HS Code for CBD Oil / Cannabidiol Tincture / Hemp Extract: 1302.19.90

Classification Notes

CBD oil classification is one of the most contested in modern customs practice. Four possible headings depending on form and marketing: (1) 1302.19.90 — vegetable extract in carrier oil, standard sublingual CBD tincture. Most common for bulk/wholesale import. (2) 2106.90.98 — food preparation (if put up for retail as a dietary supplement with structure-function claims). EU and UK treat CBD-in-MCT as 2106.90 post-Novel Food authorisation. (3) 3304.99 — cosmetic preparation (for topical CBD creams, serums, balms marketed for skin). (4) 3004 — pharmaceutical preparation (Epidiolex, prescription CBD) requiring marketing authorisation. THC level is CRITICAL: >0.3% THC (US federal threshold) or >0.2% THC (EU hemp threshold) re-classifies the product as a controlled narcotic preparation ineligible for import. Full-spectrum, broad-spectrum, isolate, and nano-CBD variants all fall into the same heading structure but face different regulatory statuses. EU Novel Food Regulation 2015/2283 requires pre-market authorisation for CBD food supplements — many applications still pending at EFSA. US FDA has not approved CBD as a dietary supplement; enforcement is discretionary. UK FSA novel food list is the effective gatekeeper for UK imports. Import controls, DEA Form 41 (US), and GACP certification may be required. CBD gummies as food confectionery may be 1704.90 (sugar confectionery) depending on formulation.