Subheading · Chapter 40 · Heading 4008

4008.21

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

Customs duty 2% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4008 21 00 00 Plates, sheets and strip
  2. 4008 21 10 00 Floor coverings and mats 2%m²
  3. 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 schemeCountriesRate
standard rate (no agreement)—2%
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£83.6m-3.7% · previous 12 months
Average import price£2.37 per kg
Jan 2024: £4.7mFeb 2024: £6.9mMar 2024: £8.2mApr 2024: £6.8mMay 2024: £6.3mJun 2024: £8.1mJul 2024: £7.4mAug 2024: £8.2mSept 2024: £6.5mOct 2024: £8mNov 2024: £7.7mDec 2024: £5.2mJan 2025: £5.2mFeb 2025: £6.8mMar 2025: £7.7mApr 2025: £8.6mMay 2025: £9.5mJun 2025: £5.5mJul 2025: £9.4mAug 2025: £6.7mSept 2025: £6mOct 2025: £7.2mNov 2025: £7.1mDec 2025: £3.9mJan 2026: £6.9mFeb 2026: £6.1mMar 2026: £6.2mApr 2026: £8.5mMay 2026: £7.9mJun 2026: £8.8mJul 2026: £8.4mAug 2026: £6.7m 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
United States £21.6m 25.9% -25.9%
Germany £17.4m 20.8% +5.7%
China £15.5m 18.6% +16%
India £5.6m 6.7% +30.5%
Sweden £4.1m 4.9% +3.7%
Japan £3.1m 3.7% +11.4%
Italy £3m 3.6% -10.2%
Netherlands £2.6m 3.1% +1.8%

Same subheading in other tariffs

World trade in 2024

4008.21 · US$2bn

Trade value (US$) no reported trade < US$311kUS$311k+US$7m+US$37m+> US$161m

Exports: 134
  1. Germany: US$504m
  2. China: US$311m
  3. United States: US$238m
  4. Italy: US$161m
  5. India: US$111m
  6. Netherlands: US$91m
  7. Sweden: US$89m
  8. Japan: US$88m
  9. France: US$86m
  10. Spain: US$57m
  11. Canada: US$49m
  12. Luxembourg: US$41m
  13. United Kingdom: US$37m
  14. Austria: US$34m
  15. Slovenia: US$34m
  16. Malaysia: US$31m
  17. South Korea: US$29m
  18. Poland: US$27m
  19. Thailand: US$23m
  20. Belgium: US$22m
  21. Brazil: US$22m
  22. Taiwan: US$21m
  23. Mexico: US$21m
  24. Czechia: US$21m
  25. Türkiye: US$20m
  26. Romania: US$17m
  27. Hungary: US$12m
  28. Greece: US$11m
  29. United Arab Emirates: US$11m
  30. Slovakia: US$9m
  31. Denmark: US$7m
  32. Switzerland: US$7m
  33. Vietnam: US$5m
  34. Russia: US$5m
  35. Australia: US$4m
  36. Indonesia: US$4m
  37. Finland: US$3m
  38. South Africa: US$3m
  39. Portugal: US$3m
  40. Saudi Arabia: US$3m
  41. Kazakhstan: US$3m
  42. Sri Lanka: US$3m
  43. Lithuania: US$2m
  44. Singapore: US$2m
  45. Hong Kong SAR China: US$2m
  46. New Zealand: US$2m
  47. Israel: US$1m
  48. Serbia: US$1m
  49. Ireland: US$1m
  50. Norway: US$1m
  51. Latvia: US$1m
  52. Croatia: US$1m
  53. Bulgaria: US$1m
  54. Honduras: US$858k
  55. Belarus: US$600k
  56. Guatemala: US$564k
  57. Ukraine: US$522k
  58. Estonia: US$394k
  59. Dominican Republic: US$373k
  60. Egypt: US$354k

Top exporters

RankCountryValueShare
1 Germany US$504m 21.9%
2 China US$311m 13.5%
3 United States US$238m 10.4%
4 Italy US$161m 7%
5 India US$111m 4.8%
6 Netherlands US$91m 3.9%
7 Sweden US$89m 3.9%
8 Japan US$88m 3.8%
9 France US$86m 3.7%
10 Spain US$57m 2.5%

Top importers

RankCountryValueShare
1 United States US$321m 14%
2 Germany US$170m 7.4%
3 China US$144m 6.3%
4 France US$142m 6.2%
5 Belgium US$119m 5.2%
6 Netherlands US$112m 4.9%
7 United Kingdom US$106m 4.6%
8 Canada US$92m 4%
9 Mexico US$63m 2.7%
10 Italy 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 countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 15% 2023
Algeria 15% 2023
Angola 2% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 15% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 2.5% 0% – 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 15% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 15% 2023
Benin 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 3.8% 0% – 15% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 10% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 13% 5% – 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 8% 2023
Colombia 0% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 5% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 15% 2023 · HS 2017
Dominican Republic 4% 0% – 8% 2023
Ecuador 5% 0% – 15% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 30% 2023
Eswatini 3.8% 0% – 15% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 3% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 15% 2023 · HS 2012
Guatemala 5% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 15% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 12% 5% – 20% 2020 · HS 2017
Israel 5% 0% – 10% 2022 · HS 2017
Jamaica 15% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 10% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 3.8% 0% – 15% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 5%* 2.1% – 9.7% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 25% 2021 · HS 2017
Malaysia 25% 5% – 30% 2023
Maldives 20% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 21% 2.5% – 40% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 3.8% 0% – 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 5% 2023
Nicaragua 5% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 10% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 23% 11% – 35% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 5% 0% – 10% 2017 · HS 2017
Panama 5% 0% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 11% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 5% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 3.8% 0% – 15% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 15% 2023
St Lucia 15% 2023 · HS 2012
St Pierre & Miquelon 3% 2021 · HS 2017
St Vincent & the Grenadines 15% 2023
Sudan 10% 2021 · HS 2017
Suriname 15% 2023 · HS 2007
Switzerland 4.4%* 1.8% – 8.4% 2023
Syria 5% 2020 · HS 2012
Tajikistan 8% 2021 · HS 2012
Tanzania 10% 2023
Thailand 15% 5% – 30% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 15% 2023 · HS 2012
Türkiye 13% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 10% 2023
Ukraine 2% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 0% 2023
Uruguay 14% 2023 · HS 2017
Uzbekistan 20% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 3% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 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

HSCode
20174008.21unchanged
20124008.21unchanged
20074008.21unchanged
20024008.21unchanged
19964008.21unchanged
19924008.21unchanged

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 25 January 2021 · 4008.21.00.00

    The tariff classification of rubber mats from China

  • N312179 U.S. CBP 18 June 2020 · 4008.21.00.00

    The tariff classification of a vulcanized rubber sheet from China

  • N311634 U.S. CBP 3 June 2020 · 4008.21.00.00

    The tariff classification of a vulcanized rubber sheet from China

  • H305295 U.S. CBP 24 February 2020 · 4008.21.00.00

    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.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.