# European Union tariff, chapter 40: Rubber and articles thereof > The European Union tariff has 115 national lines in HS chapter 40 (rubber and articles thereof), under 80 subheadings in 17 headings. Source: https://border.bot/countries/european-union/hs-codes/40 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 40](https://border.bot/countries/european-union/hs-codes/40) ## 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](https://border.bot/countries/european-union) - Chapter: 40: Rubber and articles thereof ## 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 - [4001.10](https://border.bot/countries/european-union/hs-codes/400110) Natural rubber latex, whether or not pre-vulcanised (1 line) - [4001.21](https://border.bot/countries/european-union/hs-codes/400121) Natural rubber in other forms: Smoked sheets (1 line) - [4001.22](https://border.bot/countries/european-union/hs-codes/400122) Natural rubber in other forms: Technically specified natural rubber (TSNR) (1 line) - [4001.29](https://border.bot/countries/european-union/hs-codes/400129) Natural rubber in other forms: Other (1 line) - [4001.30](https://border.bot/countries/european-union/hs-codes/400130) Balata, gutta-percha, guayule, chicle and similar natural gums (1 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 - [4002.11](https://border.bot/countries/european-union/hs-codes/400211) Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): Latex (1 line) - [4002.19](https://border.bot/countries/european-union/hs-codes/400219) Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): Other (4 lines) - [4002.20](https://border.bot/countries/european-union/hs-codes/400220) Butadiene rubber (BR) (1 line) - [4002.31](https://border.bot/countries/european-union/hs-codes/400231) Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): Isobutene-isoprene (butyl) rubber (IIR) (1 line) - [4002.39](https://border.bot/countries/european-union/hs-codes/400239) Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): Other (1 line) - [4002.41](https://border.bot/countries/european-union/hs-codes/400241) Chloroprene (chlorobutadiene) rubber (CR): Latex (1 line) - [4002.49](https://border.bot/countries/european-union/hs-codes/400249) Chloroprene (chlorobutadiene) rubber (CR): Other (1 line) - [4002.51](https://border.bot/countries/european-union/hs-codes/400251) Acrylonitrile-butadiene rubber (NBR): Latex (1 line) - [4002.59](https://border.bot/countries/european-union/hs-codes/400259) Acrylonitrile-butadiene rubber (NBR): Other (1 line) - [4002.60](https://border.bot/countries/european-union/hs-codes/400260) Isoprene rubber (IR) (1 line) - [4002.70](https://border.bot/countries/european-union/hs-codes/400270) Ethylene-propylene-non-conjugated diene rubber (EPDM) (1 line) - [4002.80](https://border.bot/countries/european-union/hs-codes/400280) Mixtures of any product of heading 40.01 with any product of this heading (1 line) - [4002.91](https://border.bot/countries/european-union/hs-codes/400291) Other: Latex (1 line) - [4002.99](https://border.bot/countries/european-union/hs-codes/400299) Other: Other (2 lines) ### 40.03 Reclaimed rubber in primary forms or in plates, sheets or strip - [4003.00](https://border.bot/countries/european-union/hs-codes/400300) Reclaimed rubber in primary forms or in plates, sheets or strip (1 line) ### 40.04 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom - [4004.00](https://border.bot/countries/european-union/hs-codes/400400) Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom (1 line) ### 40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip - [4005.10](https://border.bot/countries/european-union/hs-codes/400510) Compounded with carbon black or silica (1 line) - [4005.20](https://border.bot/countries/european-union/hs-codes/400520) Solutions; dispersions other than those of subheading 4005.10 (1 line) - [4005.91](https://border.bot/countries/european-union/hs-codes/400591) Other: Plates, sheets and strip (1 line) - [4005.99](https://border.bot/countries/european-union/hs-codes/400599) Other: Other (1 line) ### 40.06 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber - [4006.10](https://border.bot/countries/european-union/hs-codes/400610) “Camel-back” strips for retreading rubber tyres (1 line) - [4006.90](https://border.bot/countries/european-union/hs-codes/400690) Other (1 line) ### 40.07 Vulcanised rubber thread and cord - [4007.00](https://border.bot/countries/european-union/hs-codes/400700) Vulcanised rubber thread and cord (1 line) ### 40.08 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber - [4008.11](https://border.bot/countries/european-union/hs-codes/400811) Of cellular rubber: Plates, sheets and strip (1 line) - [4008.19](https://border.bot/countries/european-union/hs-codes/400819) Of cellular rubber: Other (1 line) - [4008.21](https://border.bot/countries/european-union/hs-codes/400821) Of non-cellular rubber: Plates, sheets and strip (2 lines) - [4008.29](https://border.bot/countries/european-union/hs-codes/400829) Of non-cellular rubber: Other (2 lines) ### 40.09 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) - [4009.11](https://border.bot/countries/european-union/hs-codes/400911) Not reinforced or otherwise combined with other materials: Without fittings (1 line) - [4009.12](https://border.bot/countries/european-union/hs-codes/400912) Not reinforced or otherwise combined with other materials: With fittings (2 lines) - [4009.21](https://border.bot/countries/european-union/hs-codes/400921) Reinforced or otherwise combined only with metal: Without fittings (1 line) - [4009.22](https://border.bot/countries/european-union/hs-codes/400922) Reinforced or otherwise combined only with metal: With fittings (2 lines) - [4009.31](https://border.bot/countries/european-union/hs-codes/400931) Reinforced or otherwise combined only with textile materials: Without fittings (2 lines) - [4009.32](https://border.bot/countries/european-union/hs-codes/400932) Reinforced or otherwise combined only with textile materials: With fittings (3 lines) - [4009.41](https://border.bot/countries/european-union/hs-codes/400941) Reinforced or otherwise combined with other materials: Without fittings (1 line) - [4009.42](https://border.bot/countries/european-union/hs-codes/400942) Reinforced or otherwise combined with other materials: With fittings (3 lines) ### 40.10 Conveyor or transmission belts or belting, of vulcanised rubber - [4010.11](https://border.bot/countries/european-union/hs-codes/401011) Conveyor belts or belting: Reinforced only with metal (1 line) - [4010.12](https://border.bot/countries/european-union/hs-codes/401012) Conveyor belts or belting: Reinforced only with textile materials (1 line) - [4010.19](https://border.bot/countries/european-union/hs-codes/401019) Conveyor belts or belting: Other (1 line) - [4010.31](https://border.bot/countries/european-union/hs-codes/401031) Transmission 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 cm (2 lines) - [4010.32](https://border.bot/countries/european-union/hs-codes/401032) Transmission 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 cm (1 line) - [4010.33](https://border.bot/countries/european-union/hs-codes/401033) Transmission 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 cm (2 lines) - [4010.34](https://border.bot/countries/european-union/hs-codes/401034) Transmission 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 cm (1 line) - [4010.35](https://border.bot/countries/european-union/hs-codes/401035) Transmission belts or belting: Endless synchronous belts, of an outside circumference exceeding 60cm but not exceeding 150cm (1 line) - [4010.36](https://border.bot/countries/european-union/hs-codes/401036) Transmission belts or belting: Endless synchronous belts, of an outside circumference exceeding 150cm but not exceeding 198cm (1 line) - [4010.39](https://border.bot/countries/european-union/hs-codes/401039) Transmission belts or belting: Other (2 lines) ### 40.11 New pneumatic tyres, of rubber - [4011.10](https://border.bot/countries/european-union/hs-codes/401110) Of a kind used on motor cars (including station wagons and racing cars) (1 line) - [4011.20](https://border.bot/countries/european-union/hs-codes/401120) Of a kind used on buses or lorries (2 lines) - [4011.30](https://border.bot/countries/european-union/hs-codes/401130) Of a kind used on aircraft (2 lines) - [4011.40](https://border.bot/countries/european-union/hs-codes/401140) Of a kind used on motorcycles (1 line) - [4011.50](https://border.bot/countries/european-union/hs-codes/401150) Of a kind used on bicycles (1 line) - [4011.70](https://border.bot/countries/european-union/hs-codes/401170) Of a kind used on agricultural or forestry vehicles and machines (1 line) - [4011.80](https://border.bot/countries/european-union/hs-codes/401180) Of a kind used on construction, mining or industrial handling vehicles and machines (1 line) - [4011.90](https://border.bot/countries/european-union/hs-codes/401190) Other (1 line) ### 40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber - [4012.11](https://border.bot/countries/european-union/hs-codes/401211) Retreaded tyres: Of a kind used on motor cars (including station wagons and racing cars) (1 line) - [4012.12](https://border.bot/countries/european-union/hs-codes/401212) Retreaded tyres: Of a kind used on buses or lorries (2 lines) - [4012.13](https://border.bot/countries/european-union/hs-codes/401213) Retreaded tyres: Of a kind used on aircraft (2 lines) - [4012.19](https://border.bot/countries/european-union/hs-codes/401219) Retreaded tyres: Other (1 line) - [4012.20](https://border.bot/countries/european-union/hs-codes/401220) Used pneumatic tyres (2 lines) - [4012.90](https://border.bot/countries/european-union/hs-codes/401290) Other (3 lines) ### 40.13 Inner tubes, of rubber - [4013.10](https://border.bot/countries/european-union/hs-codes/401310) Of a kind used on motor cars (including station wagons and racing cars), buses or lorries (1 line) - [4013.20](https://border.bot/countries/european-union/hs-codes/401320) Of a kind used on bicycles (1 line) - [4013.90](https://border.bot/countries/european-union/hs-codes/401390) Other (1 line) ### 40.14 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber - [4014.10](https://border.bot/countries/european-union/hs-codes/401410) Sheath contraceptives (1 line) - [4014.90](https://border.bot/countries/european-union/hs-codes/401490) Other (1 line) ### 40.15 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber - [4015.12](https://border.bot/countries/european-union/hs-codes/401512) Gloves, mittens and mitts: Of a kind used for medical, surgical, dental or veterinary purposes (1 line) - [4015.19](https://border.bot/countries/european-union/hs-codes/401519) Gloves, mittens and mitts: Other (1 line) - [4015.90](https://border.bot/countries/european-union/hs-codes/401590) Other (1 line) ### 40.16 Other articles of vulcanised rubber other than hard rubber - [4016.10](https://border.bot/countries/european-union/hs-codes/401610) Of cellular rubber (2 lines) - [4016.91](https://border.bot/countries/european-union/hs-codes/401691) Other: Floor coverings and mats (1 line) - [4016.92](https://border.bot/countries/european-union/hs-codes/401692) Other: Erasers (1 line) - [4016.93](https://border.bot/countries/european-union/hs-codes/401693) Other: Gaskets, washers and other seals (3 lines) - [4016.94](https://border.bot/countries/european-union/hs-codes/401694) Other: Boat or dock fenders, whether or not inflatable (1 line) - [4016.95](https://border.bot/countries/european-union/hs-codes/401695) Other: Other inflatable articles (1 line) - [4016.99](https://border.bot/countries/european-union/hs-codes/401699) Other: Other (10 lines) ### 40.17 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber - [4017.00](https://border.bot/countries/european-union/hs-codes/401700) Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber (1 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 States](https://border.bot/countries/united-states/hs-codes/40): 198 lines, used by 1 other country - [The Harmonized System text for chapter 40](https://border.bot/hs-codes/40) - Previous chapter: [39](https://border.bot/countries/european-union/hs-codes/39) Plastics and articles thereof - Next chapter: [41](https://border.bot/countries/european-union/hs-codes/41) Raw hides and skins (other than furskins) and leather ## 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. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/40.json