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Codeine Phosphate Powder from Mexico

Codeine phosphate, a semi-synthetic opioid alkaloid salt used in cough syrups and analgesics. HTS 2939.80.00 applies to this 'other' alkaloid derivative and salt, following Chapter 29 priority for latest numerical heading.

Duty Rate — Mexico → United States

16.5%

Rate breakdown

9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico

Import Tips

DEA import registration and quota approval mandatory; declare Schedule II status

Include analytical certificate for phosphate content and purity >99%

Secure transport required; pitfall is inadequate narcotic documentation