European Union tariff, chapter 40: Rubber and articles thereof
Last updated
Key facts
- National lines
- 115
- Subheadings
- 80
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 40: Rubber and articles thereof
Summary
The European Union tariff has 115 national lines in HS chapter 40 (rubber and articles thereof), under 80 subheadings in 17 headings.
Subheadings with European Union lines
The European Union tariff has 115 national lines in HS chapter 40 (rubber and articles thereof), under 80 subheadings in 17 headings.
40.01 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
- 4001.10Natural rubber latex, whether or not pre-vulcanised1 line
- 4001.21Natural rubber in other forms: Smoked sheets1 line
- 4001.22Natural rubber in other forms: Technically specified natural rubber (TSNR)1 line
- 4001.29Natural rubber in other forms: Other1 line
- 4001.30Balata, gutta-percha, guayule, chicle and similar natural gums1 line
40.02 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip
- 4002.11Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): Latex1 line
- 4002.19Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): Other4 lines
- 4002.20Butadiene rubber (BR)1 line
- 4002.31Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): Isobutene-isoprene (butyl) rubber (IIR)1 line
- 4002.39Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): Other1 line
- 4002.41Chloroprene (chlorobutadiene) rubber (CR): Latex1 line
- 4002.49Chloroprene (chlorobutadiene) rubber (CR): Other1 line
- 4002.51Acrylonitrile-butadiene rubber (NBR): Latex1 line
- 4002.59Acrylonitrile-butadiene rubber (NBR): Other1 line
- 4002.60Isoprene rubber (IR)1 line
- 4002.70Ethylene-propylene-non-conjugated diene rubber (EPDM)1 line
- 4002.80Mixtures of any product of heading 40.01 with any product of this heading1 line
- 4002.91Other: Latex1 line
- 4002.99Other: Other2 lines
40.03 Reclaimed rubber in primary forms or in plates, sheets or strip
- 4003.00Reclaimed rubber in primary forms or in plates, sheets or strip1 line
40.04 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
- 4004.00Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom1 line
40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
40.06 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
40.07 Vulcanised rubber thread and cord
- 4007.00Vulcanised rubber thread and cord1 line
40.08 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
40.09 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
- 4009.11Not reinforced or otherwise combined with other materials: Without fittings1 line
- 4009.12Not reinforced or otherwise combined with other materials: With fittings2 lines
- 4009.21Reinforced or otherwise combined only with metal: Without fittings1 line
- 4009.22Reinforced or otherwise combined only with metal: With fittings2 lines
- 4009.31Reinforced or otherwise combined only with textile materials: Without fittings2 lines
- 4009.32Reinforced or otherwise combined only with textile materials: With fittings3 lines
- 4009.41Reinforced or otherwise combined with other materials: Without fittings1 line
- 4009.42Reinforced or otherwise combined with other materials: With fittings3 lines
40.10 Conveyor or transmission belts or belting, of vulcanised rubber
- 4010.11Conveyor belts or belting: Reinforced only with metal1 line
- 4010.12Conveyor belts or belting: Reinforced only with textile materials1 line
- 4010.19Conveyor belts or belting: Other1 line
- 4010.31Transmission belts or belting: Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm2 lines
- 4010.32Transmission belts or belting: Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm1 line
- 4010.33Transmission belts or belting: Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm2 lines
- 4010.34Transmission belts or belting: Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm1 line
- 4010.35Transmission belts or belting: Endless synchronous belts, of an outside circumference exceeding 60cm but not exceeding 150cm1 line
- 4010.36Transmission belts or belting: Endless synchronous belts, of an outside circumference exceeding 150cm but not exceeding 198cm1 line
- 4010.39Transmission belts or belting: Other2 lines
40.11 New pneumatic tyres, of rubber
- 4011.10Of a kind used on motor cars (including station wagons and racing cars)1 line
- 4011.20Of a kind used on buses or lorries2 lines
- 4011.30Of a kind used on aircraft2 lines
- 4011.40Of a kind used on motorcycles1 line
- 4011.50Of a kind used on bicycles1 line
- 4011.70Of a kind used on agricultural or forestry vehicles and machines1 line
- 4011.80Of a kind used on construction, mining or industrial handling vehicles and machines1 line
- 4011.90Other1 line
40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
- 4012.11Retreaded tyres: Of a kind used on motor cars (including station wagons and racing cars)1 line
- 4012.12Retreaded tyres: Of a kind used on buses or lorries2 lines
- 4012.13Retreaded tyres: Of a kind used on aircraft2 lines
- 4012.19Retreaded tyres: Other1 line
- 4012.20Used pneumatic tyres2 lines
- 4012.90Other3 lines
40.13 Inner tubes, of rubber
40.14 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
40.15 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber
40.16 Other articles of vulcanised rubber other than hard rubber
40.17 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber
- 4017.00Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber1 line
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 40 are live on border.bot for the United States (198 lines, also used by 1 other country).
- United States198 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 40?
The European Union tariff has 115 national lines in HS chapter 40 (rubber and articles thereof), under 80 subheadings in 17 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.