3403 91 000 1 — Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals: other: preparations for the treatment of textile materials, leather, furskins or other materials: for the leather and footwear industry (CCT EAEU note 5)
Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals: other: preparations for the treatment of textile materials, leather, furskins or other materials: for the leather and footwear industry (CCT EAEU note 5)
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.
The zero rate is temporary, valid until Dec 31, 2028 — tariff footnote 109С). After that the rate is 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
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
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
- 34Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster
- 3403Lubricant preparations, incl. cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations based on lubricants; textile lubricant preparations and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials (excl. preparations containing, as basic constituents, >= 70% petroleum oil or bituminous mineral oil by weight)
- 3403 91Textile lubricant preparations and preparations of a kind used for the oil or grease treatment of leather, furskins or other material not containing petroleum oil or bituminous mineral oil
- 3403 91 00Other: preparations for the treatment of textile materials, leather, furskins or other materials
- 3403 91 000 1you are here
Compare the description of your goods with the neighbouring codes on the subheading line above.
Explanatory notes to heading 3403 4 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.
3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals: – containing petroleum oils or oils obtained from bituminous minerals: 3403 11 – – preparations for the treatment of textile materials, leather, furskins or other materials 3403 19 – – other – other: 3403 91 – – preparations for the treatment of textile materials, leather, furskins or other materials 3403 99 – – other
This heading covers, inter alia, prepared mixtures of the following types, provided that they do not contain as basic constituents 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals (see heading 2710): (A) Lubricating preparations intended to reduce friction between the moving parts of machinery, vehicles, aircraft or other appliances, apparatus or instruments. These lubricants usually consist of, or are based on, mixtures of animal, vegetable or mineral oils, fats or greases, often with additives (e.g., graphite, molybdenum disulphide, talc, carbon black, calcium or other metallic soaps, pitch, or corrosion inhibitors, anti-oxidants, etc.). However, the heading also covers synthetic lubricants based, for example, on dioctyl or dinonyl sebacate, phosphoric esters, polychlorobiphenyls, polyoxyethylene (polyethylene glycol) or polyoxypropylene (polypropylene glycol). These synthetic
lubricants comprising “consistent lubrication” based on silicones or sprayable lubricants (or synthetic ester lubricants) are designed to operate under strictly special conditions (e.g., fire-resistant lubricants, bearing lubricants of precision measuring instruments or jet engines). (B) Lubricating materials used for drawing wires, ensuring the sliding of the rod workpiece when stretched through the filter or drawing board. Such lubricants include some aqueous emulsions of animal fat and sulfuric acid; mixtures of sodium soap, aluminum stearate, mineral oils and water; mixtures of oils, fats and sulfooleates; mixtures in powdered form of calcium soap and lime. (C) Lubricant-cooling emulsions for cutting tools are usually based on oils of animal, vegetable or mineral origin, often with the addition of surfactants. Means (e.g., of petroleum sulfonates or other surfactants) for the preparation of lubricating and cooling emulsions for cutting tools, but which are generally not suitable for direct use as such, are not included (heading 3402). (D) Means to facilitate the unscrewing of bolts or nuts. These funds are designed to weaken the tightening of bolts, nuts and other parts. They usually consist primarily of lubricating oils and can also contain solid lubricants, solvents, surfactants, means for removing rust, etc. (E) Means for removing rust or anticorrosive agents consisting mainly of lubricants. (F) Preparations to facilitate the extraction of products from moulds, made on the basis of lubricants, used in various industries (for example, in the production of plastics, rubber, construction, foundry), such as: (1) Oils of mineral, vegetable or animal origin or other fatty substances (including sulfonated, oxidized or hydrogenated) in a mixture or emulsified by waxes, lecithin or antioxidants. (2) Mixtures containing silicone lubricants or oils. (3) Mixtures of powders of graphite, talc, mica, bentonite clay or aluminum with oils, fatty substances, waxes, etc. However, this heading does not cover edible mixtures or finished products of animal or vegetable fats or oils used for lubricating forms (e.g. lubricants for forms used in bakeries) (heading 1517). (G) Means used for oil or fat processing of textile materials, leather, hides, fur, etc. They can be used to lubricate or soften textile fibers in the spinning process, to "stuff" the skin, etc. These include, for example, mixtures of mineral oil or fatty substances with surfactants (for example, sulforicinoleates); water-dispersed textile lubricants with a high content of surfactants together with mineral oils and other chemicals. This heading also covers (1) Stabilized suspensions of molybdenum disulfide in a mineral oil containing 70 wt.% or more of a mineral oil for addition to small
quantities, due to their special lubricating properties, to lubricating oils for engines, etc., while molybdenum disulfide is the main component. (2) Lanolin-based rust removal means and white spirit solution, even if the white spirit content reaches 70% or more by weight. (3) Non-solidifying pastes consisting of petroleum vaseline and calcium soap, for use in lubricating and sealing joints and slits (gaps) in the assembly of vacuum switches. This heading also does not include: (a) artificial degras (heading 1522); (b) preparations in the form of a gel intended for use in medicine or veterinary medicine as lubricants for parts of the body in sludge surgery and physical investigations or as a binder between the body and medical instruments (heading 3006); (c) colloidal or semicolloidal graphite pastes of heading 3801; (d) means used to prevent slippage of drive belts (heading 3824) and anticorrosive preparations (heading 3824).
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 34 — Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster 5 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. This chapter does not cover:
(a) edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould release preparations (heading 1517);
(b) separate chemically defined compounds; or
(c) shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307).
2. For the purposes of heading 3401, the expression ‘soap’ applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading 3405 as ‘scouring powders and similar preparations’.
3. For the purposes of heading 3402, ‘organic surface-active agents’ are products which, when mixed with water at a concentration of 0,5 % at 20 °C and left to stand for one hour at the same temperature:
(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
(b) reduce the surface tension of water to 4,5 × 10–2 N/m (45 dyn/cm) or less.
4. In heading 3403, the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in note 2 to Chapter 27.
5. In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:
(a) chemically produced organic products of a waxy character, whether or not water-soluble;
(b) products obtained by mixing different waxes;
(c) products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials. The heading does not apply to:
(a) products of heading 1516, 3402 or 3823, even if having a waxy character;
(b) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;
(c) mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or
(d) waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).
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 34Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; Продукция (товары) для детей: игры и игрушки, постельное белье, одежда, обувь, учебные пособия, мебель, коляски, сумки (ранцы, рюкзаки, портфели и т. п.), дневники и аналогичные изделия, тетради, прочая канцелярская продукция (товары) из бумаги и картона, принадлежности канцелярские или школьные искусственные полимерные и синтетические материалы для изготовления продукции (товаров) детского ассортимента; Химическая и нефтехимическая продукция производственного назначения, продукция (товары) бытовой химии, лакокрасочные материалы; 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 030/2012Requirements for lubricants, oils and special liquids
- масла моторные (универсальные, карбюраторные, дизельные, для авиационных поршневых двигателей) — declaration of conformity (part of the heading)
- масла трансмиссионные — declaration of conformity (part of the heading)
- масла гидравлические — declaration of conformity (part of the heading)
- масла индустриальные — declaration of conformity (part of the heading)
- масла компрессорные — declaration of conformity (part of the heading)
- масла турбинные — declaration of conformity (part of the heading)
- масла антикоррозионные — declaration of conformity (part of the heading)
- масла электроизоляционные — declaration of conformity (part of the heading)
- масла базовые — declaration of conformity (part of the heading)
- пластичные смазки — declaration of conformity (part of the heading)
- охлаждающие жидкости (в том числе смазочно-охлаждающие жидкости) — declaration of conformity (part of the heading)
- Постановление № 2425Единый перечень продукции: сертификация и декларирование в РФ
- Товары бытовой химии в аэрозольной упаковке — declaration of conformity (part of the heading) · ГОСТ 32481-2013, ГОСТ 32386-2013, ГОСТ 32387-2013, ГОСТ 32444-2013, ГОСТ 32438-2013, ГОСТ 32443-2013
С 1 сентября 2022 г. декларация о соответствии такой продукции принимается при наличии у изготовителя (продавца) протокола исследований (испытаний) и измерений, проведенных аккредитованной в национальной системе аккредитации испытательной лабораторией (центром).
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 3403 91: certificates 0, declarations 29.
- By technical regulation
- ТР ТС 030/201229
- Schemes
- 1д29The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- ТОО «KAZAUTOCERT»ООО «КСК Альянс»
- Manufacturers outside the EAEU
- Germany75China53United States38Japan22Türkiye16Belgium15
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
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: 0%. 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.