8533 40 100 0 — Electrical variable resistors, incl. rheostats and potentiometers, for a power handling capacity <= 20 W (excl. wirewound variable resistors and heating resistors)
Electrical variable resistors, incl. rheostats and potentiometers, for a power handling capacity <= 20 W (excl. wirewound variable resistors and heating resistors)
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, 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
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 XVI. Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
- 85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
- 8533Electrical resistors, incl. rheostats and potentiometers (excl. heating resistors); parts thereof
- 8533 40Electrical variable resistors, incl. rheostats and potentiometers (excl. wirewound variable resistors and heating resistors)
- 8533 40 10Electrical variable resistors, incl. rheostats and potentiometers, for a power handling capacity <= 20 W (excl. wirewound variable resistors and heating resistors)
- 8533 40 100 0you are here
Explanatory notes to heading 8533 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.
8533 Electrical resistors (including rheostats and potentiometers), other than heating elements: 8533 10 – permanent coal, composite or film resistors – permanent other resistors: 8533 21 – with a capacity of not more than 20 W 8533 29 – other – resistors variable wire, including rheostats and potentiometers: 8533 31 – with a capacity of not more than 20 W 8533 39 – other 8533 40 – resistors variables, including rheostats and potentiometers 8533 90 – parts
(A) Resistors. These are conductors whose function is to provide a given electrical resistance in a circuit (for example, to limit the flowing current). They have different sizes and shapes and differ in the materials from which they are made. They are metal (in the form of rods, profiles or wire, often wound in bobbins) or coal in the form of rods, or of silicon carbide, in the form of a metal film or a film of metal oxide. They can be obtained as separate components by printing. Some resistors may have a number of terminals to connect in whole or in part to a circuit. This heading covers (1) Resistors immersed in oil. (2) Lamps with coal resistance in the form of an electric incandescent lamp, but with a special carbon filament; however, lamps with carbon filament used for lighting purposes are not included (heading 8539). (3) Baretters consisting of iron threads assembled in a glass tube filled with hydrogen or helium; they have the property of automatic change.
resistances within certain limits and thus hold a constant value of the current. (4) Reference resistors used for comparison and measurement (e.g., in laboratories) and resistance stores consisting of a number of such resistors assembled in a store with switching devices or pins to connect any desired resistor combinations to a circuit. (5) Temperature-dependent nonlinear resistors (thermoresistors) with negative or positive temperature coefficients (usually fitted in glass tubes) and voltage-dependent nonlinear resistors (varistors), but not including varistor diodes of heading 8541. (6) Resistors referred to as "tension gauges" are sensitive elements in devices measuring deformation. This heading does not cover: (a) heating elements (heading 8516 or 8545); (b) photoresistors (heading 8541). (B) Rheostats. They are variable resistors with a sliding contact or other means that allows you to change the resistance in the circuit if necessary. These include rheostats with a sliding contact having a motion k that slides along a resistive coil; stepped rheostats; hydroreostats with movable electrodes that are immersed in a liquid conductor; automatic rheostats (for example, with mechanisms triggered by minimum or maximum current or voltage); centrifugal rheostats. Some rheostats are designed for special purposes (e.g., theatrical dimmers used in the lighting circuit to slowly adjust the luminous intensity; and motor starters and controllers consisting of a series of resistors with the necessary switching device to turn on or off one or more resistors in the motor circuit). They are nevertheless included in this heading. (C) Potentiometers. They consist of a permanent resistor placed between the two contacts and a sliding retraction that can make contact at any point of the resistor. Subject to the general provisions relating to the classification of parts (see the general provisions of Section XVI), parts of resistors of this heading are also included in this heading.
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 85 — Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 22 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) blankets, mattresses, pillows, foot warmers, electrically heated or similar articles; clothing, shoes or headphones or other electrically heated articles used by a person;
(b) glass articles of heading 7011;
(c) machinery and apparatus of heading 8486;
(d) vacuum apparatus used in the medical, surgical, dental or veterinary fields of science (heading 9018); or
(e) Electrically heated furniture of Chapter 94.
2. Headings 8501 to 8504 do not cover the goods of heading 8511, 8512, 8540, 8541 or 8542.
However, mercury arc rectifiers with metal reservoirs are classified in heading 8504.
3. For the purposes of heading 8507, the term “electrical accumulators” applies to electric accumulators presented with additional components that contribute to the storage and supply of energy to the battery or protect it from damage, such as electrical connectors, thermostats (e.g., thermistors) and protective devices. They may also include a portion of the protective casing of the goods in which they will be used.
4. Heading 8509 covers only the following types of electromechanical machinery commonly used in household use:
(a) canvases, food grinders, mixers and juicers for fruits or vegetables of any mass;
(b) other machines weighing not more than 20 kg.
Однако данная товарная позиция не включает вентиляторы или вентиляционные или рециркуляционные вытяжные колпаки или шкафы с вентилятором, с фильтрами или без фильтров (товарная позиция 8414), центробежные сушилки для белья (товарная позиция 8421), посудомоечные машины (товарная позиция 8422), бытовые стиральные машины (товарная позиция 8450), валковые или другие гладильные машины (товарная позиция 8420 или 8451), швейные машины (товарная позиция 8452), электрические ножницы (товарная позиция 8467) или электронагревательные приборы (товарная позиция 8516).
5. For the purposes of heading 8517, the term “smartphones” means telephones for cellular communication networks equipped with a mobile operating system designed to perform computer functions, such as the downloading and simultaneous operation of several applications, including third-party applications, whether or not other components, such as digital cameras and navigation systems, are embedded therein.
6. In heading 8523:
(a) “solid state-of-the-art non-volatile storage devices” (e.g., “flash memory cards” or “electronic flash memory cards”) mean connector storage devices comprising one or more flash memory devices (e.g., “Flash ES ROMs”) in the form of integrated circuits installed on a printed circuit board. They may include an integrated circuit controller and discrete passive components such as capacitors and resistors.
(b) the term “smart cards” means cards that have one or more electronic integrated circuits (a microprocessor, randomly sampled memory (ROM) or permanent memory (ROM)) in the form of crystals. These cards may have contacts, a magnetic strip, or a built-in antenna, but they do not contain any other active or passive elements.
7. For the purposes of heading 8524, the expression “flat display panel modules” refers to display devices or apparatus equipped with at least a display screen which are designed to be incorporated into the articles of other headings before use. In shape, the display screens of such modules can be flat, curved, flexible, folding, stretching or other shapes. Flat display panel modules may include additional components, including those necessary for receiving video signals and distributing them across screen pixels. Heading 8524, however, does not include display modules equipped with components for converting video signals (e.g., a video format conversion integrated circuit, a decoder integrated circuit or an application processor) or otherwise having assumed the character of articles of other headings.
In classifying the flat panel modules referred to in this note, heading 8524 takes precedence over any other heading of the Nomenclature.
8. For the purposes of heading 8534, the term “printed circuits” means circuits made by forming on an insulating substrate by any printing process (e.g., electroplating, etching) or by “film” technology of conductors, contacts, or other printed elements (e.g., inductances, resistors, capacitors) individually or in a particular order, with the exception of elements which are capable of producing, straightening, modulating, or amplifying an electrical signal (e.g., semiconductor elements).
The term "printed circuits" does not include circuits combined with elements other than those obtained in the printing process, as well as individual discrete resistors, capacitors or inductors. Printed circuits, however, may be equipped with connecting elements manufactured by a technology other than printing.
Thin or thick-film circuits employing passive and active elements obtained in the same process are classified in heading 8542.
9. For the purposes of heading 8536, the term “connectors for fibers of optical, fiber-optic harnesses or cables” means connectors which simply mechanically connect the ends of optical fibers in a digital link system. They do not perform any other function, such as amplifying, restoring, or changing a signal.
10. Heading 8537 excludes wireless infrared devices for remote control of television receivers or other electrical equipment (heading 8543).
11. For the purposes of heading 8539, the expression “LED light sources” covers:
(a) "LED modules" are electric light sources based on LEDs connected in electrical circuits and containing additional components such as electrical, mechanical, thermal or optical elements. For supply or control of power, these modules also contain discrete active elements, discrete passive elements or articles of heading 8536 or 8542. LED modules (LED) are not equipped with a cap, facilitating installation or replacement in the lamp, and providing mechanical and electrical contact;
(b) "LED lamps" are electrical light sources containing one or more LED modules containing additional components such as electrical, mechanical, thermal or optical elements. The difference between LED modules (LED) and LED lamps (LED) is that the latter have a cap that facilitates installation or replacement in the lamp, and provides mechanical and electrical contact.
12. In headings 8541 and 8542:
(a) (i) “semiconductor devices” means semiconductor devices whose operation is based on a change in their resistance under the action of an electric field or semiconductor-based transducers.
Semiconductor devices may also comprise an assembly of multiple elements, regardless of whether the devices are provided with active and passive auxiliary functions or not.
For the purposes of this definition, “semiconductor-based transducers” are semiconductor-based sensors, semiconductor-based actuators, semiconductor-based resonators, and semiconductor-based generators that are varieties of discrete semiconductor-based devices that perform a given function and are capable of converting any physical or chemical phenomenon or effect into an electrical signal, or an electrical signal into some physical phenomenon or action.
All elements of transducers based on semiconductors are inextricably combined with each other, and can contain inseparably attached to them materials necessary for their design or functioning.
The following expressions have the following meanings:
(1) “semiconductor-based” means created or manufactured on a semiconductor substrate or made of semiconductor materials, in a semiconductor technology in which a semiconductor substrate or material plays an essential and irreplaceable role in the performance by a converter of its function, the operation of which is based on the properties of the semiconductor, including physical, electrical, chemical and optical properties;
(2) “physical or chemical phenomena” refers to phenomena such as pressure, acoustic waves, acceleration, vibration, motion, orientation, stress, magnetic field strength, electric field strength, light, radioactivity, humidity, flow rate, concentration of chemicals, etc.;
(3) "semiconductor-based sensor" is a type of semiconductor device consisting of microelectronic or mechanical structures that are created in the mass or on the surface of the semiconductor and having the function of determining the values of physical or chemical action and their conversion into electrical signals caused by a change in electrical properties or displacement of the mechanical structure.
(4) "semiconductor-based drive" is a type of semiconductor device consisting of microelectronic or mechanical structures that are created in the mass or on the surface of the semiconductor and having the function of converting electrical signals into physical motion;
(5) "semiconductor-based resonator" is a type of semiconductor device consisting of microelectronic or mechanical structures that are created in the mass or on the surface of the semiconductor, and having the function of generating mechanical or electrical oscillations of a given frequency, depending on the physical geometry of these structures responding to an external input signal;
(6) "semiconductor-based generator" is a type of semiconductor device consisting of microelectronic or mechanical structures that are created in the mass or on the surface of the semiconductor and having the function of generating mechanical or electrical oscillations of a given frequency, depending on the physical geometry of these structures;
(ii) "LEDs (LEDs)" are semiconductor devices based on semiconductor materials that convert electrical energy into visible, infrared or ultraviolet radiation, whether electrically connected or unconnected, combined with protective diodes or not combined. The LEDs of heading 8541 do not contain components intended to provide power supply or control power supply.
(b) "electronic integrated circuits":
(i) monolithic integrated circuits in which circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are carried out in mass (mainly) and on the surface of a semiconductor or complex semiconductor material (for example, doped silicon, gallium arsenide, silicohermanium, indium phosphide) and are inseparably linked;
(ii) hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.) made by thin- or thick-film technology processes and active elements (diodes, transistors, monolithic integrated circuits, etc.) obtained by semiconductor technology processes are connected into a single inseparable whole by interconnections or connecting cables on a single insulating substrate (glass, ceramics, etc.). Such circuits may also contain discrete components;
(iii) multi-crystal integrated circuits consisting of two or more interconnected monolithic integrated circuits, inseparably combined into a single whole, located or not located on one or more insulating substrates, having or not having a frame with terminals, but containing no other active or passive elements;
(iv) multi-component integrated circuits consisting of one or more monolithic, hybrid or multi-crystal integrated circuits combined with at least one of the following components: silicon-based sensors, silicon-based actuators, silicon-based generators, silicon-based resonators or combinations thereof, or components performing the functions of articles classified in headings 8532, 8533, 8541, or inductors classified in heading 8504, inseparably combined in a single integrative form of a single integrated circuit, carried by means of a connection with a printed terminal or other terminal.
In this definition:
(1) “Components” may be discrete, produced independently, then installed on the rest of the multi-component integrated circuit, or integrated into other components;
(2) “Silicon-based” means that they are made on a silicon substrate, or are made of silicon, or are made on an integrated circuit chip;
(3)(a) “silicon-based sensors” consist of microelectronic or mechanical structures that are created in the mass or on the surface of the semiconductor and have the function of detecting physical or chemical phenomena and converting them into electrical signals caused by a change in electrical properties or displacement of the mechanical structure. “Physical or chemical phenomena” refer to phenomena such as pressure, acoustic waves, acceleration, vibration, motion, orientation, stress, magnetic field strength, electric field strength, light, radioactivity, humidity, flow rate, concentration of chemicals, etc.;
(b) “silicon-based actuators” consist of microelectronic and mechanical structures that are created in the mass or on the surface of the semiconductor and that have the function of converting electrical signals into physical motion;
(c) “silicon-based resonators” are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating mechanical or electrical oscillations of a given frequency depending on the physical geometry of these structures responding to an external input signal;
(d) “silicon-based generators” are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating mechanical or electrical oscillations of a given frequency depending on the physical geometry of those structures.
In classifying the articles referred to in this note, headings 8541 and 8542 shall take precedence over any other heading of the Nomenclature which may include those articles in accordance with, in particular, their function, with the exception of heading 8523.
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. Subheading 8525 81 covers only high-speed television cameras, digital cameras and video camera recorders having one or more of the following characteristics: - writing speed exceeding 0,5 mm per microsecond; - time resolution 50 nanoseconds or less; - frame rate exceeding 225 000 frames per second.
2. In respect of subheading 8525 82, radiation-hardened or radiation-tolerant television cameras, digital cameras and video camera recorders are designed or shielded to enable operation in a high-radiation environment. These cameras are designed to withstand a total radiation dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD (silicon)), without operational degradation.
3. Subheading 8525 83 covers night vision television cameras, digital cameras and video camera recorders which use a photocathode to convert available light to electrons, which can be amplified and converted to yield a visible image. This subheading excludes thermal imaging cameras (generally subheading 8525 89).
4. Subheading 8527 12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm × 100 mm × 45 mm.
5. For the purposes of subheadings 8549 11 to 8549 19, ‘spent primary cells, spent primary batteries and spent electric accumulators’ are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.
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. Subheadings 8519 20 100 0, 8519 30 000 0 and 8519 89 110 0 do not include sound-reproducing apparatus with a laser reading system.
2. Примечание к субпозиции 4 применимо при внесении соответствующих изменений к подсубпозициям 8519 81 150 0 и 8519 81 650.
3. For the purposes of subheadings 8528 71 150 0 and 8528 71 910 0 only, the term “modem” means devices or equipment which modulate outgoing and demodulate incoming signals, such as V.90 modems or cable modems and other devices which use similar technologies to access the Internet via WLAN, ISDN and Ethernet. Access to the Internet may be limited by the service provider.
The apparatus of these subheadings shall provide for a bidirectional communication process or a bidirectional flow of information in order to facilitate the interactive exchange of information.
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. For the purposes of subheading 8542 31 100 1, the term “process not exceeding 32 nanometers” means a process for the manufacture of electronic integrated circuits in accordance with the technological standards of which the gates of the logical transistors of a microprocessor do not exceed 32 nanometers. Logical transistors are the main computational elements of a microprocessor that implement all arithmetic and logical operations. The gate is the control element of the transistor. Data on the technological process of manufacturing microprocessors are given in the manufacturer's technical documentation, which may be submitted by its authorized representative in the member states of the Eurasian Economic Union.
2. For the purposes of subheading 8535 90 000 1, the term “passage insulators” means devices attached to the flanges of the compartments of modules forming part of a complete switchgear of an elegasic unit (CSG) and intended to separate gas volumes between these compartments or to combine the various CSG modules into a single gas volume, as well as connections through the electrodes of conductors of the CSGM modules built into the passage insulators among themselves during the assembly of the CSGM. Passage insulators are gas dense and non-gas dense. With the help of gas-dense insulators, the gas volumes of KREE are separated. With the help of non-gas-dense insulators, various CSRE modules are combined into one gas volume. Passage insulators consist of a flange ring, a cast insulator and electrodes poured into the insulator.
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 85Материалы, оборудование, вещества, устройства, применяемые в сфере хозяйственно-питьевого водоснабжения и при очистке сточных вод, в плавательных бассейнах; Продукция машиностроения и приборостроения производственного, медицинского и бытового назначения, кроме запасных частей к транспортным средствам и бытовой технике (за исключением контактирующих с питьевой водой и пищевыми продуктами); 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
- Постановление № 2425Единый перечень продукции: сертификация и декларирование в РФ
- Реакторы, включая реакторы токоограничивающие бетонные — declaration of conformity (part of the heading) · ГОСТ 14794-79
- ТР ТС 001/2011Safety of railway rolling stock
- Резисторы пусковые, электрического тормоза, демпферные — declaration of conformity
- ТР ТС 002/2011Safety of high-speed rail transport
- Резисторы пусковые, электрического тормоза, демпферные — declaration of conformity
- ТР ЕАЭС 052/2021On the safety of the metro rolling stock
- Резисторы пусковые, электрического тормоза, демпферные — declaration of conformity
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.
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.
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.
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
The right code is in the HS code search.