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40
Tariff Chapter 40
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
What does heading 4005 of the customs tariff cover?
Heading 4005 covers compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip. This heading is part of Chapter 40 covering rubber and articles thereof, one of the key industrial materials used in automotive, construction, medical and many other sectors. Customs duty rates generally range from 0% to 6.5% depending on processing level. Import requires REACH compliance declaration. Rubber products for food contact must comply with Regulation (EC) No 1935/2004. Medical rubber devices are subject to MDR Regulation (EU) 2017/745. Heading 4005 is part of Chapter 40 (plastics and rubber) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 4005 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 4005 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.
Duty rates and import requirements for heading 4005
Customs duty rates generally range from 0% to 6.5% depending on processing level. Import requires REACH compliance declaration. Import of rubber and rubber articles requires REACH compliance declaration. Rubber products for food contact must comply with Regulation (EC) No 1935/2004. Correct classification under heading 4005 requires identification of rubber type and processing level. Check whether the product contains restricted substances (e.g. polycyclic aromatic hydrocarbons - PAHs). When importing goods under heading 4005 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 4005 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 4005 are subject to product safety compliance controls. Required documentation includes: EN standard conformity certificates, REACH documentation, food contact declarations. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.
Classification of goods under heading 4005 — key considerations
Heading 4005 covers compounded rubber, unvulcanised, in primary forms or in plates, sheets. Raw/primary rubber: headings 4001-4005. Finished rubber articles (hoses: 4009, belts: 4010, tyres: 4011-4013, hygienic: 4014/4015, other: 4016/4017) classified by article form. Key distinction: 4005 = rubber in RAW/PRIMARY form, 4006-4017 = finished articles. Rubber compounds: 4005.
Frequently asked questions
What duty rates apply to compounded rubber, unvulcanised, in primary forms or in plates, sheets under heading 4005?
Customs duty rates for compounded rubber, unvulcanised, in primary forms or in plates, sheets under heading 4005 depend on the specific tariff subheading (8- or 10-digit code) and the country of origin. MFN rates apply to imports from countries without preferential trade agreements. Preferential rates may be available under Free Trade Agreements (FTAs), the GSP scheme, or autonomous tariff suspensions. Current rates for heading 4005 should be verified in the European Commission's TARIC database. Standard VAT rate in Poland is 23%.
What documents are required when importing compounded rubber, unvulcanised, in primary forms or in plates, sheets into the EU?
Importing compounded rubber, unvulcanised, in primary forms or in plates, sheets under heading 4005 into the EU requires a customs declaration with the correct CN classification and the importer's EORI number. Standard documentation includes a commercial invoice, transport document and product specification. A certificate of origin is needed for preferential rates. Additional regulatory requirements depend on the product type and may include safety, conformity or quality control certificates. Imports are governed by the Union Customs Code (UCC).
What should be considered when classifying compounded rubber, unvulcanised, in primary forms or in plates, sheets under heading 4005?
Classification of goods under heading 4005 requires applying the General Rules for the Interpretation of the Combined Nomenclature (CN). Key factors include the product's composition, intended use and level of processing. Heading 4005 covers compounded rubber, unvulcanised, in primary forms or in plates, sheets — exact classification to the 6-, 8- or 10-digit subheading depends on the specific characteristics of the goods. In case of doubt, it is recommended to apply for a Binding Tariff Information (BTI) from the competent customs authority. The EBTI database on the European Commission website can help with classifying similar goods. Current duty rates should be verified in the European Commission's TARIC database.
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