Subheading · Chapter 40 · Heading 4002

4002.31

4002.31: Isobutene-isoprene (butyl) rubber (IIR)

Subheading 4002.31 belongs to heading 4002 (synthetic rubber and factice derived from oils, in primary forms or in plates…) in chapter 40.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4002 31 00 00 Isobutene-isoprene (butyl) rubber (iir) Free

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • 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
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£3.1m-16.7% · previous 12 months
Average import price£2.08 per kg
Jan 2024: £93kFeb 2024: £358kMar 2024: £190kApr 2024: £642kMay 2024: £266kJun 2024: £270kJul 2024: £259kAug 2024: £271kSept 2024: £256kOct 2024: £148kNov 2024: £313kDec 2024: £47kJan 2025: £218kFeb 2025: £226kMar 2025: £447kApr 2025: £396kMay 2025: £401kJun 2025: £380kJul 2025: £437kAug 2025: £473kSept 2025: £215kOct 2025: £93kNov 2025: £109kDec 2025: £321kJan 2026: £166kFeb 2026: £268kMar 2026: £232kApr 2026: £187kMay 2026: £300kJun 2026: £578kJul 2026: £290kAug 2026: £356k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £1.3m 42% -20%
United States £855k 27.4% -26.3%
Belgium £230k 7.4% +9.3%
India £217k 7% +18.7%
Canada £194k 6.2% +61.6%
Poland £182k 5.8% +8.1%
Singapore £54k 1.7% -48.2%
Germany £52k 1.7% -24.7%

Same subheading in other tariffs

World trade in 2024

4002.31 · US$666m

Trade value (US$) no reported trade < US$180kUS$180k+US$2m+US$40m+> US$98m

Exports: 67
  1. Russia: US$197m
  2. Singapore: US$98m
  3. China: US$88m
  4. United States: US$52m
  5. India: US$41m
  6. Saudi Arabia: US$41m
  7. Canada: US$40m
  8. Belgium: US$37m
  9. Japan: US$22m
  10. Netherlands: US$10m
  11. Poland: US$6m
  12. Germany: US$5m
  13. Switzerland: US$5m
  14. France: US$4m
  15. United Kingdom: US$3m
  16. Lithuania: US$2m
  17. Hungary: US$2m
  18. Denmark: US$2m
  19. Türkiye: US$2m
  20. Mexico: US$2m
  21. Italy: US$1m
  22. Latvia: US$1m
  23. South Korea: US$1m
  24. Malaysia: US$801k
  25. United Arab Emirates: US$647k
  26. Thailand: US$645k
  27. Hong Kong SAR China: US$561k
  28. Taiwan: US$506k
  29. Malta: US$490k
  30. Croatia: US$386k
  31. Vietnam: US$231k
  32. Colombia: US$204k
  33. South Africa: US$180k
  34. Brazil: US$151k
  35. Czechia: US$117k
  36. Slovakia: US$103k
  37. Australia: US$91k
  38. Austria: US$74k
  39. Serbia: US$52k
  40. Ukraine: US$51k
  41. Portugal: US$49k
  42. Slovenia: US$39k
  43. Côte d’Ivoire: US$36k
  44. Spain: US$34k
  45. North Macedonia: US$34k
  46. Sweden: US$31k
  47. Ireland: US$28k
  48. Finland: US$21k
  49. Indonesia: US$20k
  50. Norway: US$19k
  51. Greece: US$9k
  52. Luxembourg: US$8k
  53. Curaçao: US$8k
  54. New Zealand: US$8k
  55. Bosnia & Herzegovina: US$7k
  56. Bulgaria: US$7k
  57. Chile: US$6k
  58. Romania: US$6k
  59. Kenya: US$6k
  60. Panama: US$5k

Top exporters

RankCountryValueShare
1 Russia US$197m 29.5%
2 Singapore US$98m 14.7%
3 China US$88m 13.2%
4 United States US$52m 7.8%
5 India US$41m 6.2%
6 Saudi Arabia US$41m 6.1%
7 Canada US$40m 6%
8 Belgium US$37m 5.5%
9 Japan US$22m 3.3%
10 Netherlands US$10m 1.5%

Top importers

RankCountryValueShare
1 China US$234m 35.2%
2 Thailand US$60m 8.9%
3 Belgium US$46m 6.8%
4 India US$38m 5.8%
5 Indonesia US$26m 4%
6 Germany US$25m 3.7%
7 United States US$24m 3.7%
8 Pakistan US$22m 3.2%
9 South Korea US$18m 2.7%
10 Vietnam US$18m 2.6%

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/1540 of 6 July 2026 imposing a definitive anti-dumping duty on imports of new pneumatic tyres, of rubber, of a kind used on motor cars, buses or lorries with a load index not exceeding 121 (tyres) originating in the People’s Republic of China

    CELEX 32026R1540 · Source: eur-lex.europa.eu

  2. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

The UK Global Tariff has one tariff line for subheading 4002.31; the duty is duty-free.

Subheading 4002.31 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £3.1m between September 2025 and August 2026 (down 17% on the year before); China supplied 42%, followed by United States.

In 2024, countries exported these goods worth US$666m (+7.4% year on year).

The largest exporter was Russia (US$197m), followed by Singapore.

Questions and answers

What is the HS code for isobutene-isoprene (butyl) rubber (IIR)?

Isobutene-isoprene (butyl) rubber (IIR) fall under HS subheading 4002.31, part of heading 4002, in section VII of the Harmonized System.

What is the import duty on isobutene-isoprene (butyl) rubber (IIR) in the UK?

Under the UK Global Tariff, imports under 4002.31 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on isobutene-isoprene (butyl) rubber (IIR) in the EU?

Under the EU Combined Nomenclature, imports under 4002.31 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most isobutene-isoprene (butyl) rubber (IIR)?

Russia, with US$197m in 2024 (29.5% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were China (42%), United States (27%) and Belgium (7%), out of total imports of £3.1m.