CODEINE PHOSPHATE TABLETS ARE CLASSIFIED TO COMMODITY CODE 300440000 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIRS)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF THE HEADING 3004
MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) 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 AND ANY RELATIVE SECTION OR CHAPTER NOTES.
GIR 5(B) HAS BEEN USED AS THE GOODS ARE PACKED IN PACKAGING NORMALLY USED FOR SUCH GOODS.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
TARIC CODE 3004400000 CONTAINING ALKALOIDS OR DERIVATIVES THEREOF BUT NOT CONTAINING HORMONES , OTHER PRODUCTS OF HEADING 2937 OT ANTIBIOTICS.
SECTION AND CHAPTER NOTES
SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES (CHAPTER 28 - 38)
CODEINE IS AN ALKALOID OF OPIUM AND THEIR DERIVATIVES ; SALTS THEREOF OF 29391100
CHAPTER 30 - PHARMACEUTICAL PRODUCTS
CHAPTER 30 NOTE 3 - FOR THE PURPOSES OF HEADING 3003 AND 3004, THE FOLLOWING ARE TO BE TREATED:
(A) AS UNMIXED PRODUCTS:
(1) UNMIXED PRODCUTS DISSOLVED IN WATER;
(2) ALL GOODS OF CHAPTER 28 OR 29.
HARMONISED SYSTEM EXPLANATORY NOTES
HEADING 3004 COVERS MEDICAMENTS CONSISTING OF MIXED OR UNMIXED PRODUCTS PROVIDED THEY ARE:
(A) PUT UP IN MEASURED DOSES OR IN FORMS SUCH AS TABLETS, AMPULES (FOR EXAMPLE, RE-DISTILLED WATER, IN AMPOULES OF 1.25 TO 10CM3, FOR USE EITHER FOR THE DIRECT TREATMENT OF CERTAIN DISEASES, E.G., ALCOHOLISM, DIABETIC COMA OR AS A SOLVENT FOR THEH PREPARATION OF INJECTIBLE MEDICINAL SOLUTIONS), CAPSULES, CACHETS, DROPS OR PASTILLES, MEDICAMENTS IN THE FORM OF TRANSDERMAL ADMINISTRATION SYSTEMS, OR SMALL QUANTITIES OF POWDER, READY FOR TAKING AS SINGLE DOSES FOR THERAPEUTIC OR PROPHYLACTIC USE.
THE HEADING APPLIES TO SUCH SINGLE DOSES WHETHER IN BULK, IN PACKINGS FOR RETAIL SALE, ETC. OR
(B) IN PACKINGS FOR RETAIL SALE FOR THERAPEUTIC OR PROPHYLACTIC USE. THIS REFERS TO PRODUCTS (FOR EXAMPLE, SODIUM BICARBONATE AND TAMARIND POWDER) WHICH, BECAUSE OF THEIR PACKING AND IN PARTICULAR THE PRESENCE OF APPROPRIATE INDICATIONS (STATEMENT OF DISEASE OR CONDITION FOR WHICH THEY ARE TO BE USED, METHOD OF USE OR APPLICATION, STATEMENT OF DOSE, ETC) ARE CLEARLY INTENDED FOR SALE DIRECTLY TO USERS (PRIVATE PERSONS, HOSPITALS ETC.) WITHOUT REPACKING, FOR THE ABOVE PURPOSES