3005 90 500 0 — Bandages and similar articles of textile materials, impregnated or covered with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes (excl. wadding, gauze and articles thereof, adhesive dressings and other articles having an adhesive layer)
Bandages and similar articles of textile materials, impregnated or covered with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes (excl. wadding, gauze and articles thereof, adhesive dressings and other articles having an adhesive layer)
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.
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, conformity assessment, 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
Exempt if it is a medical device on the exemption list. Otherwise 22%.
Where it sits in the nomenclature
Section VI. Products of the chemical or allied industries
- 30Pharmaceutical products
- 3005Wadding, gauze, bandages and the like, e.g. dressings, adhesive plasters, poultices, impregnated or covered with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes
- 3005 90Wadding, gauze, bandages and the like, e.g. dressings, adhesive plasters, poultices, impregnated or covered with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes (excl. adhesive dressings and other articles having an adhesive layer)
- 3005 90 50Bandages and similar articles of textile materials, impregnated or covered with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes (excl. wadding, gauze and articles thereof, adhesive dressings and other articles having an adhesive layer)
- 3005 90 500 0you are here
Notes to chapter 30 — Pharmaceutical products 6 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. This group does not include:
(a) food or beverages (such as dietary, diabetic or nutritionally fortified foods, food additives, tonic beverages and mineral waters), other than nutrient preparations for intravenous administration (Section IV);
(b) products such as tablets, chewing gum or patches (transdermal systems) containing nicotine and intended to contribute to the cessation of tobacco consumption (heading 2404);
(c) specially calcified or finely ground plasters for use in dentistry (heading 2520);
(d) aqueous distillates or aqueous solutions of essential oils intended for medical use (heading 3301);
(e) preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties;
(f) soap or other products of heading 3401 containing medicinal additives;
(g) g gypsum-based products for use in dentistry (heading 3407);
(h) blood albumin not prepared for therapeutic or prophylactic use (heading 3502); or
(ij) diagnostic reagents of heading 3822.
2. For the purposes of heading 3002, the term “immunological products” applies to peptides and proteins (other than those of heading 2937) which are directly involved in the regulation of immunological processes such as monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFNs), chemokines and certain tumor necrosis factors (TNFs), growth factors (GFs), hematopoietines and colony-stimulating factors (CSFs).
3. In headings 3003 and 3004 and note 4(d) to this chapter it is understood:
(a) unmixed products:
(1) unmixed products dissolved in water;
(2) all goods of Chapter 28 or 29; and
(3) simple plant extracts of heading 1302, only standardized or dissolved in any solvent;
(b) under mixed products:
(1) colloidal solutions and suspensions (except colloidal sulfur);
(2) plant extracts obtained by treatment of mixtures of plant raw materials; and
(3) salts and concentrates obtained by evaporation of natural mineral waters.
4. Heading 3006 covers only the following products, which are to be classified in this and no other heading of the Nomenclature:
(a) sterile surgical ketgut, similar sterile suture materials (including sterile absorbable surgical or dental threads) and sterile adhesive tissues for surgical wound closure;
(b) sterile kelp and sterile tampons of kelp;
(c) sterile resorbable surgical or dental hemostatic agents (hemostatics); sterile surgical or dental adhesive barriers, resorbable or non-absorbable;
(d) contrast preparations for X-ray examinations and diagnostic reagents intended for administration to patients, which are unmixed substances in dosage forms or substances consisting of two or more components mixed for such use;
(e) placebos and sets of impersonal clinical preparations for the conduct of approved clinical trials by simple blind (or double blind) method, packaged in dosage forms, even if they may contain active (active) medicinal substances;
(f) dental cements and other materials for filling teeth; cements for reconstructing bone;
(g) sanitary bags and first aid kits;
(h) chemical contraceptives based on hormones, other compounds of heading 2937 or spermicides;
(ij) preparations in the form of a gel intended for use in medicine or veterinary medicine as a lubricant for body parts in surgical operations or physical investigations or as a binding agent between the body and medical instruments;
(k) unsuitable pharmaceuticals, i.e. pharmaceutical products, which are not suitable for use for their original purpose, for example because they have expired; and
(l) devices identified as devices for stomic use, i.e. colostomy, ileostomy and urostomy bags cut in shape and their sticky plates or front parts.
Subheading 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. For the purposes of subheadings 3002 13 and 3002 14, the following are to be treated:
(a) as unmixed products, pure products, whether or not containing impurities;
(b) as products which have been mixed:
(1) the products mentioned in (a) above dissolved in water or in other solvents;
(2) the products mentioned in (a) and (b) (1) above with an added stabiliser necessary for their preservation or transport; and
(3) The products mentioned in (a), (b) (1) and (b) (2) above with any other additive.
2. Subheadings 3003 60 and 3004 60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients : amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).
EEC classification decisions (1)
Binding in all EAEU member states: if the goods match the description, the decision fixes the code
Бинт эластичный медицинский, расфасованный для розничной продажи
Classification rulings for this code (1)
Machine translation from Russian. The original is the Russian wording of the ruling, and customs goes by it; this translation is for understanding only and has no legal force.
Kit for dialysis procedure, embodiment: kit for connecting and disabling the fistula, in an individual sealed protective sterile package with two compartments (Connection and Disconnection), each of which contains a mark of sterility, sterilization method - ethylene oxide, with a label containing information about the product for the consumer, allowing to identify it as intended exclusively for use in medicine, for retail sale directly to individuals, clinics, hospitals, without repackaging (for a single procedure through one set in a sterile package).
Full descriptionCollapse description
The package size is 330x150 mm ± 5 mm (2 parts of 160.5x150 mm ± 5 mm), the width of the seam is 8.0-10.0 mm.
Packaging compartment (Connection) contains: napkin made of nonwoven material 40x50 cm - 1 pc; tampon made of nonwoven material 7.5x7.5 cm - 2 pcs; patch fixing for needles 2.5x15 cm - 8 pcs.; Nitrile gloves, size: M - 1 pair; instructions for use - 1 pc.
Packaging compartment (Disconnection) contains: tampon of nonwoven material 7.5x7.5 cm - 4 pcs; patch-bandage - 3.8x7.2 cm - 2 pcs; nitrile gloves, size: M - 1 pair; instructions for use - 1 pc. During the hemodialysis procedure, puncture of the arterio-venous fistula is performed, special attention is paid to protecting against infection of the puncture site before, during and after the procedure. It is important to fix the needle at the puncture site to avoid injury to the fistula. To perform these tasks, the use of sterile dressings (means) from this set is of particular importance: a tampon made of nonwoven material with a surface density of at least 30 g / m2 (viscose - 70%, polyester - 30%; for fixing and giving the necessary position to hemodialysis needles, after the procedure is completed, they are used to prevent and stop bleeding); a patch fixing for needles (without a functional pad; with a glue layer; for fixing needles in a fixed state); plastering, post-blasticles, for prevention of infections;
Auxiliary materials in the set: a napkin made of nonwoven material (lay under the place of entry into the fistula to protect against possible blood flow); nitrile gloves (to prevent possible infections when connecting / disabling the fistula). The main property of this set is given by dressings (means).
GRI 3(b) and 6
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 30Материалы для изделий (изделия), контактирующих с кожей человека, одежда, обувь; 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
Veterinary control (supervision)
rule for the whole chapter 30Фармацевтическая продукция (для применения в ветеринарии)Such goods need a veterinary certificate, and the manufacturing plant must be on the register of third-country establishments. Check the supplier in the register →
Решение Коллегии Евразийской экономической комиссии от 20.01.2020 № 13
Tariff preferences
The code is on the EAEU list of preferential goods: for goods originating in a beneficiary country the duty is lower
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% (unless the goods are VAT-exempt) 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
May be VAT-exempt
The exemption under list No. 1042 applies if the goods match the description and are registered as a medical device:
- 3005 — Специальные средства для самообслуживания и ухода за инвалидами (в том числе подушки и матрацы профилактические, противопролежневые и ортопедические, кровати медицинские с подъемными приспособлениями, фиксаторами, стулья и кресла функциональные, на колесиках, со съемными элементами, поручни, оборудование для подъема и перемещения, специальные приспособления для пользования средствами личной гигиены), специальные средства при нарушениях функции выделения (в том числе уропрезервативы, мочеприемники, мешки для сбора мочи, катетеры, ремни для крепления мешков для сбора мочи, вешалки-крючки для крепления мочеприемников, калоприемники, мешки, пластины и фильтры к калоприемникам, кольца защитные и эластичные полукольца, стержни для стомы, очистители для кожи, нейтрализаторы запаха, анальные тампоны, тампоны для стомы, ирригационные системы и рукава для стомы, пояса крепления калоприемников)
The right code is in the HS code search.