Part 30

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CHAPTER 30 PHARMACEUTICAL PRODUCTS 1\. (1) In 30.03, “medicaments” means goods (other than dietetic, diabetic or fortified foods, tonic beverages, spa water or similar foods or beverages) that are— (a) goods comprising 2 or more constituents that have been mixed or compounded together for a therapeutic or prophylactic use; or (b) unmixed goods suitable for such a use that have been put up in measured doses or in forms or in packs of a kind sold by retail for therapeutic or prophylactic purposes, but does not include goods falling within 30.02 or 30.04. (2) For the purposes of this note and paragraph 3 (d)— (a) the following goods shall be deemed to comprise two or more constituents that have been mixed or compounded together: (i) colloidal solutions and suspensions (other than colloidal sulphur); (ii) vegetable extracts obtained by the treatment of mixtures of vegetable materials; (iii) salts and concentrates obtained by evaporating natural mineral waters; and (b) the following goods shall be deemed to be unmixed goods: (i) unmixed products dissolved in water; (ii) goods falling within Chapter 28; (iii) goods falling within Chapter 29; and (iv) simple vegetable extracts that have not been prepared, or that have been standardised or dissolved in any solvent but not further prepared, being goods falling within 13.03. (a) aqueous distillates and aqueous solutions of essential oils, suitable for medicinal uses, falling within 33.06; (b) dentifrices, including dentifrice of a kind having therapeutic or prophylactic properties, being goods falling within 33.06; or (c) soap or other products falling within 34.01 containing added medicaments. 3\. The following goods are specified for the purposes of 30.05: (a) sterile surgical catgut and similar sterile suture materials; (b) sterile laminaria and sterile laminaria tents; (c) sterile absorbable surgical haemostatics; (d) opacifying preparations for X-ray examinations and diagnostic reagents (other than those falling within 30.02) designed to be administered to the patient, being unmixed goods put up in measured doses or goods consisting of two or more products that have been mixed or compounded together for such a purpose; (e) blood-grouping reagents; (f) dental cements and other dental fillings; and (g) first-aid boxes and kits. | Column 1 | Column 2 | | Column 3 | Column 4 | | ------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- | ------------ | ----------------- | | Reference no. | Goods | | General rate | Special rate | | 30.01 | * ORGANO-THERAPEUTIC GLANDS OR OTHER ORGANS, DRIED, WHETHER OR NOT POWDERED; ORGANOTHERAPEUTIC EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS; OTHER ANIMAL SUBSTANCES, PREPARED FOR THERAPEUTIC OR PROPHYLACTIC USES, AND NOT FALLING WITHIN ANY OTHER ITEM | | 2% | DC: Free | | 30.02 | * ANTISERA; MICROBIAL VACCINES, TOXINS, MICROBIAL CULTURES (INCLUDING FERMENTS BUT EXCLUDING YEASTS) AND SIMILAR GOODS | | 2% | DC: Free | | 30.03 | * MEDICAMENTS (INCLUDING VETERINARY MEDICAMENTS) | | 2% | DC: FreeCAN: Free | | 30.04 | * WADDING, GAUZE, BANDAGES AND SIMILAR GOODS, INCLUDING DRESSINGS, ADHESIVE PLASTERS, POULTICES AND THE LIKE, BEING GOODS IMPREGNATED OR COATED WITH PHARMACEUTICAL SUBSTANCES OR PUT UP IN RETAIL PACKS FOR MEDICAL OR SURGICAL PURPOSES, BUT NOT INCLUDING GOODS SPECIFIED IN NOTE 3: | | | | | 30.04.1 | - Goods, as follows:(a) crepe bandages;(b) wadding, including cotton wool and absorbent cotton | | 20% | FI: FreeDC: 10% | <table cellspacing="0" cellpadding="0" style="width:100%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td style="width:11.56%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">Column 1</td><td style="width:15.74%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">Column 2</td><td rowspan="2" style="width:42.92%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom"></td><td style="width:15.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">Column 3</td><td style="width:14.74%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">Column 4</td></tr><tr style="height:1pt"><td style="width:11.56%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">Reference no.</td><td style="width:15.74%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">Goods</td><td style="width:15.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">General rate</td><td style="width:14.74%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">Special rate</td></tr><tr style="height:1pt"><td style="width:11.56%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">30.04.9</td><td colspan="2" style="border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">- Other</td><td style="width:15.04%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">5%</td><td style="width:14.74%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">DC: FreeCAN: Free</td></tr><tr style="height:1pt"><td style="width:11.56%; padding-right:2pt; padding-left:2pt; vertical-align:top">30.05</td><td colspan="2" style="padding-right:2pt; padding-left:2pt; vertical-align:top">* PHARMACEUTICAL GOODS SPECIFIED IN NOTE 3:</td><td style="width:15.04%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:14.74%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:11.56%; padding-right:2pt; padding-left:2pt; vertical-align:top">30.05.1</td><td colspan="2" style="padding-right:2pt; padding-left:2pt; vertical-align:top">- Dental cements and other dental fillings</td><td style="width:15.04%; padding-right:2pt; padding-left:2pt; vertical-align:top">10%</td><td style="width:14.74%; padding-right:2pt; padding-left:2pt; vertical-align:top">DC: Free</td></tr><tr style="height:1pt"><td style="width:11.56%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">30.05.9</td><td colspan="2" style="border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">- Other</td><td style="width:15.04%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">Free</td><td style="width:14.74%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">..</td></tr></tbody></table> ```