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EAEU HS code

5205 32 000 0 — Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale: multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale: multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)

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, mandatory labelling, recycling fee, conformity assessment, export control, 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.

Product reference in Word (in Russian)

Duties, taxes, fees, bans, permits and controls in one free file.

Import into Russia

Import reference

Export from Russia

Export reference

Import into Russia

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.

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.

How the rate for this code has changed
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%
  • 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

Customs declaration fee

  • Kazakhstan6 MCI per goods declaration, KZT 25,950 in 2026
  • BelarusBYN 50 for goods of chapter 52from 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
Calculate the whole deal →Quick payment calculation →

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.

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.

Export ban

applies to goods bought in that country or from its companies

  • EUРегламент Совета ЕС № 833/2014, приложение XXIII (промышленные товары)
  • United KingdomРегламент Великобритании о санкциях против России 2019 года, приложение 3E (товары зависимости G7)
  • USAПравила экспортного контроля США (EAR), часть 746, 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

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

  • 5205320000
  • 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

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 52
    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; 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; Изделия из натурального сырья, подвергающегося в процессе производства обработке (окраске, пропитке и т. д.); Материалы для изделий (изделия), контактирующих с кожей человека, одежда, обувь; Оборудование, материалы для воздухоподготовки, воздухоочистки и фильтрации; 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 certified

Valid documents in the EAEU unified register for subheading 5205 32: certificates 0, declarations 1.

By technical regulation
ТР ТС 005/20111
Schemes
4д1The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
Бишкекский Центр испытаний сертификации и метрологии при Центре стандартизации и метрологии при Министерстве экономики Кыргызской Республики
Manufacturers outside the EAEU
China4Türkiye3Bulgaria1Sri Lanka1

Manufacturers of these goods →Check a supplier’s document by its number →

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.

Our lists contain no bans, permits or special documents for exporting this code.

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

  • 5205320000
  • 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

Classification

Where it sits in the nomenclature

Section XI. Textiles and textile articles

  1. 52Cotton
  2. 5205Cotton yarn other than sewing thread, containing >= 85% cotton by weight (excl. that put up for retail sale)
  3. 5205 32Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing >= 85% cotton by weight and with a linear density of 232.56 decitex to < 714.29 decitex "> MN 14 to MN 43" per single yarn (excl. sewing thread and yarn put up for retail sale)
  4. 5205 32 00Multiple (folded) or cabled yarn, of uncombed fibres: measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
  5. 5205 32 000 0you are here

Explanatory notes to heading 5205 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.

5205 Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale: – single yarn, of uncombed fibres: 5205 11 – – measuring 714.29 decitex or more (not exceeding 14 metric number) 5205 12 – – measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5205 13 – – measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5205 14 – – measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5205 15 – – measuring less than 125 decitex (exceeding 80 metric number) – single yarn, of combed fibres: 5205 21 – – measuring 714.29 decitex or more (not exceeding 14 metric number) 5205 22 – – measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

5205 23 – – measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5205 24 – – measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5205 26 – – measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) 5205 27 – – measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) 5205 28 – – measuring less than 83.33 decitex (exceeding 120 metric number) – multiple (folded) or cabled yarn, of uncombed fibres: 5205 31 – – measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) 5205 32 – – measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 5205 33 – – measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 5205 34 – – measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 5205 35 – – measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) – multiple (folded) or cabled yarn, of combed fibres: 5205 41 – – measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) 5205 42 – – measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 5205 43 – – measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 5205 44 – – measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 5205 46 – – measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) 5205 47 – – measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) 5205 48 – – measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn)

This heading covers cotton yarn (other than sewing threads), single-stranded or multi-twisted yarn (twisted yarn) obtained from the level of heading 5203, provided that it contains 85 % or more cotton fibres by weight.

However, such yarn meeting the definition of twine, cordage, ropes, etc. (heading 5607) or put up for retail sale (see Parts (I) (B) (2) and (3) of the General Explanatory Note to Section XI) is excluded from this heading. Yarn is classified in this heading whether or not it has been treated as described in Part (I) (B) (1) of the General Explanatory Note to Section XI.

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 52 — Cotton 1 item

Subheading 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. For the purposes of subheadings 5209 42 and 5211 42, the term “denim or denim fabric” means fabrics of yarn of different colours, with three- or four-stranded sarge weaving, including broken sarge, with basic threads of the same colour forming the face surface, and with fine threads, unbleached, bleached, coloured gray or lighter tones than the principal threads.

EEC decisions on this code

Rates, trade defence measures, licensing and classification: decisions since 2016 whose text names code 5205320000.

Titles of acts are given in Russian as published: this is how they are cited in customs documents.

Duty rate, quotas and trade defence

  • 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 союза

    adopted Aug 25, 2026 · published Aug 28, 2026 · entered into force Oct 6, 2026

    Text of the act (opens in a new tab)

  • Duties and rates

    Решение Коллегии ЕЭК № 122

    О применении ставок ввозных таможенных пошлин в отношении товаров, происходящих из Республики Сербии и ввозимых на таможенную территорию Евразийского экономического союза

    adopted Oct 6, 2020 · published Oct 12, 2020 · the entry into force date is set in the text of the act

    Text of the act (opens in a new tab)

Other decisions

  • Other

    Решение Коллегии ЕЭК № 106

    О внесении изменений в единую Товарную номенклатуру внешнеэкономической деятельности Евразийского экономического союза, а также в некоторые решения Высшего Евразийского экономического совета и Евразийской экономической комиссии

    The decision names not this code but heading 5205: it covers all codes under it.

    adopted Jun 25, 2019 · published Jun 27, 2019 · entered into force Jul 27, 2019

    Text of the act (opens in a new tab)
All changes by weekFollow changes for this code

The right code is in the HS code search.