EU Combined Nomenclature · CN code · HS 4006.90
4006 90 00: Other forms: other
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber:
- 4006 90 00 Other
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 4
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- Regulation 2658/87
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 2
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 0% reduced rate -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 18% -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 25%
TEDB · 26 October 2026
EU: imports by month · HS 4006.90
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €8.9m | 38% | -14.6% |
 United Kingdom | €3.8m | 16% | +12.4% |
 United States | €3.3m | 13.8% | -16.4% |
 Türkiye | €2.1m | 9.1% | -10.9% |
 Belarus | €1.5m | 6.2% | -66.4% |
 Thailand | €1.4m | 6.1% | +3.8% |
 Ukraine | €658k | 2.8% | -56.4% |
 Taiwan | €350k | 1.5% | -60.4% |
Same subheading in other tariffs
UK Free Third-country duty 1 tariff line Türkiye Free Third-country duty 5 tariff lines USA Free – 2.7% General (MFN) 2 tariff lines · average 1.4% 
Canada Free General (MFN) 1 tariff line 
Mexico Free – 15% General (MFN) 5 tariff lines · average 5% 
Brazil 12.6% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 4 tariff lines 
Japan Free General (MFN) 1 tariff line Taiwan 3.5% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 8 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 7% General (MFN) 1 tariff line 
Nigeria 5% General (MFN) 1 tariff line Legal notes
EU deforestation regulation (EUDR)
Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.
- Rubber applies from 30 December 2026
Unvulcanised rubber in other forms (e.g. rods, tubes and profile shapes) and articles (e.g. discs and rings)
Regulation (EU) 2023/1115, Annex I (consolidated text)
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
General notes to the chapter
RUBBER AND ARTICLES THEREOF
General
For the purposes of note 4(a) to this chapter, the term ‘non-thermoplastic substances’ means substances which cannot be softened repeatedly by heat treatment such that they can be shaped by moulding or extrusion.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Other | Free | — |
In the EU Combined Nomenclature, 4006 90 00 is one of 1 line under subheading 4006.90, other forms: other.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported goods of subheading 4006.90 worth €23.5m (down 22% on the year before), at an average of €5.19 per kg; China supplied 38%, followed by United Kingdom.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is 0%–2.7%, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 3.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 7% and the Nigeria duty is 5%.
EU member states imported goods of subheading 4006.90 worth US$214m in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 3rd with US$4m.
Questions and answers
What is the EU import duty for CN code 4006 90 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the EU import these goods from?
For subheading 4006.90 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$7m), followed by China.