2508 40 000 0 — Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths: other clays
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths: other clays
Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it
EEC Council Decision No. 80 of 14.09.2021
None: russian bans and restrictions, mandatory labelling, recycling fee, conformity assessment, export control, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.
Whether a measure applies to your goods depends on their characteristics and the shipping documents
The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.
Product reference in Word (in Russian)
Duties, taxes, fees, bans, permits and controls in one free file.
Import into Russia
Import referenceExport from Russia
Export referenceImport into Russia
Payments on import
Duty for this code: 5%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.
The CCT rate applies from Mar 8, 2026: Решение Совета ЕЭК № 13 от 30.01.2026.
How the rate for this code has changedCustoms fee scale by customs value, 2026
- from 0 to 200,000 ₽1,231 ₽
- from 200,000 to 450,000 ₽2,462 ₽
- from 450,000 to 1,200,000 ₽4,924 ₽
- from 1,200,000 to 2,700,000 ₽13,541 ₽
- from 2,700,000 to 4,200,000 ₽18,465 ₽
- from 4,200,000 to 5,500,000 ₽21,344 ₽
- from 5,500,000 to 10,000,000 ₽49,240 ₽
- over 10,000,000 ₽73,860 ₽
Fee per declaration. Russian Government Resolution No. 1637 of 28.11.2024 as amended by Resolution No. 1638 of 23.10.2025.
Import VAT in EAEU countries
- Russia22%Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025)
- Kazakhstan16%Tax Code of Kazakhstan, Art. 503(1), from 01.01.2026
- Belarus20%Tax Code of Belarus, Art. 122
- Armenia20%Tax Code of the Republic of Armenia
- Kyrgyzstan12%Tax Code of the Kyrgyz Republic
Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all
Customs declaration fee
- Kazakhstan6 MCI per goods declaration, KZT 25,950 in 2026
- BelarusBYN 50 for goods of chapter 25from Jan 1, 2027: BYN 55
- ArmeniaAMD 3,500 for clearanceinspection and recording: AMD 1,000 per consignment up to 1 t and AMD 300 per each additional tonne
- Kyrgyzstan0.4% of the customs valuenot less than 5 and not more than 2,500 calculation units
Tariff preferences
The code is on the EAEU list of preferential goods: for goods originating in a beneficiary country the duty is lower
33 countries
Algeria, Egypt, Venezuela, São Tomé & Príncipe, Sri Lanka, Jordan, Iran, Pakistan, North Korea, Bhutan, Morocco, Eswatini, Lebanon, Bolivia, Mongolia, Papua New Guinea, Samoa, Vanuatu, Ghana, Honduras, Zimbabwe, Cape Verde, Cameroon, Kenya, Congo - Brazzaville, Côte d’Ivoire, Cuba, Namibia, Nicaragua, Philippines, Tunisia, Nigeria, Micronesia
46 countries
Burkina Faso, Guinea, Eritrea, Congo - Kinshasa, Timor-Leste, Afghanistan, Mauritania, Yemen, Cambodia, Lesotho, Laos, Bangladesh, Nepal, Tanzania, Palestinian Territories, Angola, Benin, Burundi, Haiti, Gambia, Guinea-Bissau, Djibouti, Zambia, Kiribati, Liberia, Madagascar, Malawi, Mali, Mozambique, Niger, Rwanda, Senegal, Myanmar (Burma), Sudan, Sierra Leone, Uganda, Chad, South Sudan, Syria, Solomon Islands, Comoros, Togo, Tuvalu, Ethiopia, Somalia, Central African Republic
The preference requires a document of origin and compliance with the direct consignment rule; customs checks the right to it at declaration.
Documents required
A summary across all the lists we check: the document, its legal basis and whether it covers the whole code. Details are in the sections below.
- State registration certificate (SGR)Решение Комиссии Таможенного союза № 299, раздел II · if the product is of this type
- Sanitary and epidemiological controlРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154 · covers part of the goods under the code
Export ban
applies to goods bought in that country or from its companies
- USAПравила экспортного контроля США (EAR), часть 746, дополнение № 4 (промышленные товары)
Goods in customs transit may be tracked with a navigation seal: this depends on the route and procedure, not on the code (EAEU Agreement of 19.04.2022, EEC Board Decision No. 84).
Customs declaration hints
Boxes 33, 36, 44, 47
Customs declaration hints
Boxes 33, 36, 44, 47
Which codes go into the boxes of the goods declaration for this product. The codes come from the classifiers of Customs Union Commission Decision No. 378. Reliefs, document types and excise depend on the shipment, so such lines carry a condition.
Box 33 · Commodity code
- 2508400000
- Сin the second subdivision, if the goods do not fall under the bans and restrictions that apply to the code
- Оin the second subdivision, if goods with different names are declared under one code
Box 36 · Preference
- ОООО-ООFees, duty, excise, VAT: no relief claimed, no excise (dash)
- ООГГ-ООТарифная преференция в отношении товаров, происходящих из развивающихся стран · if the goods originate in a developing country and origin is proven
- ООНН-ООТарифная преференция в отношении товаров, происходящих из наименее развитых стран · if the goods originate in a least developed country and origin is proven
Box 44 · Documents produced
- 01206Свидетельство о государственной регистрации, выданное уполномоченным органом государства–члена Евразийского экономического союза в области санитарно-эпидемиологического благополучия населения · Решение Комиссии Таможенного союза № 299, раздел II
- 06013Сертификат о происхождении товара формы "А" · if the goods are imported under a tariff preference
Box 47 · Calculation of payments
- 1010Таможенные сборы за совершение таможенных операций (за таможенное оформление товаров, за таможенное декларирование товаров, за таможенные операции)
- 2010Ввозная таможенная пошлина (иные пошлины, налоги и сборы, имеющие эквивалентное действие), обязанность по уплате которой возникла с 1 сентября 2010 г.
- 5010Налог на добавленную стоимость
Completion rules and classifiers: Решение Комиссии Таможенного союза от 20.05.2010 № 257; классификаторы — Решение Комиссии Таможенного союза от 20.09.2010 № 378
Each requirement in detailState registration (SGR) · Veterinary, plant quarantine and sanitary control · How it is certified
State registration (SGR)
The code is listed in Section II of the Unified List (Customs Union Commission Decision No. 299). A state registration certificate is required if the product both falls into its categories (disinfectants, household chemicals, potentially hazardous substances, water treatment, adult hygiene, food-contact articles) and matches the description of the line:
- part of 2508: Глины прочие (исключая вспученные глины товарной позиции 6806), андалузит, кианит и силлиманит, кальцинированные или некальцинированные; муллит; земли шамотные или динасовые, используемые в практике хозяйственно-питьевого водоснабжения
Veterinary, plant quarantine and sanitary control
Goods fall under supervision by their type and characteristics
Sanitary and epidemiological supervision (control)
rule for the whole chapter 25Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; Материалы, оборудование, вещества, устройства, применяемые в сфере хозяйственно-питьевого водоснабжения и при очистке сточных вод, в плавательных бассейнах; Изделия из натурального сырья, подвергающегося в процессе производства обработке (окраске, пропитке и т. д.); Продукция, изделия, являющиеся источником ионизирующего излучения, в том числе генерирующего, а также изделия и продукция (товары), содержащие радиоактивные вещества; Строительное сырье и материалы, в которых гигиеническими нормативами регламентируется содержание радиоактивных веществ, в том числе производственные отходы для повторной переработки и использования в народном хозяйстве, лом черных и цветных металлов (металлолом); Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные мерыРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154
How it is certified
Valid documents in the EAEU unified register for subheading 2508 40: certificates 0, declarations 13.
- By technical regulation
- ТР ТС 021/20119ТР ТС 022/20119ТР ТС 029/20128ТР ТС 009/20113ТР ТС 014/20111
- Schemes
- 1д93д4The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- РУП «Научно-практический центр Национальной академии наук Беларуси по продовольствию»
- Manufacturers outside the EAEU
- China2India1Italy1
Manufacturers of these goods →Check a supplier’s document by its number →
Export from Russia
Documents required
A summary across all the lists we check: the document, its legal basis and whether it covers the whole code. Details are in the sections below.
Our lists contain no bans, permits or special documents for exporting this code.
Customs declaration hints
Boxes 33, 47
Customs declaration hints
Boxes 33, 47
Which codes go into the boxes of the goods declaration for this product. The codes come from the classifiers of Customs Union Commission Decision No. 378. Reliefs, document types and excise depend on the shipment, so such lines carry a condition.
Box 33 · Commodity code
- 2508400000
- Оin the second subdivision, if goods with different names are declared under one code
Box 47 · Calculation of payments
- 1010Таможенные сборы за совершение таможенных операций (за таможенное оформление товаров, за таможенное декларирование товаров, за таможенные операции)
Completion rules and classifiers: Решение Комиссии Таможенного союза от 20.05.2010 № 257; классификаторы — Решение Комиссии Таможенного союза от 20.09.2010 № 378
Classification
Where it sits in the nomenclature
Section V. Mineral products
- 25Salt; sulphur; earths and stone; plastering materials, lime and cement
- 2508Clays, andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths (excl. kaolin and other kaolinic clays, and expanded clay)
- 2508 40Clays (excl. fireclay, bentonite, kaolin and other kaolinic clays and expanded clay)
- 2508 40 00Other clays
- 2508 40 000 0you are here
Explanatory notes to heading 2508 3 paragraphs
Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.
2508 Other clays (not including expanded clays of heading 680 6), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths (+): 2508 10 – Bentonite 2508 30 – Fire-clay 2508 40 – Other clays 2508 50 – Andalusite, kyanite and sillimanite 2508 60 – Mullite 2508 70 – Chamotte or dinas earths
This heading covers all naturally occurring clay substances (other than kaolin and other kaolin clays of heading 2507) containing clays or rocks of metamorphic origin based on aluminosilicates. The characteristic properties of these products are plasticity, the ability to harden when fired and heat resistance. Due to these properties, clays are used as raw materials in the ceramic industry (bricks, building tiles, porcelain, go nchar products, refractory bricks, other refractory products, etc.); ordinary clay is also used to improve soil quality. These products are classified in this heading even if they have been heated to remove some of the accompanying water (to produce absorbent clay) or have been completely burned. In addition to ordinary clays, this heading also includes the following special products: (1) Bentonite, clay derived from volcanic ash, used mainly as an ingredient in molding sand, as a filtering and discoloring agent in the processing of oil and for the degreasing of textiles. (2) Fuller earth, a natural material with a high absorption capacity, consisting mainly of attapulgit. Used for discoloration of oils, for degreasing textiles, etc. (3) Andalusite, kyanite (or disten) and sillimanite, natural anhydrous aluminosilicates used as refractory.
(4) Mullite, a material obtained by heat-treating sillimanite, kyanite or andalusite or by fusing a mixture of silicon dioxide or clay and aluminium oxide in an electric furnace; it is used for the manufacture of refractory articles with high heat resistance. (5) Chamotte earth, also called "calcined fire-clay", obtained either by crushing refractory bricks or by crushing a calcined mixture of clay with other refractory materials. (6) Dinas earth, a refractory material consisting of quartzose earth containing clay, or obtained by mixing clay with quartz flour or quartz sand. The heading excludes: (a) Clays which are earth colours within the meaning of the Explanatory Note to heading 2530. (b) Activated clay (heading 3802). (c) Special preparations for the manufacture of certain ceramic articles (heading 3824). (d) Expanded clays (used for the manufacture of lightweight concrete or for thermal insulation), even if obtained solely by calcining natural clays (heading 6806). Subheading Explanatory Notes. Subheading 2508 10 Subheading 2508 10 covers sodium bentonites (swelling) and calcium bentonites (non-swelling). Subheading 2508 30 Subheading 2508 30 excludes clays consisting mainly of kaolin, some of which are "fire-clays". Such clays are to be classified in heading 2507.
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 25 — Salt; sulphur; earths and stone; plastering materials, lime and cement 4 items
Notes
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. Unless otherwise specified in the context of or in note 4 to this chapter, this chapter includes only products raw or washed (including with chemicals that remove impurities without changing the structure of the product), crushed, ground, powdered, sifted, enriched by flotation, magnetic separation or other mechanical or physical processes (except crystallization). Products which have been roasted, calcined, mixed or processed by methods not specified in each heading are not included in this chapter.
Products of this group may contain additives of dust suppressant, provided that this does not alter the properties of the product, making it suitable for specific rather than conventional use.
2. This group does not include:
(a) freeze-dried, precipitated or colloidal sulfur (heading 2802);
(b) mineral dyes containing 70 % or more by weight of chemically bound iron in terms of Fe2O3 (heading 2821);
(c) medicinal products or other products of Chapter 30;
(d) perfumes, cosmetics or toiletries (Chapter 33);
(e) dolomite padding mixture (heading 3816);
(f) paving stones, curbstones or paving boards (heading 6801); mosaic cubes or similar articles (heading 6802); slate for roofing, cladding or waterproofing (heading 6803);
(g) precious or semi-precious stones (heading 7102 or 7103);
(h) crystals of sodium chloride or magnesium oxide, artificially grown (other than optical elements), each weighing not less than 2.5 g (heading 3824); optical elements of sodium chloride or magnesium oxide (heading 9001);
(ij) billiard crayons (heading 9504); or
(k) pencils for writing or drawing, pencils for tailors (heading 9609).
3. Any products which may be classified either in heading 2517 or in any other heading of this Chapter shall be classified in heading 2517.
4. Heading 2530 covers, inter alia: vermiculite, perlite and chlorites, unfoamed; natural pigments, whether or not calcified, mixed or unmixed; natural mica oxide of iron; sepiolite (in polished or unpolished pieces); amber; sepiolite agglomerated and amber agglomerated, in plates, rods, sticks, or similar forms, not processed after casting; gagatron (black yanthronate), or with brontrontrontone; or with ambertrontrontone.
Rulings of other EAEU countries for this code (2)
An advance ruling binds only the country that issued it, but it shows how neighbours in the Union classify this product.
The EEC publishes these rulings in Russian only, and they are shown as published.
Kazakhstan
Грунт который образуется в результат обезвреживания отходов нефтедобычи и нефтепереработки и проведение рекультивации нарушенных земель микробиологическим методом проводится в соответствии с требованиями технологического регламента, утвержденного в установленном порядке.
Full descriptionCollapse description
Согласно Протокол испытаний І48-215/47 от 28.06.2024г. указаны следующие показатели: рH-7,351 ; Массовая доля нефтепродуктов мг/кг, %-0,0645. Органический грунт может быть: - размещен на буровых площадках; - использован для рекультивации нарушенных земель; - использован для отсыпки дорог; - использован при устройстве ландшафтов или для внесения под лесные насаждения; - использован в качестве балласта при дорожных работах и ликвидации оврагов; -…
ОПИ 1 и 6
Kazakhstan
Грунт техногенный дисперсный который образуется в результате обезвреживания отходов нефтедобычи и нефтепереработки физико-химическим методом.
Full descriptionCollapse description
Согласно Протокол испытаний № 65/1 - 276/63 от 06.08.2024г. указаны следующие показатели: рH-7,805 ; Массовая доля нефтепродуктов мг/кг, %-0,0932. Грунт техногенный дисперсный может быть: -применен в качестве дорожно-строительных материалов (для устройства верхней части земляного полотна, дополнительных слоев и слоев оснований дорожной одежды, автомобильных дорог всех технических категорий) в смесях с неорганическими вяжущими веществами, каменными материалами и природными грунтами; -использован для возведения земельного полотна и обратных засыпок;-использован для обратной за…
ОПИ 1 и 6
EEC decisions on this code
Rates, trade defence measures, licensing and classification: decisions since 2016 whose text names code 2508400000.
Titles of acts are given in Russian as published: this is how they are cited in customs documents.
Duties and rates
Решение Коллегии ЕЭК № 113
О применении ставок ввозных таможенных пошлин в отношении товаров, происходящих из Объединенных Арабских Эмиратов и ввозимых на таможенную территорию Евразийского экономического союзаadopted Aug 25, 2026 · published Aug 28, 2026 · entered into force Oct 6, 2026
Text of the act (opens in a new tab)Duties and rates
Решение Совета ЕЭК № 13
О внесении изменений в единую Товарную номенклатуру внешнеэкономической деятельности Евразийского экономического союза и Единый таможенный тариф Евразийского экономического союза, а также в решения Комиссии Таможенного союза в отношении отдельных товаров, предназначенных для кожевенно-обувной и химической промышленности, и в некоторые решения Высшего Евразийского экономического совета и Совета Евразийской экономической комиссииadopted Jan 30, 2026 · published Feb 26, 2026 · entered into force Mar 8, 2026
Text of the act (opens in a new tab)
The right code is in the HS code search.