Subheading · Chapter 40 · Heading 4008
4008.21: Plates, sheets and strip
Non-cellular rubber sheets and strip
4008.21 is the HS subheading for non-cellular rubber sheets and strip, under heading 4008 in chapter 40.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4008 21 00 00 Plates, sheets and strip
- 4008 21 10 00 Floor coverings and mats 2%m²
- 4008 21 90 00 Other 2%
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 3
- 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)
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £21.6m | 25.9% | -25.9% | |
| £17.4m | 20.8% | +5.7% | |
| £15.5m | 18.6% | +16% | |
| £5.6m | 6.7% | +30.5% | |
| £4.1m | 4.9% | +3.7% | |
| £3.1m | 3.7% | +11.4% | |
| £3m | 3.6% | -10.2% | |
| £2.6m | 3.1% | +1.8% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$311kUS$311k+US$7m+US$37m+> US$161m
Exports: 134
- Germany: US$504m
- China: US$311m
- United States: US$238m
- Italy: US$161m
- India: US$111m
- Netherlands: US$91m
- Sweden: US$89m
- Japan: US$88m
- France: US$86m
- Spain: US$57m
- Canada: US$49m
- Luxembourg: US$41m
- United Kingdom: US$37m
- Austria: US$34m
- Slovenia: US$34m
- Malaysia: US$31m
- South Korea: US$29m
- Poland: US$27m
- Thailand: US$23m
- Belgium: US$22m
- Brazil: US$22m
- Taiwan: US$21m
- Mexico: US$21m
- Czechia: US$21m
- Türkiye: US$20m
- Romania: US$17m
- Hungary: US$12m
- Greece: US$11m
- United Arab Emirates: US$11m
- Slovakia: US$9m
- Denmark: US$7m
- Switzerland: US$7m
- Vietnam: US$5m
- Russia: US$5m
- Australia: US$4m
- Indonesia: US$4m
- Finland: US$3m
- South Africa: US$3m
- Portugal: US$3m
- Saudi Arabia: US$3m
- Kazakhstan: US$3m
- Sri Lanka: US$3m
- Lithuania: US$2m
- Singapore: US$2m
- Hong Kong SAR China: US$2m
- New Zealand: US$2m
- Israel: US$1m
- Serbia: US$1m
- Ireland: US$1m
- Norway: US$1m
- Latvia: US$1m
- Croatia: US$1m
- Bulgaria: US$1m
- Honduras: US$858k
- Belarus: US$600k
- Guatemala: US$564k
- Ukraine: US$522k
- Estonia: US$394k
- Dominican Republic: US$373k
- Egypt: US$354k
Trade value (US$) no reported trade < US$796kUS$796k+US$6m+US$24m+> US$106m
Imports: 210
- United States: US$321m
- Germany: US$170m
- China: US$144m
- France: US$142m
- Belgium: US$119m
- Netherlands: US$112m
- United Kingdom: US$106m
- Canada: US$92m
- Mexico: US$63m
- Italy: US$56m
- Poland: US$56m
- Austria: US$52m
- Spain: US$48m
- Vietnam: US$44m
- Australia: US$43m
- South Korea: US$39m
- Switzerland: US$39m
- Czechia: US$29m
- Türkiye: US$26m
- Israel: US$25m
- Japan: US$24m
- Sweden: US$22m
- Romania: US$21m
- Greece: US$20m
- Denmark: US$20m
- Russia: US$19m
- Thailand: US$17m
- Indonesia: US$16m
- United Arab Emirates: US$16m
- India: US$16m
- Saudi Arabia: US$16m
- Finland: US$16m
- Taiwan: US$15m
- Brazil: US$14m
- Portugal: US$12m
- Hong Kong SAR China: US$12m
- Ireland: US$12m
- Norway: US$12m
- Hungary: US$12m
- South Africa: US$12m
- Slovakia: US$10m
- Morocco: US$10m
- Kazakhstan: US$10m
- Singapore: US$8m
- Chile: US$7m
- Malaysia: US$7m
- Croatia: US$6m
- Slovenia: US$6m
- Serbia: US$6m
- Argentina: US$6m
- Bangladesh: US$6m
- Lithuania: US$6m
- Cambodia: US$5m
- Philippines: US$5m
- New Zealand: US$5m
- Qatar: US$5m
- Peru: US$5m
- Estonia: US$5m
- Colombia: US$5m
- Ghana: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$504m | 21.9% | |
| 2 | US$311m | 13.5% | |
| 3 | US$238m | 10.4% | |
| 4 | US$161m | 7% | |
| 5 | US$111m | 4.8% | |
| 6 | US$91m | 3.9% | |
| 7 | US$89m | 3.9% | |
| 8 | US$88m | 3.8% | |
| 9 | US$86m | 3.7% | |
| 10 | US$57m | 2.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$321m | 14% | |
| 2 | US$170m | 7.4% | |
| 3 | US$144m | 6.3% | |
| 4 | US$142m | 6.2% | |
| 5 | US$119m | 5.2% | |
| 6 | US$112m | 4.9% | |
| 7 | US$106m | 4.6% | |
| 8 | US$92m | 4% | |
| 9 | US$63m | 2.7% | |
| 10 | US$56m | 2.5% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 10%median duty
- 18number of duty-free countries (MFN)
- 45%highest: Bahamas, Cameroon, Central African Republic
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 15% | 2023 | ||
| 15% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2021 · HS 2007 | ||
| 14% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 2.5% | 0% – 5% | 2023 | |
| 15% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 15% | 2022 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2022 | ||
| 3.8% | 0% – 15% | 2023 | |
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 13% | 5% – 20% | 2023 · HS 2017 | |
| 22% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 8% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 4% | 0% – 8% | 2023 | |
| 5% | 0% – 15% | 2023 · HS 2017 | |
| 5% | 2019 · HS 2017 | ||
| 5% | 2022 | ||
| 30% | 2023 | ||
| 3.8% | 0% – 15% | 2023 | |
| 20% | 2021 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 13% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2012 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 12% | 5% – 20% | 2020 · HS 2017 | |
| 5% | 0% – 10% | 2022 · HS 2017 | |
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 20% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 3.8% | 0% – 15% | 2023 | |
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 5%* | 2.1% – 9.7% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 25% | 5% – 30% | 2023 | |
| 20% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 21% | 2.5% – 40% | 2023 | |
| 7.5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 3.8% | 0% – 15% | 2023 | |
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 23% | 11% – 35% | 2023 | |
| 3% | 2023 · HS 2012 | ||
| 5% | 0% – 10% | 2017 · HS 2017 | |
| 5% | 0% – 15% | 2023 | |
| 0% | 2023 | ||
| 11% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 3.8% | 0% – 15% | 2023 | |
| 8% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 15% | 2023 · HS 2012 | ||
| 3% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 · HS 2007 | ||
| 4.4%* | 1.8% – 8.4% | 2023 | |
| 5% | 2020 · HS 2012 | ||
| 8% | 2021 · HS 2012 | ||
| 10% | 2023 | ||
| 15% | 5% – 30% | 2023 | |
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2012 | ||
| 13% | 2023 | ||
| 15% | 2017 · HS 2017 | ||
| 10% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 2% | 2023 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0.2% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 62133 Plates, sheets, strip, rods & profile shapes, of unhardened vulcanized non-cellular rubber
- End use (BEC Rev. 5)
- Intermediate goods · BEC 211210
- CPC 2.1 product
- 36220 Unvulcanized compounded rubber, in primary forms or in plates, sheets or strip; unvulcanized rubber in forms other than primary forms or plates, sheets or strip (except " camel-back" strips for retreading rubber tyres); articles of unvulcanized rubber; thread, cord, plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber
- ISIC Rev. 4 activity
- 2219 Manufacture of other rubber products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4008.21 | unchanged |
| 2012 | 4008.21 | unchanged |
| 2007 | 4008.21 | unchanged |
| 2002 | 4008.21 | unchanged |
| 1996 | 4008.21 | unchanged |
| 1992 | 4008.21 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
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
Plates, sheets, strips, rods and profile shapes, of vulcanised rubber other than hard rubber (not including used products and second-hand products)
Regulation (EU) 2023/1115, Annex I (consolidated text)
Binding rulings for similar goods 4
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.
- N317026 U.S. CBP
The tariff classification of rubber mats from China
- N312179 U.S. CBP
The tariff classification of a vulcanized rubber sheet from China
- N311634 U.S. CBP
The tariff classification of a vulcanized rubber sheet from China
- H305295 U.S. CBP
Application for Further Review of Protest Number 1703-19-100629; tariff classification of rubber and plastic tourniquets
In the UK Global Tariff, subheading 4008.21 covers 2 tariff lines and the duty is 2%.
The EU Combined Nomenclature divides subheading 4008.21 into 2 tariff lines; the duty is 3%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2%; 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 non-cellular rubber sheets and strip worth £83.6m (down 4% on the year before), at an average of £2.37 per kg; United States supplied 26%, followed by Germany.
World trade in non-cellular rubber sheets and strip reached US$2bn in 2024, up 0% on 2023.
Germany was the largest exporter with 21.9% of the total, ahead of China.
Products classified here
Questions and answers
What is the HS code for plates, sheets and strip?
Plates, sheets and strip fall under HS subheading 4008.21, part of heading 4008, in section VII of the Harmonized System.
What is the import duty on plates, sheets and strip in the UK?
Under the UK Global Tariff, imports under 4008.21 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on plates, sheets and strip in the EU?
Under the EU Combined Nomenclature, imports under 4008.21 from countries without a preferential agreement are charged at 3%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most plates, sheets and strip?
Germany, with US$504m in 2024 (21.9% of world exports).
Which countries can export non-cellular rubber sheets and strip 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 2% applies. Pick a country above to see its rate.
Is there anti-dumping duty on non-cellular rubber sheets and strip?
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 non-cellular rubber sheets and strip from?
In the 12 months to August 2026, the largest suppliers were United States (26%), Germany (21%) and China (19%), out of total imports of £83.6m.
Typical products
Everyday names, not part of the legal text.