Subheading · Chapter 40 · Heading 4002

4002.59

4002.59: Synthetic rubber and factice derived from oils, in primary: acrylonitrile-butadiene rubber (NBR), other

Official description Other

Subheading 4002.59 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: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4002 59 00 00 Other 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 3

  • 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 on restricted goods and technologies
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y920 Goods other than those described in the footnotes linked to the measure
  • 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£18.3m-14.6% · previous 12 months
Average import price£2.64 per kg
Jan 2024: £1.6mFeb 2024: £2.1mMar 2024: £1.9mApr 2024: £2.8mMay 2024: £2.5mJun 2024: £1.8mJul 2024: £1.3mAug 2024: £3mSept 2024: £1.7mOct 2024: £1.9mNov 2024: £2.1mDec 2024: £852kJan 2025: £1.4mFeb 2025: £1.8mMar 2025: £1.6mApr 2025: £1.4mMay 2025: £2.2mJun 2025: £2.2mJul 2025: £2.7mAug 2025: £1.6mSept 2025: £1.7mOct 2025: £1.6mNov 2025: £1.4mDec 2025: £989kJan 2026: £2.1mFeb 2026: £1.1mMar 2026: £1.4mApr 2026: £1.1mMay 2026: £1.3mJun 2026: £1.9mJul 2026: £2.4mAug 2026: £1.1m 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
South Korea £7.2m 39.1% +21.6%
France £4.6m 25.2% +3.6%
United States £3.1m 16.7% -41.9%
Germany £903k 4.9% -61.2%
Belgium £721k 3.9% +17.6%
China £691k 3.8% -9.7%
Japan £663k 3.6% -2.9%
Italy £224k 1.2% -65.9%

Same subheading in other tariffs

World trade in 2024

4002.59 · US$1.2bn

Trade value (US$) no reported trade < US$287.6kUS$287.6k+US$4.6m+US$60.3m+> US$160.4m

Exports: 70
  1. South Korea: US$261.9m
  2. France: US$190.7m
  3. United States: US$160.4m
  4. Japan: US$135m
  5. Germany: US$74.8m
  6. China: US$60.8m
  7. Russia: US$60.3m
  8. Taiwan: US$34.5m
  9. Netherlands: US$31.3m
  10. Mexico: US$30.4m
  11. Italy: US$30.3m
  12. Belgium: US$24.8m
  13. Brazil: US$15.8m
  14. Thailand: US$11.3m
  15. Spain: US$8.5m
  16. Poland: US$5.1m
  17. United Kingdom: US$4.6m
  18. India: US$4m
  19. Malaysia: US$2.1m
  20. Hong Kong SAR China: US$2m
  21. Bulgaria: US$1.6m
  22. Czechia: US$1.6m
  23. Norway: US$1.1m
  24. Singapore: US$1m
  25. Türkiye: US$957.1k
  26. Vietnam: US$924.2k
  27. Portugal: US$702.8k
  28. Sweden: US$692k
  29. Canada: US$573.9k
  30. Argentina: US$485k
  31. Slovenia: US$442.2k
  32. Serbia: US$360.2k
  33. Estonia: US$353.9k
  34. Denmark: US$287.6k
  35. Romania: US$277.7k
  36. Hungary: US$235.4k
  37. Austria: US$207.9k
  38. Latvia: US$195.8k
  39. Switzerland: US$103.4k
  40. Indonesia: US$88.5k
  41. Finland: US$81.6k
  42. Lithuania: US$73.9k
  43. South Africa: US$65.6k
  44. Colombia: US$62.8k
  45. Ireland: US$60.8k
  46. Australia: US$52.6k
  47. Malta: US$44.2k
  48. Oman: US$43.3k
  49. Laos: US$38.8k
  50. Peru: US$20.5k
  51. Uruguay: US$19.2k
  52. North Korea: US$15.8k
  53. Croatia: US$12.2k
  54. United Arab Emirates: US$11.8k
  55. Sri Lanka: US$11.6k
  56. Chile: US$11.2k
  57. Kenya: US$9.6k
  58. Greece: US$7.4k
  59. Costa Rica: US$3.4k
  60. Mozambique: US$3.1k

Top exporters

RankCountryValueShare
1 South Korea US$261.9m 22.5%
2 France US$190.7m 16.4%
3 United States US$160.4m 13.8%
4 Japan US$135m 11.6%
5 Germany US$74.8m 6.4%
6 China US$60.8m 5.2%
7 Russia US$60.3m 5.2%
8 Taiwan US$34.5m 3%
9 Netherlands US$31.3m 2.7%
10 Mexico US$30.4m 2.6%

Top importers

RankCountryValueShare
1 China US$187.9m 16.2%
2 United States US$147.1m 12.7%
3 India US$108.3m 9.3%
4 Germany US$100.4m 8.6%
5 Belgium US$72m 6.2%
6 Italy US$48.7m 4.2%
7 Netherlands US$42.2m 3.6%
8 Thailand US$35.6m 3.1%
9 Vietnam US$31.9m 2.7%
10 Poland US$31.1m 2.7%

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. 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 4002.59; the duty is duty-free.

Subheading 4002.59 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 £18.3m between September 2025 and August 2026 (down 15% on the year before); South Korea supplied 39%, followed by France.

In 2024, countries exported these goods worth US$1.2bn (−4.5% year on year).

The largest exporter was South Korea (US$261.9m), followed by France.

Questions and answers

What is the HS code for synthetic rubber and factice derived from oils, in primary: acrylonitrile-butadiene rubber (NBR), other?

Synthetic rubber and factice derived from oils, in primary: acrylonitrile-butadiene rubber (NBR), other fall under HS subheading 4002.59, part of heading 4002, in section VII of the Harmonized System.

What is the import duty on synthetic rubber and factice derived from oils… in the UK?

Under the UK Global Tariff, imports under 4002.59 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 synthetic rubber and factice derived from oils… in the EU?

Under the EU Combined Nomenclature, imports under 4002.59 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 synthetic rubber and factice derived from oils…?

South Korea, with US$261.9m in 2024 (22.5% 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 South Korea (39%), France (25%) and United States (17%), out of total imports of £18.3m.