2807 00 000 1 — Sulphuric acid; oleum: sulphuric acid
Sulphuric acid; oleum: sulphuric acid
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
- Russian bans and restrictions1
- Veterinary and sanitary control1
- Conformity assessment1
- EAEU non-tariff regulation2
None: dual use, 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.
Where it sits in the nomenclature
Section VI. Products of the chemical or allied industries
- 28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
- 2807Sulphuric acid; oleum
- 2807 00Sulphuric acid; oleum
- 2807 00 00Sulphuric acid; oleum
- 2807 00 000 1you are here
Compare the description of your goods with the neighbouring codes on the subheading line above.
Explanatory notes to heading 2807 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.
2807 Sulfuric acid; oleum
(A) Sulphuric acid (H2SO4) is mainly obtained by passing oxygen d and sulfur dioxide over the catalyst (platinum, trivalent iron oxide, vanadium pentaoxide, etc.). It is released from impurities (nitrogen compounds, products containing arsenic and selenium, lead sulfate) by treatment with hydrogen sulfide or ammonium sulfide. Sulfuric acid has very strong corrosive properties. It is a dense oily liquid, colorless (if it does not contain impurities), yellow or brown (in other cases). It reacts violently with water, burns skin and most organic materials, charring them. Technical sulfuric acid contains 77 – 100% H2SO4. It is supplied in vessels or glass bottles for acids, steel drums, tankers, railway tanks or tankers. This acid is used in many industries: in particular in the production of fertilizers, explosives and inorganic pigments and, inter alia, in the petroleum and steel industries. (B) OLEUM Oleum (smoking sulfuric acid) is a sulfuric acid with excess
amount (up to 80%) of sulfur trioxide. Oleums can be in a liquid or solid state, have an intense brown color; they react violently with water, burn through skin and clothing, secrete dangerous "smoke" (in particular, free trioxy d sulfur). They are stored in glass, ceramic vessels or in vessels of sheet iron. Oleum is often used in sulfonation reactions in organic chemistry (preparation of naphthalene sulfonic acids, hydroxyantraquinone, thioindigo, alizarin derivatives, etc.). This heading does not cover: (a) chlorosulfonic acid ("sulphur chlorohydrin") and sulfo nitric acid (headings 2806 and 2808, respectively); (b) sulphur trioxide, hydrogen sulfide, peroxosulphuric acids, amino sulfonic acids and inorganic thionic acids (politicic acids) (heading 2811); (c) thionyl or sulfonyl chlorides (heading 2812).
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 28 — Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 10 items
Notes
English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.
1. Except where the context otherwise requires, the headings of this chapter apply only to:
(a) separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
(b) the products mentioned in (a) above dissolved in water;
(c) the products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
(d) the products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;
(e) the products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.
2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 2831), carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading 2842), organic products included in headings 2843 to 2846 and 2852 and carbides (heading 2849), only the following compounds of carbon are to be classified in this chapter:
(a) oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 2811);
(b) halide oxides of carbon (heading 2812);
(c) carbon disulphide (heading 2813);
(d) thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 2842);
(e) hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 2853) other than calcium cyanamide, whether or not pure (Chapter 31).
3. Subject to the provisions of note 1 to Section VI, this chapter does not cover:
(a) sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
(b) organo-inorganic compounds other than those mentioned in note 2 above;
(c) products mentioned in note 2, 3, 4 or 5 to Chapter 31;
(d) inorganic products of a kind used as luminophores, of heading 3206; glass frit and other glass in the form of powder, granules or flakes, of heading 3207;
(e) artificial graphite (heading 3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; cultured crystals (other than optical elements) weighing not less than 2,5 g each, of the halides of the alkali or alkaline-earth metals, of heading 3824;
(f) precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 7102 to 7105), or precious metals or precious-metal alloys of Chapter 71;
(g) the metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or
(h) optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 9001).
4. Chemically defined complex acids consisting of a non-metal acid of sub-chapter II and a metal acid of sub-chapter IV are to be classified in heading 2811.
5. Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are to be classified in heading 2842.
6. Heading 2844 applies only to:
(a) technetium (atomic No 43), promethium (atomic No 61), polonium (atomic No 84) and all elements with an atomic number greater than 84;
(b) natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;
(c) compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;
(d) alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0,002 μCi/g);
(e) spent (irradiated) fuel elements (cartridges) of nuclear reactors;
(f) radioactive residues whether or not usable. The term ‘isotopes’, for the purposes of this note and of the wording of headings 2844 and 2845, refers to: — individual nuclides, excluding, however, those existing in nature in the monoisotopic state, — mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.
7. Heading 2853 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus.
8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 3818.
Subheading note
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. В субпозиции 2852 10 термин «определенного химического состава» означает все органические или неорганические соединения ртути, удовлетворяющие требованиям примечаний 1 (а) – 1 (д) к группе 28 и примечаний 1 (а) – 1 (з) к группе 29.
Additional note
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, the salts referred to in the subheadings include acid salts and basic salts.
What import requires
Russian bans and restrictions
May applyWhether a measure applies to your goods is determined by the provisos in the “code” column. Measures are taken from the register as of the date the act was published; the act is named on every line
- 2807 00 000 1Out of RussiaRestricted
Отдельные виды химических веществ — временное ограничение на вывоз
Серная кислота. Вывоз за пределы России до 31 декабря 2026 г. включительно — по решению Председателя Правительства РФ, Первого заместителя или заместителя Председателя Правительства на основании предложений Минпромторга России
Постановление Правительства РФ от 09.03.2022 № 311 (приложение № 4, введено постановлением от 12.09.2026 № 1158) — until Dec 31, 2026
Veterinary and sanitary control
Goods fall under supervision by their type and characteristics
Sanitary and epidemiological supervision (control)
rule for the whole chapter 28Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; 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
Conformity assessment
May applyWhether the goods fall under a regulation depends on their name and characteristics. Check them against the list
- ТР ТС 029/2012Safety requirements of food additives, flavors and technological aids
- Серная кислота, являющаяся согласно документам изготовителя (производителя) технологическим вспомогательным средством (для продукции нового вида наличие свидетельства о государственной регистрации или сведений о государственной регистрации в едином реестре является достаточным и представление декларации о соответствии не требуется) — declaration of conformity or state registration certificate (part of the heading)
Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.
How it is done in practice
Valid documents in the EAEU unified register for subheading 2807 00: certificates 0, declarations 9.
- By technical regulation
- ТР ТС 029/20129ТР ТС 021/20118ТР ТС 022/20118
- Schemes
- 3д61д3The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- РУП «Центр испытаний и сертификации ТООТ»РУП «Гродненский центр стандартизации, метрологии и сертификации»
EAEU non-tariff regulation
Unified list of non-tariff measures (EEC Board Decision No. 30 of 21.04.2015). List entries selected by code
- 2.12licensing regimeon import and export
Наркотические средства, психотропные вещества и их прекурсоры
1 list entryСерная кислота * 45 процентов или более
- 2.3licensing regimeon import and exportpartial match
Опасные отходы
1 list entryкислота серная, олеум
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.
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
The right code is in the HS code search.