3912 20 900 0 — Plasticised cellulose nitrates, incl. collodions, in primary forms
Plasticised cellulose nitrates, incl. collodions, in primary forms
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, mandatory labelling, recycling fee, export control, 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.
Product reference in Word (in Russian)
Duties, taxes, fees, bans, permits and controls in one free file.
Import into Russia
Import referenceExport from Russia
Export referenceImport into Russia
Payments on import
- Import duty
- 5%
- VAT on import into Russia
- 22%
- Customs processing fee
- RUB 1,231–73,860
- from 0 to 200,000 ₽1,231 ₽
- from 200,000 to 450,000 ₽2,462 ₽
- from 450,000 to 1,200,000 ₽4,924 ₽
- from 1,200,000 to 2,700,000 ₽13,541 ₽
- from 2,700,000 to 4,200,000 ₽18,465 ₽
- from 4,200,000 to 5,500,000 ₽21,344 ₽
- from 5,500,000 to 10,000,000 ₽49,240 ₽
- over 10,000,000 ₽73,860 ₽
Customs fee scale by customs value, 2026
Fee per declaration. Russian Government Resolution No. 1637 of 28.11.2024 as amended by Resolution No. 1638 of 23.10.2025.
Customs value: the price of the goods, delivery to the border, local costs.
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.
Documents required for import
A summary across all the lists we check: the document, its legal basis and whether it covers the whole code. Details are in the sections below.
- Declaration of conformityТР ТС 019/2011covers part of the goods under the code
- Declaration of conformity or State registration certificate (SGR)ТР ТС 029/2012covers part of the goods under the code
- Declaration based on the applicant's own evidence (instead of a certificate)Постановление Правительства РФ № 353, приложение № 18, пункт 6until 01.09.2027 per batch; applicant: a Russian company or sole trader; valid for 6 months, no EAC mark
- State registration certificate (SGR)Решение Комиссии Таможенного союза № 299, раздел IIif the product is of this type
- Sanitary and epidemiological controlРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154covers part of the goods under the code
- Licence or permitРешение Коллегии ЕЭК № 30, раздел 2.3covers part of the goods under the code
- Import without the right holder's consent (parallel import)Приказ Минпромторга России № 2701, пункт 61only for trademarks on the list
- Not goods for personal useРешение Совета ЕЭК № 107, приложение № 6, пункт 28 (пластмассы в первичных формах)applies to individuals: such goods move as commercial cargo
Export ban
applies to goods bought in that country or from its companies
- EUРегламент Совета ЕС № 833/2014 (opens in a new tab), приложение XXIII (промышленные товары)
- United KingdomРегламент Великобритании о санкциях против России 2019 года (opens in a new tab), приложение 3E (товары зависимости G7)
- USAПравила экспортного контроля США (EAR), часть 746 (opens in a new tab), дополнение № 4 (промышленные товары)
Goods in customs transit may be tracked with a navigation seal: this depends on the route and procedure, not on the code (EAEU Agreement of 19.04.2022, EEC Board Decision No. 84).
Customs declaration hints
Boxes 33, 36, 44, 47
Customs declaration hints
Boxes 33, 36, 44, 47
Which codes go into the boxes of the goods declaration for this product. The codes come from the classifiers of Customs Union Commission Decision No. 378. Reliefs, document types and excise depend on the shipment, so such lines carry a condition.
Box 33 · Commodity code
- 3912209000
- Сin the second subdivision, if the goods do not fall under the bans and restrictions that apply to the code
- Оin the second subdivision, if goods with different names are declared under one code
Box 36 · Preference
- ОООО-ООFees, duty, excise, VAT: no relief claimed, no excise (dash)
- ООНН-ООТарифная преференция в отношении товаров, происходящих из наименее развитых стран · if the goods originate in a least developed country and origin is proven
Box 44 · Documents produced
- 01402Декларация о соответствии требованиям технического регламента Евразийского экономического союза (Таможенного союза) · ТР ТС 019/2011; ТР ТС 029/2012
- 01411Свидетельство о государственной регистрации продукции, подтверждающее соответствие продукции требованиям технических регламентов Евразийского экономического союза (технических регламентов Таможенного союза) · ТР ТС 029/2012
- 01206Свидетельство о государственной регистрации, выданное уполномоченным органом государства–члена Евразийского экономического союза в области санитарно-эпидемиологического благополучия населения · Решение Комиссии Таможенного союза № 299, раздел II
- 01011Лицензия на экспорт и (или) импорт товаров · Решение Коллегии ЕЭК № 30, раздел 2.3
- 06013Сертификат о происхождении товара формы "А" · if the goods are imported under a tariff preference
Box 47 · Calculation of payments
- 1010Таможенные сборы за совершение таможенных операций (за таможенное оформление товаров, за таможенное декларирование товаров, за таможенные операции)
- 2010Ввозная таможенная пошлина (иные пошлины, налоги и сборы, имеющие эквивалентное действие), обязанность по уплате которой возникла с 1 сентября 2010 г.
- 5010Налог на добавленную стоимость
Completion rules and classifiers: Решение Комиссии Таможенного союза от 20.05.2010 № 257; классификаторы — Решение Комиссии Таможенного союза от 20.09.2010 № 378
Each requirement in detailState registration (SGR) · Parallel import · Veterinary, plant quarantine and sanitary control · Conformity assessment · EAEU non-tariff regulation
State registration (SGR)
The code is listed in Section II of the Unified List (Customs Union Commission Decision No. 299). A state registration certificate is required if the product both falls into its categories (disinfectants, household chemicals, potentially hazardous substances, water treatment, adult hygiene, food-contact articles) and matches the description of the line:
- part of 3912: Целлюлоза и ее химические производные, в первичных формах, в другом месте не поименованные или не включенные, предназначенные для использования в практике хозяйственно-питьевого водоснабжения
Parallel import
The code falls under the list of Order No. 2701 of the Russian Ministry of Industry and Trade: goods put on the market abroad by the right holder or with its consent may be imported without the right holder's consent, but only under the trademarks of the item.
Item 61 · 39
ACURA, AE, ALFA ROMEO, ASTON MARTIN, AUDI, BASF, BENTLEY, BERAL, BERU, BLUEPRINT, BMW, BOSCH, BREMBO, BUGATTI, CADILLAC, CASE, CASE IH AGRICULTURE, CHAMPION, CHEVROLET, CHRYSLER, CLAAS, CONTITECH, DAEWOO, DAF TRUCKS, DAIHATSU, DAIMLER, DATSUN, DAYCO, DELPHI, DENSO, DEUTZ-FAHR, DODGE, elring, EVASIN, EVAL, FAG, FEBI, FEDERAL MOGUL, FENDT, FERODO, FERRARI, FIAT, FILTRON, FP DIESEL, FRAM, FREIGHTLINER, GATES, GENERAL MOTORS (GM), GMC, GLYCO, GOETZE, GRIMME, GSP, HELLA, HOLMER, HONDA, HUMMER, HYUNDAI, INA, INFINITI, JAGUAR, JCB, JEEP, JOHN DEERE, KENWORTH, KIA, KUBOTA, KYB, LAMBORGHINI, LAND ROVER, LEMFÖRDER, LESJÖFORS, LEXUS, LINCOLN, LUK, MACK TRUCKS, MAHLE, MANN, MASERATI, MASSEY FERGUSON, MAYBACH, MERCEDES-BENZ, MINI, MITSUBISHI, MOOG, NARVA, NEOLUX, NEW HOLLAND, NGK/NTK, NISSAN, NISSENS, NTN SNR, NURAL, OSRAM, PAYEN, PETERBILT, PHILIPS, PORSCHE, REDEXIM, Rexroth, ROLLS-ROYCE, ROPA, ROVER, SAAB, SACHS, SCANIA, SEAT, SIEMENS, ŠKODA, SMART, Soamol, SUBARU, SUZUKI, SWAG, TESLA, TLD, TOYOTA, TRW, VALTRA, UBE, Vickers, VICTOR REINZ, VOLKSWAGEN, VOLVO, WABCO, WAGNER, WINTERSTEIGER
Veterinary, plant quarantine and sanitary control
Goods fall under supervision by their type and characteristics
Sanitary and epidemiological supervision (control)
rule for the whole chapter 39Продукция (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; Материалы, оборудование, вещества, устройства, применяемые в сфере хозяйственно-питьевого водоснабжения и при очистке сточных вод, в плавательных бассейнах; Полимерные, синтетические и иные материалы, предназначенные для применения в строительстве, на транспорте, а также для изготовления мебели и других предметов домашнего обихода; мебель; текстильные швейные и трикотажные материалы, содержащие химические волокна и текстильные вспомогательные вещества; искусственные и синтетические кожи и текстильные материалы для изготовления одежды и обуви; Материалы для изделий (изделия), контактирующих с кожей человека, одежда, обувь; Средства индивидуальной защиты; Материалы, изделия и оборудование, контактирующие с пищевыми продуктами; Оборудование, материалы для воздухоподготовки, воздухоочистки и фильтрации; 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 019/2011Safety of personal protective equipment
- Противошумные вкладыши (беруши) — declaration of conformity (part of the heading)
- ТР ТС 029/2012Safety requirements of food additives, flavors and technological aids
- Загустители и желирующие 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)
- 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)
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.
EAEU non-tariff regulation
Unified list of non-tariff measures (EEC Board Decision No. 30 of 21.04.2015). List entries selected by code
- 2.3licensing regimeon import and exportpartial match
Опасные отходы
Whole section 2.3 of the list →1 list entryОтходы нитроцеллюлозы
Importing into other EAEU countriesImport VAT in EAEU countries · Customs declaration fee
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
Customs declaration fee
- Kazakhstan6 MCI per goods declaration, KZT 25,950 in 2026
- BelarusBYN 120 for goods of chapter 39from Jan 1, 2027: BYN 135
- ArmeniaAMD 3,500 for clearanceinspection and recording: AMD 1,000 per consignment up to 1 t and AMD 300 per each additional tonne
- Kyrgyzstan0.4% of the customs valuenot less than 5 and not more than 2,500 calculation units
Export from Russia
Documents required for export
A summary across all the lists we check: the document, its legal basis and whether it covers the whole code. Details are in the sections below.
- Licence or permitРешение Коллегии ЕЭК № 30, раздел 2.3covers part of the goods under the code
- Not goods for personal useРешение Совета ЕЭК № 107, приложение № 6, пункт 28 (пластмассы в первичных формах)applies to individuals: such goods move as commercial cargo
Customs declaration hints
Boxes 33, 44, 47
Customs declaration hints
Boxes 33, 44, 47
Which codes go into the boxes of the goods declaration for this product. The codes come from the classifiers of Customs Union Commission Decision No. 378. Reliefs, document types and excise depend on the shipment, so such lines carry a condition.
Box 33 · Commodity code
- 3912209000
- Оin the second subdivision, if goods with different names are declared under one code
Box 44 · Documents produced
- 01011Лицензия на экспорт и (или) импорт товаров · Решение Коллегии ЕЭК № 30, раздел 2.3
Box 47 · Calculation of payments
- 1010Таможенные сборы за совершение таможенных операций (за таможенное оформление товаров, за таможенное декларирование товаров, за таможенные операции)
Completion rules and classifiers: Решение Комиссии Таможенного союза от 20.05.2010 № 257; классификаторы — Решение Комиссии Таможенного союза от 20.09.2010 № 378
Classification
Where it sits in the nomenclature
Section VII. Plastics and articles thereof; rubber and articles thereof
- 39Plastics and articles thereof
- 3912Cellulose and its chemical derivatives, n.e.s., in primary forms
- 3912 20Cellulose nitrates, incl. collodions, in primary forms
- 3912 20 90Plasticised cellulose nitrates, incl. collodions, in primary forms
- 3912 20 900 0you are here
Explanatory notes to heading 3912 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.
3912 Cellulose and its chemical derivatives, in primary forms, not elsewhere specified or included: - cellulose acetates: 3912 11 - - - unplasticized 3912 12 - - plasticized 3912 20 - cellulose nitrates (including collodies) - cellulose esters simple: 3912 31 - - - carboxymethyl cellulose and its salts 3912 39 - - other 3912 90 - other
(A) Cellulose is a high molecular weight carbohydrate forming a solid structure of plant matter. It is contained in cotton in almost a hundredth state. Cellulose in primary forms, not elsewhere named or included, is classified in this heading. Regenerated cellulose is a brilliant transparent material, usually obtained by precipitation and coagulation and when an alkaline solution of cellulose xanthogenate is extruded into an acid bath. It is usually of thin transparent sheets which fall in heading 3920 or 3921 or of textile threads of Chapter 54 or 55. Vulcanized fibre, which is produced by treating paper or sheets of cellulosic mass with zinc chloride, is generally in the form of rods, tubes, sheets, plates or strips or bands and is therefore also excluded (usually classified in heading 3916, 3917, 3920 or 3921). (B) CHEMICAL PRODUCTION CELLULOSES This includes chemical cellulose derivatives which serve as the basis for the production of plastics as well as for other purposes.
The main chemical derivatives of cellulose, plasticized or unplasticized, are: (1) Cellulose acetates. They are obtained by treating cellulose (usually cotton linen or soluble wood pulp varieties) with acetic anhydride and acetic acid in the presence of a catalyst (e.g., sulfuric acid). When a plasticizer is added, they can form plastics that are non-flammable and suitable for injection molding. They are usually presented in the form of powders, granules or solutions. Cellulose acetates presented as sheets, films, rods, tubes, etc. are not included (usually heading 3916, 3917, 3920 or 3921). (2) Cellulose nitrates (nitrocellulose) These products are obtained by processing cellulose (usually cotton linen) with a mixture of nitric and sulfuric acids. They are easily flammable, and products with a high degree of nitrovan i (pyroxyline) are used as explosives; for safety reasons they should be transported soaked in alcohol, usually ethyl, isopropyl or butyl, or impregnated or plasticized phthalates. Cellulose nitrate, plasticized with camphor, in the presence of alcohol forms celluloid. Celluloid is usually presented in the form of sheets, films, rods or tubes or other extruded forms and is not included in this heading (usually heading 3916, 3917, 3920 or 3921); it is not suitable for injection molding and is therefore not packaged in the form of a press powder. Cellulose nitrate mixed with other types of plasticizers is widely used as a base for varnishes and for this purpose can be prepared as a dry or paste product. Solutions of ocellulose nitrate in a mixture of ether (ether diethyl) and alcohol (ethanol) are collodies which are also included in this heading. If the solution is partially evaporated, solid celloidin is obtained. (3) Cellulose acetobutyrate and cellulose propionate. These are cellulose esters that form polymers of the same type as cellulose acetate. (4) Cellulose esters. The most important are carboxymethyl cellulose, methyl cellulose and oxyethyl cellulose. They are dissolved in water and are used as thickeners or as adhesives (see general provisions for this group, exception (b), for the classification of adhesives). Other esters of cellulose of industrial importance include ethyl cellulose, which is a lightweight plastic. Chemically derived plastics usually require the introduction of plasticizers. For the classification of polymers (including copolymers), chemically modified polymers and polymer mixtures, see the general provisions of this chapter.
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 39 — Plastics and articles thereof 16 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. Throughout the Nomenclature, the term “plastics” means materials of headings 3901 to 3914 which are capable, upon polymerization or at any subsequent stage, of taking a given shape under the influence of external influence (usually temperature and pressure, and if necessary with the use of a solvent or plasticizer) and of retaining it after the elimination of external influences such as pressing, casting, extruding, calendration or otherwise.
Throughout the Nomenclature, the term “plastic” also means vulcanized fibre, but does not apply to materials considered textile in Section XI.
2. This group does not include:
(a) lubricants of heading 2710 or 3403;
(b) waxes of heading 2712 or 3404;
(c) individual organic compounds of a particular chemical composition (Chapter 29);
(d) heparin or its salts (heading 3001);
(e) solutions (other than collodes) consisting of any products of headings 3901 to 3913 in volatile organic solvents, provided that the mass of the solvent exceeds 50% of the mass of the solution (heading 3208); stamping foil of heading 3212;
(е) органические поверхностно-активные вещества или средства товарной позиции 3402;
(g) remelted resins or resins of ester (heading 3806);
(h) additives prepared for petroleum products (including gasoline) or other liquids used for the same purposes as petroleum products (heading 3811);
(ij) prepared hydraulic liquids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819);
(k) diagnostic or laboratory reagents on a substrate of plastics (heading 3822);
(l) synthetic rubber of Chapter 40 or articles thereof;
(m) saddleware or harness (heading 4201) or trunks, suitcases, bags or other articles of heading 4202;
(n) wicker, basket or other articles of Chapter 46;
(o) the wall coverings of heading 4814;
(p) goods of Section XI (textile materials and textile articles);
(q) Articles of Section XII (e.g. footwear, hats, umbrellas, sun umbrellas, canes, whips, whips or parts thereof);
(r) jewelry of heading 7117;
(s) goods of Section XVI (machinery and mechanical or electrical appliances);
(t) part of aircraft or vehicles of Section XVII;
(u) articles of Chapter 90 (e.g. optical elements, eyeglass frames, drawing tools);
(v) Articles of Chapter 91 (for example, watch cases of all kinds);
(w) Articles of Chapter 92 (for example, musical instruments or parts thereof);
(x) articles of Chapter 94 (e.g. furniture, lamps and lighting equipment, light signs, prefabricated constructions);
(y) Articles of Chapter 95 (e.g. toys, games, sports equipment); or
(z) articles of Chapter 96 (e.g., brushes, buttons, zippers, combs, mouthpieces or tubular chusks or similar articles, parts for thermoses or similar articles, pens, pencils with a retractable rod and monopores, bipeds, tripods and the like).
3. Headings 3901 to 3911 cover only the following products of chemical synthesis:
(a) Liquid synthetic polyolefins less than 60 vol.% of which are distilled at 300 °C and a pressure of 1013 mbar when distillation is used at reduced pressure (headings 3901 and 3902);
(b) resins with a low degree of polymerization of the coumarono-indeno type (heading 3911);
(c) other synthetic polymers containing at least 5 monomer units on average;
(d) silicones (heading 3910);
(e) resols (heading 3909) and other prepolymers.
4. The term “copolymers” means all polymers in which no monomer unit constitutes 95 % or more by weight of the total polymer content.
For the purposes of this Chapter, unless otherwise specified in the context, copolymers (including copolycondensates, additive copolymerization products, block copolymers and grafted copolymers) and mixtures of polymers are classified in the same heading as polymers of a comonomer unit predominant by weight over any other individual comonomer unit. In this note, comonomeric units forming polymers falling within the same heading are to be considered together.
If no comonomer unit predominates, copolymers or polymer mixtures shall, as the case may be, be classified in the heading, the latter in ascending order of codes among the equivalent headings in question.
5. Chemically modified polymers in which only the side chains of the main polymer chain have been altered by chemical action are classified in the heading corresponding to the unmodified polymer. This condition does not apply to grafted copolymers.
6. For the purposes of headings 3901 to 3914, the term “primary forms” means only the following forms:
(a) liquids and pastes, including dispersions (emulsions, suspensions) and solutions;
(b) irregularly shaped blocks, pieces, powders (including press powders), granules, flakes and similar bulk forms.
7. Heading 3915 does not cover waste, pruning and scraping of a single thermoplastic material processed into primary forms (headings 3901 to 3914).
8. For the purposes of heading 3917, the term “pipes, tubes and hoses” means hollow articles or semi-finished articles or finished articles commonly used for the transport, supply or distribution of gases or liquids (e.g., grooved garden hose, perforated pipes). This term also means shells for sausage products and other pipes taking a flat shape. However, with the exception of the latter, articles having an internal cross-section of a different shape than a circle, an oval, a rectangle (in which the length is not more than 1.5 times the width) or a regular polygon are considered not as pipes, tubes and hoses, but as shaped profiles.
9. For the purpose of heading 3918, the term “wall or ceiling coverings of plastics” means articles in rolls of not less than 45 cm wide, used for the decoration of walls or ceilings, consisting of plastics fixed on a substrate of any material other than paper, the plastic layer (on the front surface) being generally decorated by embossing, ruffling, staining, printing or otherwise.
10. For the purposes of headings 3920 and 3921, the term “slabs, sheets, film and strips or tapes” means only plates, sheets, film and strips or tapes (other than those included in Chapter 54), and blocks of regular geometric shape, with or without a pattern or with a surface treated in another way, not cut or cut into rectangles (including squares), but without further processing (even if by such operations they become finished products).
11. Heading 3925 covers only the following articles which are not products of the preceding headings of sub-heading II of this Chapter:
(a) tanks, tanks (including septic tanks), barrels and similar containers of more than 300 litres;
(b) building elements used, for example, for floors, walls or partitions, ceilings or roofs;
(c) drains and fittings thereof;
(d) doors, windows and frames thereof and thresholds for doors;
(e) balconies, balustrades, fences, wickets and similar fencing;
(f) shutters, curtains (including Venetian blinds) and similar articles and parts and accessories thereto;
(g) large structural elements of racks for assembly and permanent installation, for example, in shops, workshops, warehouses;
(h) decorative architectural details such as canelleurs, domes, dovecotes; and
(ij) fittings and fittings intended for fixed installation in/or on doors, windows, stairs, walls or other parts of buildings, such as buttons, handles, hooks, brackets, towel hooks, circuit breakers and other protective boards.
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. Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:
(a) where there is a subheading named ‘Other’ in the same series:
(1) the designation in a subheading of a polymer by the prefix ‘poly’ (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content;
(2) the copolymers named in subheadings 3901 30, 3901 40, 3903 20, 3903 30 and 3904 30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content;
(3) chemically modified polymers are to be classified in the subheading named ‘Other’, provided that the chemically modified polymers are not more specifically covered by another subheading;
(4) polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared;
(b) where there is no subheading named ‘Other’ in the same series:
(1) polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared;
(2) chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.
2. For the purposes of subheading 3920 43, the term ‘plasticisers’ includes secondary plasticisers.
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. Sleeves, gloves or mittens impregnated or coated with porous plastics, in which textile materials, woven or machine or hand knitted, felt or felt or nonwoven materials are presented merely for reinforcement purposes, belong to Chapter 39, even if they:
are made of textile materials, woven or machine or hand knitted (other than those of heading 5903), felt or felt or nonwoven materials impregnated or coated with porous plastics, or
- made of unimpregnated or uncoated textile materials, woven or machine or hand knitted, felt or felt or nonwoven materials and subsequently impregnated or coated with porous plastics.
(Note 3(c) to chapter 56 and note 2(a)(5) to chapter 59.)
Additional notes of the Eurasian Economic Union
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. Subheading 3901 40 000 1 covers ethylene-alpha-olefin copolymers having a specific gravity of less than 0.94 provided that they have one or more of the following characteristics:
- contain octen-1 comonomer;
have a specific gravity less than 0.916;
have a melting point of less than 120 °C.
2. В подсубпозиции 3904 10 000 1:
the term "polyvinyl chloride emulsion resins" means polyvinyl chloride resins obtained during emulsion polymerization, the size of the primary particles of which is 0.1-3 μm;
the term "polyvinyl chloride microsuspension resins" means polyvinyl chloride resins obtained during microsuspension polymerization, the size of the primary particles of which is 0.1-3 μm;
The term "polyvinyl chloride extender resin" means obtained during suspension polymerization polyvinyl chloride resins, the particle size of which is 20-50 μm.
EEC decisions on this code
Rates, trade defence measures, licensing and classification: decisions since 2016 whose text names code 3912209000.
Titles of acts are given in Russian as published: this is how they are cited in customs documents.
Duties and rates
Решение Коллегии ЕЭК № 113
О применении ставок ввозных таможенных пошлин в отношении товаров, происходящих из Объединенных Арабских Эмиратов и ввозимых на таможенную территорию Евразийского экономического союзаadopted Aug 25, 2026 · published Aug 28, 2026 · entered into force Oct 6, 2026
Text of the act
The right code is in the HS code search.