Codeine Phosphate
Codeine phosphate is the phosphate salt of codeine, a naturally occurring opium alkaloid used as an antitussive and mild analgesic. It is classifiable here because codeine is explicitly named in the tariff item, and Chapter 29 Note 5(C)(1) assigns salts of organic bases to the heading of the parent compound.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the codeine salt is not a phosphate or is a derivative not named in 2939.11
Salts and derivatives of codeine not explicitly listed fall under the residual subheading for other opium alkaloids.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Obtain a Health Canada controlled substance import permit before shipping, as codeine is a Schedule I narcotic under the CDSA
• Clearly label the product with its chemical name and CAS number on all shipping documents
• Be prepared to provide a certificate of analysis to confirm purity and identity
Related Products under Tariff item 2939.11.00
Buprenorphine Hydrochloride
Buprenorphine hydrochloride is the hydrochloride salt of the partial opioid agonist buprenorphine, used primarily in medication-assisted treatment for opioid dependence. It falls under this tariff item because buprenorphine (INN) is explicitly listed, and Chapter 29 Note 5(C)(1) directs salts of organic bases to the heading of the parent compound.
Dihydrocodeine Tartrate
Dihydrocodeine tartrate is the tartrate salt of dihydrocodeine, a semi-synthetic opioid analgesic and antitussive derived from codeine. It is covered by this tariff item because dihydrocodeine (INN) is explicitly named, and Chapter 29 Note 5(C)(1) classifies salts of organic bases with the parent compound.
Hydrocodone Bitartrate
Hydrocodone bitartrate is the bitartrate salt of hydrocodone, a semi-synthetic opioid used as an antitussive and analgesic. It is classifiable under this tariff item because hydrocodone (INN) is explicitly listed, and Chapter 29 Note 5(C)(1) directs salts of organic bases to the parent compound's heading.
Hydromorphone Hydrochloride
Hydromorphone hydrochloride is the hydrochloride salt of hydromorphone, a potent semi-synthetic opioid analgesic derived from morphine. It falls under this tariff item because hydromorphone (INN) is explicitly named, and Chapter 29 Note 5(C)(1) classifies salts of organic bases with the parent compound.
Morphine Sulfate
Morphine sulfate is the sulfate salt of morphine, the principal alkaloid of opium, used for severe pain management. It is classifiable under this tariff item because morphine is explicitly named, and Chapter 29 Note 5(C)(1) assigns salts of organic bases to the heading of the parent compound.
Oxycodone Hydrochloride
Oxycodone hydrochloride is the hydrochloride salt of oxycodone, a semi-synthetic opioid analgesic derived from thebaine. It is covered by this tariff item because oxycodone (INN) is explicitly named, and Chapter 29 Note 5(C)(1) classifies salts of organic bases with the parent compound.