Subheading 400510 of the Combined Nomenclature covers unvulcanised rubber compounds in which natural or synthetic rubber has been mixed with carbon black or silica as a reinforcing filler. Carbon black and silica play a decisive technological role: they substantially increase abrasion resistance, tensile strength and durability of the final rubber article. The presence of carbon black or silica as the principal reinforcing filler is the criterion that distinguishes this subheading from subheadings 400591 and 400599, which cover compounds without those fillers. The goods may be supplied in the form of blocks, lumps, granules, strips or pellets, provided they have not been vulcanised. Compounds of subheading 400510 serve as an intermediate raw material for the tyre industry, where carbon black is the standard bead and tread filler, and for the manufacture of seals, technical profiles and drive belts. Classification is made in accordance with the General Rules for the Interpretation of the Combined Nomenclature, in particular Rules 1 and 6. The Chapter 40 Notes clarify that rubber includes both natural rubber and all types of synthetic rubber (e.g. SBR, EPDM, NBR, CR, IR, BR). In cases of doubt, a Binding Tariff Information (BTI) application to the competent customs authority is recommended.

Imports of rubber compounds under subheading 400510 into the European Union are subject to the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and lodge an electronic customs declaration in the relevant national import system with the correct CN code. Key documents include a commercial invoice describing the compound composition (type of base rubber, carbon black or silica content), a transport document, and a Safety Data Sheet (SDS) compliant with the CLP Regulation (EC) No 1272/2008. Rubber compounds containing substances of very high concern (SVHCs) are subject to the requirements of REACH Regulation (EC) No 1907/2006; the importer should verify the ECHA Candidate List. Technical carbon black used in compounds must meet safety standards; products intended for food contact are subject to additional requirements under Regulation (EC) No 1935/2004. Preferential duty rates are available under EU free trade agreements provided rules of origin are satisfied and appropriate proof of origin is supplied. Goods under subheading 400510 are not subject to the CBAM mechanism.

The current MFN (Most Favoured Nation) customs duties applicable to subheading 400510 must be verified in the EU TARIC database (ec.europa.eu/taxation_customs/dds2/taric) before each import, as they may be updated with each tariff revision. Preferential duty rates may be available under EU free trade agreements with Japan (EPA), South Korea (KOREU), Canada (CETA), Singapore (EUSFTA), Vietnam (EVFTA), the United Kingdom (TCA), and under the Generalised Scheme of Preferences (GSP and GSP+) for developing countries. The condition for applying preferential rates is compliance with the relevant rules of origin and the supply of a valid EUR.1 certificate, invoice declaration or REX registration. Importers should check in TARIC whether anti-dumping or countervailing measures apply to rubber compounds from specific countries of origin. Imports from Russia and Belarus may be subject to restrictions under EU sanctions packages. VAT at the domestic rate is charged on each import consignment. The 10-digit TARIC code must be verified before each customs clearance as annual CN revisions may result in code changes.