4911 91 000 0 — Other printed matter, including printed pictures and photographs: other: pictures, designs and photographs
Other printed matter, including printed pictures and photographs: other: pictures, designs and photographs
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.
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
- Russian bans and restrictions1
- Veterinary, plant quarantine and sanitary control1
- EAEU non-tariff regulation1
None: mandatory labelling, recycling fee, conformity assessment, 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
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.
CCT rate: the EAEU CCT as amended by Решение Совета ЕЭК № 80 от 14.09.2021, from 01.01.2022; our register has no later decisions on the rate for this code.
Customs fee scale by customs value, 2026
- 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 ₽
Fee per declaration. Russian Government Resolution No. 1637 of 28.11.2024 as amended by Resolution No. 1638 of 23.10.2025.
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 50 for goods of chapter 49from Jan 1, 2027: BYN 55
- 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
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
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.
- Sanitary and epidemiological controlРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154 · covers part of the goods under the code
- BanРешение Коллегии ЕЭК № 30, раздел 1.3 · covers part of the goods under the code
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
- 4911910000
- 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
- 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 detailVeterinary, plant quarantine and sanitary control · How it is certified · EAEU non-tariff regulation
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 49Продукция (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; Издательская продукция: учебные издания и пособия для общеобразовательных средних и высших учебных заведений, книжные и журнальные издания для детей и подростков; 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
How it is certified
Valid documents in the EAEU unified register for subheading 4911 91: certificates 0, declarations 13.
- By technical regulation
- ТР ТС 007/201112ТР ТС 005/20111
- Schemes
- 3д101д3The letter after the scheme number shows the form: certification or declaration of conformity.
- Manufacturers outside the EAEU
- China11France1
Manufacturers of these goods →Check a supplier’s document by its number →
EAEU non-tariff regulation
Unified list of non-tariff measures (EEC Board Decision No. 30 of 21.04.2015). List entries selected by code
- 1.3banon import and exportpartial match
Информация на печатных, аудиовизуальных и иных носителях информации, запрещенная к ввозу и вывозу
4 list entriesтеррористической деятельности или публичное оправдание терроризма; Печатные и аудиовизуальные материалы порнографического характера, перевозимые в целях сбыта; требований законодательства государств – членов Евразийского экономического союза о выборах и референдумах; государственной безопасности, здоровью и нравственности граждан
Export from Russia
Documents required
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.
- BanПостановление Правительства РФ от 09.03.2022 № 313 · only for exports to the countries named in the restrictions section
- BanРешение Коллегии ЕЭК № 30, раздел 1.3 · covers part of the goods under the code
Customs declaration hints
Boxes 33, 47
Customs declaration hints
Boxes 33, 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
- 4911910000
- Оin the second subdivision, if goods with different names are declared under one code
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
Russian bans and restrictions
May applyWhether a measure applies to your goods is determined by the provisos in the “code” column. Measures are taken from the register as of the date the act was published; the act is named on every line
- 4901 99 000 0 4906 00 000 0 4911 91 000 0 4911 99 000 0 8523 8802 12 000Out of RussiaProhibited
Товары двойного назначения
Вертолеты марки Ми-2, Ми-8, Ми-17, Ми-26 и любые их модификации, а также документация для их технического обслуживания и ремонта
Countries: Австралия, Албания, Андорра, Багамские Острова, Великобритания, государства — члены ЕС, Исландия, Канада, Лихтенштейн, Микронезия, Монако, Новая Зеландия, Норвегия, Республика Корея, Сан-Марино, Северная Македония, Сингапур, США, Тайвань, Украина, Черногория, Швейцария, Япония
Постановление Правительства РФ от 09.03.2022 № 313 — until Dec 31, 2027
Classification
Where it sits in the nomenclature
Section X. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof
- 49Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
- 4911Printed matter, incl. printed pictures and photographs, n.e.s.
- 4911 91Pictures, prints and photographs, n.e.s.
- 4911 91 00Other: pictures, designs and photographs
- 4911 91 000 0you are here
Explanatory notes to heading 4911 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.
4911 Other printed matter, including printed reproductions and photographs: 4911 10 – materials of advertising trade, commodity catalogues and similar products – other: 4911 91 – reproductions, drawings and photographs 4911 99 – other
This heading covers all printed matter (including photographs and printed reproductions) of this Chapter (see the General Explanatory Note above) but not falling in any of the preceding headings of the Chapter. Reproductions and photographs in frames are classified in this heading if the essential character of the whole is given by the reproductions or photographs; in other cases such articles should be classified in the heading appropriate to the frames, as articles of wood, metal, etc. Certain printed articles may be intended to be filled in by hand or by typewriter when used, but are classified in this heading provided they are essentially printed matter (see Note 12 to Chapter 48). Thus, printed forms (e.g., subscription forms for periodicals), blank season tickets (e.g., air, rail and bus), circular letters, identity documents and cards, and other articles with printed messages, notices, etc., requiring only the insertion of particulars (e.g., dates and names), fall in this heading. Shares, bonds or debentures and similar documents of title and cheque books, which also require completion and authentication, however, fall in heading 4907. On the other hand, certain articles of stationery with printed matter which is incidental to their primary use for writing or typing fall in Chapter 48 (see Note 12 to Chapter 48 and, in particular, the Explanatory Notes to headings 4817 and 4820). In addition to the articles mentioned above, this heading covers the following products: (1) Advertising material (including posters), year books and similar publications devoted essentially to advertising, trade catalogues of all kinds (including lists of book or music publishers and catalogues of works of art) and tourist brochures. Newspapers, periodicals and journals, whether or not containing advertising material, are, however, excluded (heading 4901 or 4902, as the case may be). (2) Booklets constituting programmes for circuses, sports events, operas, theatrical or similar performances. (3) Printed calendar backings, whether or not illustrated. (4) Schematic maps. (5) Anatomical, botanical, etc., instructional charts and diagrams. (6) Admission tickets (e.g., for cinemas, theatres, concerts), tickets for travel on
public or private transport and other similar tickets. (7) Microcopies of the articles of this Chapter on opaque bases. (8) Screens obtained by printing letters or symbols on plastic film, to be cut out for use in design work. Such screens merely printed with dots, lines or squares are excluded from this heading (Chapter 39). (9) Maximum cards and illustrated first-day covers without postage stamps (see also paragraph (D) of the Explanatory Note to heading 9704). (10) Self-adhesive printed stickers designed to be used, for example, for advertising, publicity or mere decoration, e.g., "comic stickers" and "window stickers". (11) Lottery tickets of all kinds, including "scratch cards" and tombola tickets. The following articles, inter alia, are also excluded from this heading: (a) photographic negatives or positives on film or plates (heading 3705); (b) goods of heading 3918, 3919, 4814 or 4821, or printed paper articles of Chapter 48 in which the printed text or pictures are merely incidental to the primary use of the articles; (c) letters, numerals, signs and similar motifs bearing printed pictures or text, for shop signs and shop windows, of ceramics, glass or base metal, which fall in headings 6914, 7020 and 8310 respectively, or in heading 9405 if illuminated; (d) decorative glass mirrors, framed or not, with designs printed on one surface (heading 7009 or 7013); (e) printed "smart cards" (including cards or tags bearing special markings), described in Note 5 (b) to Chapter 85 (heading 8523); (f) printed dials of instruments or apparatus of Chapter 90 or 91; (g) printed paper toys (e.g., children's cut-out sheets), playing cards and similar articles and other printed games (Chapter 95); (h) original engravings, prints and lithographs of heading 9702, i.e., black-and-white or coloured impressions produced directly, from one or several plates wholly executed by hand by the artist, irrespective of the process or material employed by him, but not including any mechanical or photomechanical process.
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 49 — Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans 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) photographic negatives or positives on a transparent basis (Chapter 37);
(b) relief geographical maps, plans or globes, whether printed or unprinted (heading 9023);
(c) playing cards or other goods of Chapter 95; or
(d) the originals of engravings, prints or lithographs (heading 9702), postage or duty stamps, postage stamps including the first day of cancellation, post office supplies or similar items of heading 9704, antiques over 100 years old or other articles of Chapter 97.
2. In Chapter 49, the term “printed” also applies to materials reproduced on multiplication machines obtained by a computer, as well as by embossing, photographing, photocopying, thermal copying or typing.
3. Newspapers, magazines and other periodicals in bounds other than paper and the filing of newspapers, magazines or other periodicals of more than one copy under a single cover are classified in heading 4901 regardless of whether they contain advertising material.
4. Heading 4901 also includes:
(a) collections of printed reproductions, such as works of art or drawings with explanatory text, with numbered pages in a form suitable for brochure in one or more volumes;
(b) illustrated appendices accompanying and supplementing the intertwined volumes; and
(c) printed parts of books or pamphlets in the form of selected or separate sheets or signatures constituting all or part of the work and intended for binding.
However, reproductions of paintings or illustrations without explanatory text in the form of signatures or separate sheets are classified in heading 4911.
5. Subject to note 3 to this chapter, heading 4901 does not include publications which are essentially devoted to advertising (e.g. brochures, brochures, leaflets, trade catalogues, yearbooks published by trade associations, tourist brochures). Such publications are classified in heading 4911.
6. For the purpose of heading 4903, the term “picture books” means children’s books in which pictures are of primary interest and the text is auxiliary.
Rulings of other EAEU countries for this code (4)
An advance ruling binds only the country that issued it, but it shows how neighbours in the Union classify this product.
The EEC publishes these rulings in Russian only, and they are shown as published.
Belarus
Печатные листы (фотографии) размером 10х15 см, изготовленные на мелованной бумаге методом цифровой печати с ламинацией на лицевой стороне.
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Процесс изготовления: резка гильотинной одноножевой бумагорезательной машиной бумаги на листы, печать листов на промышленных печатных машинах, ламинация отпечатанных листов в автоматических ламинаторах, обрезка отпечатанных листов, проверка на наличие брака и дефектов. Товар упаковывается в картонный конверт.
Основные правила интерпретации 1, 5 б) и 6 ТН ВЭД ЕАЭС.
Belarus
Репродукция на стекле, предназначенная для навешивания на стену в жилых и нежилых помещениях с целью украшения интерьера, представляет собой фотографию цветов, напечатанную цифровым способом на полимерной пленке, которая приклеена лицевой стороной к бесцветному листовому стеклу толщиной 4 мм.
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Края стекла шлифованные. Оборотная сторона репродукции снабжена металлическим держателем для крепления на стену и двумя пенополистирольными «подушками», предназначенными для создания дистанции между стеклом и стеной. Репродукция упакована в картонную потребительскую упаковку по периметру изделия и обтянута прозрачной полиэтиленовой пленкой. На картонной упаковке нанесена следующая информация: товарный знак, логотип компании-производителя, изображение самой репродукции и фотографии интерьера с ней, комплектность, размер, артикул, наименование товара, логотип Евросоюза, штрих-код.
Размер репродукции – 30х30 см.
В соответствии с ОПИ 1 (примечание 2 к группе 49), 3б), 5б) и 6, пояснения к товарной позиции 4911, общие положения пояснений к группе 49.
Belarus
Товар представляет собой оформленный в формате книги склеенный вместе разворот или несколько склеенных разворотов печатных листов с фотографическими изображениями (с подписями/без подписей) и обложку из твердого картона (ламинированную/не ламинированную) с нанесенным на неё фотографическим изображением.
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Изготавливается по индивидуальному дизайну и параметрам, содержит на обложке или форзаце любой снимок, изображение или коллаж. Способ нанесения печати – цифровая печать на мелованной бумаге, печать в мини-фотолабораториях на фотобумаге. Размер: 10мм*210мм*297мм.
Упаковка: ящик из гофрокартона.
В соответсвии с ОПИ 1 и 6 ТН ВЭД ЕАЭС
OKPD2 code
The match is set for the whole subheading, by the first six digits of the code
- 58.19.12 — Репродукции, чертежи и фотографии, печатные
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.