Subheading · Chapter 40 · Heading 4005

4005.99

4005.99: Compounded rubber, unvulcanised, in primary forms: other, other

Official description Other

4005.99 is a six-digit subheading of heading 4005, compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, 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. 4005 99 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 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 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£9.8m-0.2% · previous 12 months
Average import price£3.09 per kg
Jan 2024: £1mFeb 2024: £1mMar 2024: £765kApr 2024: £1.2mMay 2024: £765kJun 2024: £799kJul 2024: £951kAug 2024: £801kSept 2024: £934kOct 2024: £700kNov 2024: £811kDec 2024: £573kJan 2025: £734kFeb 2025: £1mMar 2025: £981kApr 2025: £1.1mMay 2025: £610kJun 2025: £617kJul 2025: £890kAug 2025: £831kSept 2025: £583kOct 2025: £753kNov 2025: £610kDec 2025: £711kJan 2026: £713kFeb 2026: £761kMar 2026: £867kApr 2026: £884kMay 2026: £710kJun 2026: £1mJul 2026: £1.1mAug 2026: £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
Germany £4.3m 43.8% -6.4%
Türkiye £1.8m 18.5% +15.1%
United States £1.5m 15.4% +62.8%
United Kingdom £686k 7% +13.6%
France £571k 5.9% +4.8%
Italy £431k 4.4% -31.3%
China £152k 1.6% -39.8%
Spain £119k 1.2% -62%

Same subheading in other tariffs

World trade in 2024

4005.99 · US$1bn

Trade value (US$) no reported trade < US$605kUS$605k+US$6m+US$29m+> US$123m

Exports: 95
  1. Germany: US$247m
  2. United States: US$139m
  3. Italy: US$123m
  4. France: US$96m
  5. Türkiye: US$79m
  6. United Kingdom: US$42m
  7. Poland: US$39m
  8. China: US$31m
  9. Belgium: US$30m
  10. Spain: US$29m
  11. South Korea: US$22m
  12. Netherlands: US$19m
  13. India: US$18m
  14. Bulgaria: US$15m
  15. Slovenia: US$15m
  16. Brazil: US$10m
  17. Thailand: US$10m
  18. Japan: US$8m
  19. Taiwan: US$7m
  20. Mexico: US$7m
  21. Romania: US$6m
  22. Luxembourg: US$6m
  23. Singapore: US$6m
  24. Czechia: US$5m
  25. Portugal: US$5m
  26. Malaysia: US$4m
  27. Hungary: US$4m
  28. Austria: US$3m
  29. Sweden: US$2m
  30. Australia: US$2m
  31. Serbia: US$2m
  32. Indonesia: US$2m
  33. Canada: US$2m
  34. Denmark: US$2m
  35. Philippines: US$2m
  36. Uruguay: US$2m
  37. San Marino: US$2m
  38. Sri Lanka: US$2m
  39. Hong Kong SAR China: US$1m
  40. Slovakia: US$1m
  41. Norway: US$1m
  42. Vietnam: US$952k
  43. Lithuania: US$840k
  44. South Africa: US$654k
  45. Colombia: US$649k
  46. Malta: US$605k
  47. North Macedonia: US$588k
  48. Estonia: US$538k
  49. Russia: US$508k
  50. Switzerland: US$386k
  51. Egypt: US$376k
  52. Latvia: US$265k
  53. Chile: US$262k
  54. Israel: US$240k
  55. Kazakhstan: US$232k
  56. Finland: US$203k
  57. Laos: US$169k
  58. United Arab Emirates: US$129k
  59. Pakistan: US$126k
  60. Greece: US$80k

Top exporters

RankCountryValueShare
1 Germany US$247m 23.4%
2 United States US$139m 13.2%
3 Italy US$123m 11.7%
4 France US$96m 9.1%
5 Türkiye US$79m 7.5%
6 United Kingdom US$42m 4%
7 Poland US$39m 3.7%
8 China US$31m 3%
9 Belgium US$30m 2.8%
10 Spain US$29m 2.8%

Top importers

RankCountryValueShare
1 Mexico US$87m 8.2%
2 Poland US$84m 8%
3 Germany US$68m 6.4%
4 France US$56m 5.3%
5 Spain US$55m 5.2%
6 China US$53m 5%
7 Belgium US$52m 4.9%
8 Czechia US$43m 4.1%
9 Luxembourg US$40m 3.8%
10 Italy US$38m 3.6%

Binding rulings for similar goods 1

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • 600012066 HMRC 1 April 2025 – 31 March 2028 · 4005 99 00 00

    thermoplastic vulcanizate (TPV) Physical form: granules Use: for injection moulding or extrusion

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 →

Subheading 4005.99 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 4005.99; the duty is duty-free.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

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

In the 12 months to August 2026, the UK imported these goods worth £9.8m (down 0% on the year before), at an average of £3.09 per kg; Germany supplied 44%, followed by Türkiye.

World trade in these goods reached US$1bn in 2024, down 11.3% on 2023.

Germany was the largest exporter with 23.4% of the total, ahead of the United States.

Questions and answers

What is the HS code for compounded rubber, unvulcanised, in primary forms: other, other?

Compounded rubber, unvulcanised, in primary forms: other, other fall under HS subheading 4005.99, part of heading 4005, in section VII of the Harmonized System.

What is the import duty on compounded rubber, unvulcanised, in primary forms in the UK?

Under the UK Global Tariff, imports under 4005.99 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 compounded rubber, unvulcanised, in primary forms in the EU?

Under the EU Combined Nomenclature, imports under 4005.99 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 compounded rubber, unvulcanised, in primary forms?

Germany, with US$247m in 2024 (23.4% 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 Germany (44%), Türkiye (19%) and United States (15%), out of total imports of £9.8m.