Chapter · Section VII
Chapter 40: Rubber and articles thereof
- 0%–6%UK
- 0%–6.5%EU
- 10%–75%Türkiye
- 0%–14%USA
- US$229.3bnWorld trade in 2024
Chapter 40 of the Harmonized System has 17 headings and belongs to section VII (plastics and articles thereof; rubber and articles thereof).
The UK Global Tariff divides chapter 40 into 115 tariff lines; the duty is between 0% and 6% (average 2.2%). 34 of them are duty-free.
In the EU Combined Nomenclature, chapter 40 covers 91 tariff lines and the duty is between 0% and 6.5%. 33 of them are duty-free.
The Turkish Customs Tariff Schedule divides chapter 40 into 147 tariff lines; the statutory rate is between 10% and 75% (average 41.9%).
In 2024, countries exported chapter 40 goods worth US$229.3bn (+2.9% year on year).
The largest exporter was China (US$37.8bn), followed by Thailand.
The biggest buyer was the United States, with imports of US$35.8bn.
Duty rates compared
The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
Headings 17
- 4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
- 4002Synthetic 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
- 4003Reclaimed rubber in primary forms or in plates, sheets or strip
- 4004Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
- 4005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
- 4006Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
- 4007Vulcanised rubber thread and cord
- 4008Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
- 4009Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
- 4010Conveyor or transmission belts or belting, of vulcanised rubber
- 4011New pneumatic tyres, of rubber
- 4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
- 4013Inner tubes, of rubber
- 4014Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
- 4015Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber
- 4016Other articles of vulcanised rubber other than hard rubber
- 4017Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber
World trade in 2024
Trade value (US$) no reported trade < US$2.1mUS$2.1m+US$207.9m+US$3.2bn+> US$7.3bn
Exports: 225
- China: US$37.8bn
- Thailand: US$20bn
- Germany: US$16.3bn
- United States: US$14.6bn
- Japan: US$11.4bn
- South Korea: US$8.3bn
- Vietnam: US$7.3bn
- Malaysia: US$7.1bn
- France: US$6.7bn
- Poland: US$6.7bn
- Indonesia: US$6.3bn
- Italy: US$6.3bn
- Mexico: US$5.7bn
- Spain: US$5.6bn
- India: US$5.3bn
- Czechia: US$4.8bn
- Türkiye: US$4bn
- Canada: US$3.7bn
- Romania: US$3.6bn
- Netherlands: US$3.5bn
- Belgium: US$3.3bn
- Slovakia: US$3.3bn
- Hungary: US$3.2bn
- Taiwan: US$2.8bn
- Côte d’Ivoire: US$2.7bn
- United Kingdom: US$2.6bn
- Portugal: US$2bn
- Russia: US$1.9bn
- Brazil: US$1.8bn
- Cambodia: US$1.6bn
- Serbia: US$1.5bn
- Singapore: US$1.5bn
- Sri Lanka: US$1.1bn
- Sweden: US$1.1bn
- Slovenia: US$1.1bn
- Luxembourg: US$966.2m
- Austria: US$834.6m
- Philippines: US$782.5m
- Myanmar (Burma): US$750.2m
- Saudi Arabia: US$749.8m
- Finland: US$653.7m
- Laos: US$573.3m
- Bulgaria: US$560.2m
- Chile: US$503.1m
- South Africa: US$502.9m
- Switzerland: US$481.3m
- Denmark: US$446.9m
- Morocco: US$347.3m
- Costa Rica: US$347m
- United Arab Emirates: US$344m
- Hong Kong SAR China: US$235.1m
- Ghana: US$229.5m
- Guatemala: US$228.6m
- Australia: US$222m
- Lithuania: US$218.7m
- Ireland: US$212m
- Argentina: US$207.9m
- Latvia: US$188.2m
- Liberia: US$182.1m
- Egypt: US$176.9m
Trade value (US$) no reported trade < US$103.8mUS$103.8m+US$550.2m+US$2.9bn+> US$6bn
Imports: 225
- United States: US$35.8bn
- Germany: US$17.2bn
- China: US$17bn
- France: US$8.8bn
- Mexico: US$8.2bn
- Canada: US$6.9bn
- Italy: US$6bn
- United Kingdom: US$5.8bn
- Poland: US$5.6bn
- Netherlands: US$5.6bn
- Spain: US$5.4bn
- Brazil: US$4.7bn
- Japan: US$4.7bn
- Belgium: US$4.5bn
- India: US$4.4bn
- Australia: US$4bn
- Malaysia: US$3.9bn
- Türkiye: US$3.9bn
- Vietnam: US$3.6bn
- Czechia: US$3.3bn
- Russia: US$3.1bn
- South Korea: US$3bn
- Indonesia: US$2.9bn
- United Arab Emirates: US$2.9bn
- Thailand: US$2.8bn
- Romania: US$2.5bn
- Saudi Arabia: US$2.3bn
- Hungary: US$2.3bn
- Slovakia: US$2.1bn
- Sweden: US$2bn
- Austria: US$1.9bn
- Switzerland: US$1.7bn
- South Africa: US$1.4bn
- Taiwan: US$1.4bn
- Portugal: US$1.3bn
- Chile: US$1.2bn
- Singapore: US$1.2bn
- Argentina: US$1.1bn
- Egypt: US$1bn
- Morocco: US$1bn
- Philippines: US$1bn
- Peru: US$997.8m
- Denmark: US$982.3m
- Colombia: US$963.4m
- Kazakhstan: US$933.8m
- Ukraine: US$910.6m
- Norway: US$819m
- Slovenia: US$808.9m
- Finland: US$797.8m
- Iraq: US$776.6m
- Serbia: US$764.5m
- Luxembourg: US$729.8m
- Ireland: US$725.1m
- Israel: US$676m
- Bulgaria: US$638m
- Greece: US$631.4m
- Hong Kong SAR China: US$550.2m
- Pakistan: US$545.1m
- Cambodia: US$543.6m
- Nigeria: US$529.4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$37.8bn | 16.5% | |
| 2 | US$20bn | 8.7% | |
| 3 | US$16.3bn | 7.1% | |
| 4 | US$14.6bn | 6.4% | |
| 5 | US$11.4bn | 5% | |
| 6 | US$8.3bn | 3.6% | |
| 7 | US$7.3bn | 3.2% | |
| 8 | US$7.1bn | 3.1% | |
| 9 | US$6.7bn | 2.9% | |
| 10 | US$6.7bn | 2.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$35.8bn | 15.6% | |
| 2 | US$17.2bn | 7.5% | |
| 3 | US$17bn | 7.4% | |
| 4 | US$8.8bn | 3.9% | |
| 5 | US$8.2bn | 3.6% | |
| 6 | US$6.9bn | 3% | |
| 7 | US$6bn | 2.6% | |
| 8 | US$5.8bn | 2.5% | |
| 9 | US$5.6bn | 2.4% | |
| 10 | US$5.6bn | 2.4% |
Chapter notes
Notes
1. Except where the context otherwise requires, throughout the nomenclature the expression ‘rubber’ means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.
2. This chapter does not cover:
(a) goods of Section XI (textiles and textile articles);
(b) footwear or parts thereof of Chapter 64;
(c) headgear or parts thereof (including bathing caps) of Chapter 65;
(d) mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
(e) articles of Chapter 90, 92, 94 or 96; or
(f) articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013).
3. In headings 4001 to 4003 and 4005, the expression ‘primary forms’ applies only to the following forms:
(a) liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);
(b) blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4. In note 1 to this chapter and in heading 4002, the expression ‘synthetic rubber’ applies to:
(a) unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one-and-a-half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by note 5(B)(2) and (3) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;
(b) thioplasts (TM); and
(c) natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the abovementioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.
5.
(A) Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:
(1) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);
(2) pigments or other colouring matter, other than those added solely for the purpose of identification;
(3) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B).
(B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:
(1) emulsifiers or anti-tack agents;
(2) small amounts of breakdown products of emulsifiers;
(3) very small amounts of the following: heat-sensitive agents (generally, for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally, for obtaining electropositive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.
6. For the purposes of heading 4004, the expression ‘waste, parings and scrap’ means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.
7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 4008.
8. Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
9. In headings 4001, 4002, 4003, 4005 and 4008, the expressions ‘plates’, ‘sheets’ and ‘strip’ apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.
In heading 4008, the expressions ‘rods’ and ‘profile shapes’ apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.
Additional note
1. Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular rubber belong to Chapter 40, even if they are:
made up from woven, knitted or crocheted fabrics (other than those of heading 5906), felt or nonwovens impregnated, coated or covered with cellular rubber, or
made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular rubber.
(Note 3(c) to Chapter 56 and note 5, last paragraph, to Chapter 59).
Products classified here
Questions and answers
What is the HS code for rubber and articles thereof?
Rubber and articles thereof make up HS chapter 40, in section VII of the Harmonized System.
What is the import duty on rubber and articles thereof in the UK?
Under the UK Global Tariff, imports under 40 from countries without a preferential agreement are charged at 0% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on rubber and articles thereof in the EU?
Under the EU Combined Nomenclature, imports under 40 from countries without a preferential agreement are charged at 0% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most rubber and articles thereof?
China, with US$37.8bn in 2024 (16.5% of world exports).