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EAEU HS code

3707 10 000 0 — Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use: sensitising emulsions

Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use: sensitising emulsions

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
1

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

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. 37Photographic or cinematographic goods
  2. 3707Chemical preparations for photographic uses (excl. varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, in measured doses or put up for retail sale ready for use (excl. salts, precious-metal compounds and products of heading 2843 to 2846)
  3. 3707 10Sensitising emulsions "for photographic uses"
  4. 3707 10 00Sensitising emulsions
  5. 3707 10 000 0you are here

Explanatory notes to heading 3707 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.

3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use (+): 3707 10 – sensitising emulsions 3707 90 – other

Subject to the provisions of paragraphs (A) and (B) below, this heading includes products directly used to produce a photographic image. Such products are: (1) Emulsions (see general provisions for this group). (2) Developers that make visible hidden photographic images (e.g., hydroquinone, pyrocatechin, pyroallol, phenidone, vapor-N-methylamino-phenol sulfate and derivatives thereof). This heading also includes producers for the reproduction of documents by electrostatic means. (3) Strengthens that make the manifested image permanent (for example, sodium hypothiosulfate, sodium metabisulfite, ammonium thiosulfate, ammonium thiocyanates, sodium or potassium). (4) Amplifiers and reducing agents to enhance or mitigate image density (e.g., potassium dichromate, ammonium persulfate).

It should be noted, however, that mercury chloride falls in heading 28 52, even if it is intended for photographic uses, put up in measured doses or put up for retail sale in a form ready for use. (5) Toners for modifying the colour of the image (e.g., sodium sulphide). (6) Clearing agents for removing stains after developing, fixing, etc. (e.g., potassium alum). This heading also covers, subject to the provisions of paragraphs (A) and (B) below, flashlight materials, usually consisting of aluminium or magnesium in the form of powder, tablets, foil, etc., and sometimes mixed with other substances to initiate combustion. All the products mentioned above are classified in this heading only if they are: (A) Separate substances which: (i) are put up in measured portions, i.e., divided uniformly into the quantities in which they are to be used, e.g., tablets, small packets containing a measured quantity of powder for one developing dish; or (ii) are put up for retail sale and packed with an indication that they are ready for use in photography, whatever the form of the label, inscription or other information (e.g., directions for use, etc.). Separate substances put up otherwise than as described above are classified according to their nature (e.g., as chemical products in Chapter 28 or 29, as metal powders in Section XV, etc.). or (B) Preparations obtained by mixing or compounding two or more substances, for use in photography. Such products are classified in this heading whether put up in bulk or in small quantities and whether or not put up for retail sale. The heading excludes: (a) Auxiliary products not used directly in the production of photographic images, photocopies, etc. (e.g., mountants for photographs, protective varnishes and glazes for negatives or positives, retouching paint, pencils, etc.); (b) Photographic flashbulbs of heading 9006; (c) Products of headings 2843 to 2846 and 2852 (e.g., salts and other derivatives of precious metals), whatever the form in which they are put up and whatever their purpose. Subheading Explanatory Note. Subheading 3707 90 This subheading covers light-sensitive polymer resin solutions ("photoresists") which are used in the photolithographic manufacture of semiconductor materials. They consist of a polymer, a photosensitiser, a non-aqueous solvent and various other chemicals. The photoresist is applied to a metal-oxide-semiconductor silicon wafer which is to be converted into a finished semiconductor material.

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 37 — Photographic or cinematographic goods 4 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 waste or scrap.

2. In this chapter, the word ‘photographic’ relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including thermosensitive, surfaces.

Additional 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. In the case of sound films imported in two tapes (one tape contains only an image, the second tape contains sound), each tape shall be included in the appropriate heading.

2. The term "chronicle films" (subheading 3706 90 520 0) means films less than 330 m long and reflecting current political, sports, military, scientific, literary, folklore, tourist, social and other events.

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 37
    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

How it is done in practice

Valid documents in the EAEU unified register for subheading 3707 10: certificates 0, declarations 12.

By technical regulation
ТР ТС 009/201112
Schemes
4д96д23д1The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
ООО «Центр Сертификации Стандарт»РУП «Научно-практический центр Национальной академии наук Беларуси по продовольствию»
Manufacturers outside the EAEU
China1Türkiye1

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

OKPD2 code

The match is set for the whole subheading, by the first six digits of the code

  • 20.59.12 — Эмульсии фотографические; составы химические, используемые в фотографии, не включенные в другие группировки

Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.

Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.

The right code is in the HS code search.