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40
Tariff Chapter 40
RUBBER AND ARTICLES THEREOF
What does Chapter 40 of the Customs Tariff cover?
Chapter 40 of the EU Customs Tariff covers natural and synthetic rubber, factice and articles of rubber. Classified here are natural rubber (latex, crepe, sheets, granules), synthetic rubber and factice (styrene-butadiene rubber SBR, polybutadiene, chloroprene rubber, butyl rubber EPDM, silicone rubber and others), rubber compounds, reclaimed rubber, rubber waste and scrap, plates, sheets and strip of vulcanised rubber not reinforced, rubber tubes and pipes, conveyor and transmission belts, new and used (retreaded) pneumatic tyres, inner tubes, rubber hygienic articles, rubber clothing and accessories, gaskets and washers, rubber floor coverings and other articles of vulcanised rubber. Tyres constitute by far the most important product group in this chapter in terms of value and trade volume. The import of tyres into the EU is subject to energy labelling regulations. Rubber articles used in the food and medical industries must meet additional safety requirements. Natural rubber is a strategic raw material imported primarily from South-East Asia.
Duty rates in Chapter 40
Customs duty rates in Chapter 40 range from 0% to 6.5%. Natural rubber in primary forms carries a zero customs duty rate. Synthetic rubber is subject to rates from 0% to 6.5%. New pneumatic tyres carry a customs duty rate from 2.5% to 4.5%, with car tyres subject to a rate of 4.5%. Rubber tubes and pipes carry a rate of 3%. Conveyor belts are subject to a rate of 6.5%. Upon import into Poland, the standard VAT rate of 23% applies. Imports of tyres from China may be subject to additional anti-dumping duties.
Goods classification in Chapter 40 — key considerations
When classifying rubber, it is important to distinguish between natural and synthetic rubber and between unvulcanised and vulcanised rubber. Tyres are classified according to their intended use (passenger cars, trucks, aircraft, agricultural vehicles) and condition (new, retreaded, used). Articles of hard rubber (ebonite) are classified under separate headings. Products combining rubber with other materials are classified according to the material giving the essential character. Silicone rubber is classified in this chapter, not in Chapter 39.
Frequently asked questions
What goods are classified in Chapter 40 of the Customs Tariff?
Chapter 40 covers natural and synthetic rubber, rubber compounds, tyres, inner tubes, hoses, transmission belts, gaskets and other articles of rubber. Tyres constitute the most important product group of this chapter.
What are the duty rates in Chapter 40?
Natural rubber is exempt from duty. New tyres are subject to customs duty rates from 4% to 4.5%. Retreaded tyres carry rates from 2.5% to 4.5%. Synthetic rubber has rates from 0% to 2.9%, and articles of vulcanised rubber from 2.5% to 3.5%. Upon import into Poland, the standard VAT rate of 23% applies.
How to find the correct CN code in Chapter 40?
The type of rubber (natural, synthetic, vulcanised), the product form and intended use must be determined. For tyres, the dimensions, load capacity and intended vehicle are key. The manufacturer's technical specification is the fundamental classification document.
Useful tools & resources
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