | – | – | Ex |
| 3004.20 | Other, containing antibioticsL required | kg | Free | Ex | Ex | – | – | Ex |
| Other, containing hormones or other products of heading 29.37 : | ||||||||
| 3004.31 | Containing insulinL required | kg | Free | Ex | Ex | – | – | Ex |
| 3004.32 | Containing corticosteroid hormones, their derivatives or structural analoguesL required | kg | Free | Ex | Ex | – | – | Ex |
| 3004.39 | OtherL required | kg | Free | Ex | Ex | – | – | Ex |
| Other, containing alkaloids or derivatives thereof : | ||||||||
| 3004.41 | Containing ephedrine or its saltsL required | kg | Free | Ex | Ex | – | – | Ex |
| 3004.42 | Containing pseudoephedrine (INN) or its saltsL required | kg | Free | Ex | Ex | – | – | Ex |
| 3004.43 | Containing norephedrine or its saltsL required | kg | Free | Ex | Ex | – | – | Ex |
| 3004.49 | OtherL required | kg | Free | Ex | Ex | – | – | Ex |
| 3004.50 | Other, containing vitamins or other products of heading 29.36L required | kg | Free | Ex | Ex | – | – | Ex |
| 3004.60 | Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter | kg | Free | Ex | Ex | – | – | Ex |
| Other : | ||||||||
| Ayurveda / Herbal preparations | ||||||||
| 3004.90.11 | Schedule 01 preparations certified by the Commissioner of AyurvedaL required | kg | Free | 18% | Ex | 25% or Rs 2000/kg | – | 2.5% |
| 3004.90.12 | Schedule 02 preparations certified by the Commissioner of AyurvedaL required | kg | Free | 18% | Ex | 15% or Rs 500/kg | – | 2.5% |
| 3004.90.13 | Schedule 03 preparations certified by the Commissioner of AyurvedaL required | kg | Free | 18% | Ex | 7% or Rs 200/kg | – | 2.5% |
| 3004.90.14 | Schedule 04 preparations certified by the Commissioner of AyurvedaL required | kg | Free | Ex | Ex | – | – | Ex |
| 3004.90.15 | Schedule 05 preparations certified by the Commissioner of AyurvedaL required | kg | 10% | 18% | Ex | 25% or Rs 2000/kg | – | 2.5% |
| 3004.90.19 | OtherL required | kg | 10% | 18% | Ex | 25% or Rs 2000/kg | – | 2.5% |
| 3004.90.20 | Antineoplastics and immunosuppressivesL required | kg | Free | Ex | Ex | – | – | Ex |
| 3004.90.90 | OtherL required | kg | Free | Ex | Ex | – | – | Ex |
| 30.05 | 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 | kg | 20% | 18% | 10% | Rs 125/kg | – | 2.5% |
| 3005.90 | Other | kg | 20% | 18% | 10% | Rs 125/kg | – | 2.5% |
| 30.06 | 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 absorbableL required | kg | Free | Ex | Ex | – | – | Ex |
| 3006.30 | Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patientL required | kg | Free | Ex | Ex | – | – | Ex |
| 3006.40 | Dental cement and other dental fillings; bone reconstruction cements | kg | Free | Ex | Ex | – | – | Ex |
| 3006.50 | First-aid boxes and kits | kg | Free | Ex | Ex | – | – | Ex |
| 3006.60 | Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides | kg | Free | Ex | Ex | – | – | Ex |
| 3006.70 | 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 | Free | Ex | Ex | – | – | Ex |
| Other : | ||||||||
| 3006.91 | Appliances identifiable for ostomy use | kg | Free | Ex | Ex | – | – | Ex |
| 3006.92 | Waste pharmaceuticalsBanned | kg | Free | Ex | Ex | – | – | Ex |
| 3006.93 | Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses. | kg | Free | Ex | Ex | – | – | Ex |