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EAEU HS code

2835 26 000 0 — Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined: phosphates: other phosphates of calcium

Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined: phosphates: other phosphates of calcium

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.

Duty rate
5%

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

Supplementary unit
Not applicable
Requirements and measures
7

None: russian bans and restrictions, dual use, 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

VAT
22%

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

  1. 28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
  2. 2835Phosphinates "hypophosphites", phosphonates "phosphites" and phosphates; polyphosphates, whether or not chemically defined
  3. 2835 26Phosphates of calcium (excl. calcium hydrogenorthophosphate "dicalcium phosphate")
  4. 2835 26 00Phosphates: other phosphates of calcium
  5. 2835 26 000 0you are here

Explanatory notes to heading 2835 6 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.

2835 Phosphates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates of definite or indefinite chemical composition: 2835 10 Phosphates (hypophosphites) and phosphates (phosphites) – phosphates: 2835 22 – mono-or dinatrium 2835 24 – potassium

2835 25 – calcium hydrogen phosphate (dicalcium phosphate) 2835 26 – calcium phosphates 2835 29 – other polyphosphates 2835 31 – sodium triphosphate 2835 39 – other

(A) Phosphines (hypophosphites) Subject to the exceptions specified in the general provisions of this sub-group, this heading includes phosphates (hypophosphites), metal salts of phosphine (hypophosphate) acid (H3PO2) (heading 2811). They dissolve in water and decompose when heated with the release of hydrogen phosphide, which spontaneously ignites. Alkali metal phosphates are reducing agents. The most important of these are: (I) sodium phosphate (posphosphite) (NarH 2O2), white tablets or crystalline powder, hygroscopic. (II) Calcium phosphate (hypophosphite) (Ca(RH 2O2)2), colorless crystals or white powder (received by the action of white phosphorus on boiling lime milk). Both products are used in medicine as tonics or strengthening agents. (III) Phosfinates (pophosphites) of ammonium, iron or lead. (B) Phosphonates (phosphites) Subject to the exceptions specified in the general provisions to this sub-group, this heading includes phosphonates (phosphites), metal salts (neutral or acidic) of phosphoric acid (H 3PO3) (heading 2811). The most important phospho natates are ammonium, sodium, potassium or calcium phosphonates, soluble in water and acting as reducing agents. (C) Phosphates and polyphosphates Subject to the exceptions specified in the general provisions of this subclass, this heading covers phosphates and metal polyphosphates derived from the acids of heading 2809, namely: (I) Phosphates, salts of metals and phosphoric acids, or orthophosphoric acid (H 3PO4). These salts are the most important and are often referred to as "phosphates" without further deciphering the name. Salts formed by phosphoric acid with monovalent metals can be one-, two- or three-basic (in the case of monovalent metals they contain one, two or three metal atoms); for example, there are three sodium phosphate: sodium dihydrogen phosphate (single-basic phosphate (NaH2PO4)), disodium hydrogen phosphate (bibasic phosphate (Na2HPO4) and trisodium phosphate (Na3P4). (II) Pyrophosphates (diphosphates) are metal salts of pyrophosphoric acid (H4P2O7). (III) Metaphosphates are metal salts of metaphosphoric acids (HPO3)n.

(IV) Other polyphosphates are salts of metals and polyphosphoric acids with a high degree of polymerization. Among phosphates and polyphosphates, the most important are: (1) Ammonium phosphates and polyphosphates: (a) triammonium phosphate ((NH4)3PO4), stable only in aqueous solution; (b) ammonium polyphosphates. There are several ammonium polyphosphates that have a degree of polymerization from several units to several thousand. They are white crystalline powders, both soluble and insoluble in water; used to produce fertilizers, fire-resistant additives for varnishes or fire-resistant compounds. Ammonium polyphosphates are classified in this heading even if the degree of polymerization is unknown. This heading does not include ammonium dihydrogen phosphate (monoammonium phosphate) and diammonium hydrogen phosphate (diammonium phosphate) with or without impurities and mixtures thereof (heading 3105). (2) Sodium phosphates and polyphosphates: (a) sodium dihydrogen phosphate (single-basic phosphate) (Nan 2PO4·2H2O). Colorless water-soluble crystals, when heated, lose water (powder-like phosphate), turning into pyrophosphate and then metaphosphate. Used in medicine, in the production of chemical fibers, as a coagulant of protein substances, when applying a galvanic coating, etc.; (b) hydrogen phosphate disodium (bi-basic phosphate) (Na2HP4); anhydrous (white powder) or crystallized product (with 2, 7 or 12 water molecules). It dissolves in water. It is used as a binder for silk (with tin chloride), to obtain fire-resistant fabrics, wood or paper, as an herb in the textile industry, in chrome tanning, in the production of optical glass, for glazing porcelain products, for the manufacture of bakery powder, coloring substances, soldering flax fluxes, when applying a galvanic coating, in medicine, etc.; (c) trisodium phosphate (Na 3PO4·12H2O). Colorless crystals soluble in water, losing part of the crystallization water when heated. It is used as a flux for dissolving metal oxides, in photography as a detergent, for softening industrial waters, removing scales in boilers, for lightening sugars and alcohols, in tanning, in medicine, etc.; (d) sodium pyrophosphates (sodium diphosphates). Tetrasodium pyrophosphate (neutral flax diphosphate) (Na 4P2O7). A non-hygroscopic white powder soluble in water. It is used in washing, for the manufacture of detergents, mixtures that prevent blood coagulation, cooling compounds, disinfectants, in the production of cheese, etc. Dihydrodpyrophosphate disodium (acid diphosphate) (Na 2H2P2O7) has the same appearance, is used as flux in enameling, for deposition of casein from milk, for cooking bakery powder, some malt milk powders, etc.;

(e) Natria triphosphate (Na5P3O10) (pentanatria triphosphate, also known as sodium trypolyphosphate). White crystalline powder; used to soften water as an emulsifier or to preserve food; (f) sodium metaphosphates (basic formula (NaRO 3)n). These include two metaphosphates: sodium cyclotriphosphate and sodium cyclotetraphosphate; (g) sodium polyphosphates with a high degree of polymerization. Some sodium polyphosphates are mistakenly called sodium metaphosphates. There are several linear sodium polyphosphates that have a high degree of polymerization, from several tens to several hundred units. Although they are polymers with an uncertain degree of polymerization, these compounds are, however, classified in this heading. These include: A product mistakenly referred to as sodium hexamethaphosphate (polymer mixture with general formula (NaPO3)n), also known as Graham salt. Glass or white powder soluble in water. In aqueous solutions, calcium and magnesium contained in water precipitates, so it is used to soften water. It is also used to obtain detergents and casein adhesives, for emulsifying essential oils, in photography, in cheese production, etc. (3) Potassium phosphates. The most famous of these is potassium dihydrogen phosphate (monokalium phosphate) (KH2PO4). Receive treatment of phosphate chalk with phosphoric acid and potassium sulfate. Colorless crystals soluble in water. It is used as a yeast nutrient and fertilizer. (4) Calcium phosphates: (a) calcium hydrogen phosphate (“dicalium phosphate”) (SANPO 4·2H2O). Received by the action of an acidified solution of calcium chloride on disodium hydrogen phosphate. White powder, not soluble in water. It is used as a fertilizer, as a mineral additive to animal feed, in the production of glass, medicines, etc. Calcium hydrogen phosphate containing not less than 0.2 wt.% fluorine in terms of dry anhydrous product is excluded (heading 3103 or 3105); (b) tetrahydrodbis (phosphate) calcium (monocalcium phosphate) (San4(PO4)2·H2O or 2H2O). Obtain bone treatment with sulfuric acid or hydrogen chloride. It exists in the form of syrupy solutions. When heated, it loses crystallization water. The only calcium phosphate soluble in water. Used for the preparation of baking powder, as a drug, etc.; (c) bis(phosphate) tricalcium (neutral calcium phosphate) (Ca 3(PO4)2). This heading covers precipitated calcium phosphate (i.e. ordinary calcium phosphate). Prepared by treatment of tricalcium phosphate contained in bone x, first hydrochloric acid, and then sodium hydroxide, or precipitation from a solution of orthophosphate trisodium with calcium chloride in the presence of ammonia. White amorphous powder is odorless, does not dissolve in water. It is used as an herb during dyeing; for lightening syrups; for etching metals; in the production of glass or faience; for obtaining phosphorus and drugs (for example, lactophosphates, glycerophosphates), etc. Natural calcium phosphate is excluded (heading 2510).

(5) Aluminium phosphate. Artificial aluminium orthophosphate (AlPO4) is obtained from trisodium orthophosphate and aluminium sulphate. It is a white, greyish or pinkish powder. Used as a flux in the ceramic industry, as a binder for silk (together with tin oxide) and for preparing dental cements. Natural aluminium phosphate (wavellite) is excluded (heading 2530). (6) Manganous phosphate (Mn3(PO4)2·7H2O). Obtained from manganous chloride and phosphoric acid. A purple powder which, pure or mixed with other products, is a constituent of the colour called Nuremberg violet, used in painting and in the manufacture of enamels. Mixed with ammonium phosphate it forms Burgundy violet. (7) Cobalt phosphates. Tricobalt bis(orthophosphate) (Co3(PO4)2·2H2O or 8H2O) is obtained from sodium orthophosphate and cobalt acetate. An amorphous pink powder, insoluble in water. When heated with aluminium oxide it forms Thenard's blue, used in the manufacture of enamels. Mixed with aluminium phosphate it is used for preparing cobalt violet. (8) Other phosphates. These include phosphates of barium (opacifiers in the glass industry), of chromium (ceramic colours), of zinc (ceramic colours, dental cements, for controlling fermentation, used in medicine), of iron (used in medicine) and of copper (ceramic colours). This heading also excludes certain phosphates, namely: (a) natural calcium phosphates, apatite and natural aluminium calcium phosphates (heading 2510); (b) other natural mineral phosphates of Chapter 25 or 26; (c) ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not containing impurities (heading 3105); (d) precious and semi-precious stones (heading 7103 or 7105).

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

Veterinary and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 28
    Пищевые 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 меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

Conformity assessment

May apply

Whether 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
    • Кислоты, регуляторы кислотности, антиокислители, разрыхлители (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)
    • Эмульгаторы, стабилизаторы, влагоудерживающие и антислеживающие агенты (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)
    • Экстракционные и технологические растворители, являющиеся согласно документам изготовителя (производителя) технологическими вспомогательными средствами (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)
    • Фосфинаты (гипофосфиты), фосфонаты (фосфиты) и фосфаты, полифосфаты определенного или неопределенного химического состава, являющиеся согласно документам изготовителя (производителя) технологическими вспомогательными средствами (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)
    • Питательные вещества для подкормки дрожжей (в том числе витамины группы (комплекса) B, биотин, карбонаты калия, карбонат кальция, сульфат аммония, сульфат железа, сульфат железа аммония, сульфат кальция, сульфат магния, сульфат меди, сульфат цинка, фосфаты аммония, фосфат кальция, хлорид аммония, хлорид калия), являющиеся согласно документам изготовителя (производителя) технологическими вспомогательными средствами (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
  • ТР ЕАЭС 043/2017About requirements to means of ensuring fire safety and fire extinguishing
    • Средства огнезащиты древесины и материалов на ее основе — certificate of conformity

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 2835 26: certificates 0, declarations 100.

By technical regulation
ТР ТС 021/201199ТР ТС 022/201199ТР ТС 029/201297
Schemes
3д561д352д9The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
ООО «ПродАгротест»РУП «Научно-практический центр гигиены»ООО «Панорама»
Manufacturers outside the EAEU
China35Germany4France3India3Belgium1Czechia1

Manufacturers of these goods →Check a supplier’s document by its number →

Tariff preferences

The code is on the EAEU list of preferential goods: for goods originating in a beneficiary country the duty is lower

Least developed countrieszero rate0%
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.

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%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

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.