5301 29 000 0 — Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock): flax, broken, scutched, hackled or otherwise processed, but not spun: other
Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock): flax, broken, scutched, hackled or otherwise processed, but not spun: other
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
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
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: 10%. 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 changedCustoms 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 53from 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
33 countries
Algeria, Egypt, Venezuela, São Tomé & Príncipe, Sri Lanka, Jordan, Iran, Pakistan, North Korea, Bhutan, Morocco, Eswatini, Lebanon, Bolivia, Mongolia, Papua New Guinea, Samoa, Vanuatu, Ghana, Honduras, Zimbabwe, Cape Verde, Cameroon, Kenya, Congo - Brazzaville, Côte d’Ivoire, Cuba, Namibia, Nicaragua, Philippines, Tunisia, Nigeria, Micronesia
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.
- Quarantine phytosanitary controlРешение Комиссии Таможенного союза от 18.06.2010 № 318 (в редакции на 30.01.2026)
- Sanitary and epidemiological controlРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154 · 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
- 5301290000
- 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)
- ООГГ-ООТарифная преференция в отношении товаров, происходящих из развивающихся стран · if the goods originate in a developing country and origin is proven
- 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
Veterinary, plant quarantine and sanitary control
Goods fall under supervision by their type and characteristics
Plant quarantine control: low phytosanitary risk products
Лен-сырец или лен обработанный, но не подвергнутый прядению; очесы и отходы льна (включая прядильные отходы и расщипанное сырье)The phytosanitary certificate is mandatory for high-risk products, and this is a low-risk product; it still goes through plant quarantine control at the border. Temporary phytosanitary measures by country →
Решение Комиссии Таможенного союза от 18.06.2010 № 318 (в редакции на 30.01.2026)
Sanitary and epidemiological supervision (control)
rule for the whole chapter 53Продукция (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 мерыРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154
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
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
- 5301290000
- 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
- 53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
- 5301Flax, raw or processed, but not spun; flax tow and waste, incl. yarn waste and garnetted stock
- 5301 29Flax, hackled or otherwise processed, but not spun (excl. broken, scutched and retted flax)
- 5301 29 00Flax, broken, scutched, hackled or otherwise processed, but not spun: other
- 5301 29 000 0you are here
Explanatory notes to heading 5301 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.
5301 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock) (+): 5301 10 – flax, raw or retted – flax, broken, scutched, hackled or otherwise processed, but not spun: 5301 21 – – broken or scutched 5301 29 – – other 5301 30 – flax tow and waste
There are many varieties of flax, the best known being Linum usitatissimum. Flax fibres are present in the plant in the form of compact bundles of bast fibres held together by a pectic substance. For use in the textile industry the fibres must be separated from one another and also from the remains of the plant, in particular from the inner woody part. This heading covers raw flax, retted flax, as well as scutched, hackled or otherwise processed flax, but not spun. (A) Raw flax (flax straw). This is flax after harvesting, whether or not deseeded (i.e., with the leaves and seeds removed). (B) Retted flax. Retting removes most of the pectic substances surrounding the fibres, either by fermentation (by the action of bacteria or moulds) or chemically. Retting is usually carried out by the following methods: (1) by spreading the plants out to the action of dew or moisture; (2) by immersing the plants in slow-flowing streams or rivers or in stagnant water in pits or ponds; (3) by immersion in warm water in large tanks; or (4) by treatment with steam or micro-organisms, or with chemicals.
The retted flax is then dried in the open air or mechanically. The fibres are then sufficiently loosened from the inner woody part of the plant, and they are separated from one another by breaking and scutching. (C) Scutched flax. The flax is first broken to crush the woody part into small pieces, and then scutched, i.e., the woody part is beaten off by hand or mechanically, leaving the flax fibres. In the course of this process a certain amount of tow and waste is produced. (D) Cottonised flax. Raw flax is boiled in a solution of sodium hydroxide, then impregnated with sodium carbonate; it is then treated with dilute acid, as a result of which the stems split into their component parts, liberating carbon dioxide and freeing the flax fibres. Flax treated in this way does not require retting or scutching. Cottonised flax is usually bleached. (E) Hackled (combed) flax. Hackling splits the flax fibre bundles and lays the fibres parallel, removing the remains of any foreign matter and also all short or broken fibres (machine tow). As a rule, after processing on hackling machines the flax is in the form of loose bundles of fibres. The fibres then pass through a spreading machine and emerge in the form of a continuous sliver. These slivers undergo a series of doublings and drawings and are transformed into roving. Slivers and roving are classified in this heading provided they have not yet been made into yarn. At the final stage of processing the roving may be drawn out approximately to the thickness of a single yarn, usually with a slight twist. This product is classified in this heading, as distinct from single yarn, which falls in heading 5306. (F) Flax tow and waste (including yarn waste and garnetted stock). Tow usually consists of flax waste of varying quality suitable for spinning; it generally consists of short, knotted, broken or tangled fibres obtained at various stages of processing, such as scutching, hackling (combing) and spinning. The heading also covers yarn waste obtained in the course of spinning, reeling or weaving, and fibre waste obtained by pulling waste materials or finished articles into their constituent fibres; these are usually intended to be re-spun into yarn. Tow and other waste intended for spinning are, because of the short length of their fibres, usually carded rather than combed. Slivers and roving obtained after carding are also classified in this heading. The heading also covers waste unsuitable for spinning into yarn, obtained mainly in the course of scutching or hackling and used as padding or stuffing, as a binder in mortars or as a raw material in the manufacture of certain kinds of paper. The products described above are classified in this heading whether bleached or unbleached, dyed or undyed. The heading excludes: (a) Broken woody pieces obtained in scutching (heading 4401);
(b) certain fibrous plant materials, sometimes called flax, for example Indian flax (Abroma augusta) (heading 5303) and New Zealand hemp or flax (Phormium tenax) (heading 5305). Explanation of the subheading. Subheading 5301 21 This subheading includes flax produced from flaxes.
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 53 — Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 1 item
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. (A) Subject to the exceptions specified in note 1(B) below, in subheadings 5306 10 900 0, 5306 20 900 0 and 5308 20 900 0, the term “retail packaged” in relation to yarn (single, multi-spin (twisted) or single-spin) means yarn prepackaged:
(a) in tangles or on cardboard plates, coils, cartridges or similar carriers of a mass (including the mass of the carrier) not exceeding 200 g;
(b) in brushes or rolls weighing not more than 125 g;
(c) in pasmas or coils comprising several smaller pasmas or coils separated by threads which make them independent of each other, each of these smaller pasmas or coils weighing not more than 125 g.
(B) Exceptions:
(a) multi-twisted (twisted) or single-twisted yarn, unbleached, in brushes or rolls;
(b) multi-rotated or single-rotated yarn, packaged:
(i) in the brushes or rolls of the cross winding; or
(ii) wound on carriers or in any other manner indicative of its use in the textile industry (for example, in cobs, on torsion cartridges and spools, in conical reels or on spindles or in the form of cocoons for embroidery machines).
EEC decisions on this code
Rates, trade defence measures, licensing and classification: decisions since 2016 whose text names code 5301290000.
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 (opens in a new tab)Duties and rates
Решение Совета ЕЭК № 41
Об установлении ставок ввозных таможенных пошлин Единого таможенного тарифа Евразийского экономического союза в отношении отдельных видов товаров в соответствии с обязательствами Российской Федерации в рамках ВТОadopted Jun 23, 2017 · published Jul 24, 2017 · entered into force Sep 1, 2017
Text of the act (opens in a new tab)Duties and rates
Решение Коллегии ЕЭК № 44
Об установлении ставок ввозных таможенных пошлин Единого таможенного тарифа Евразийского экономического союза в отношении отдельных видов товаров в соответствии с обязательствами Российской Федерации в рамках ВТО и о внесении изменений в некоторые решения Евразийской экономической комиссииadopted May 11, 2017 · published May 12, 2017 · entered into force Sep 1, 2017
Text of the act (opens in a new tab)
Show 1 more
Duties and rates
Решение Совета ЕЭК № 40
Об установлении ставок ввозных таможенных пошлин Единого таможенного тарифа Евразийского экономического союза в отношении отдельных видов товаров в соответствии с обязательствами Российской Федерации в рамках ВТОadopted May 16, 2016 · published Jun 2, 2016 · entered into force Sep 1, 2016
Text of the act (opens in a new tab)
The right code is in the HS code search.