Subheading · Chapter 40 · Heading 4016

4016.91

4016.91: Floor coverings and mats

4016.91 is a six-digit subheading of heading 4016, other articles of vulcanised rubber other than hard rubber, chapter 40.

What you pay

Importing into UK

Customs duty 2% standard rate 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. 4016 91 00 00 Floor coverings and mats 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£52.1m+3.2% · previous 12 months
Average import price£1.15 per kg
Jan 2024: £3.8mFeb 2024: £4.1mMar 2024: £4.4mApr 2024: £4.9mMay 2024: £4.6mJun 2024: £4.5mJul 2024: £4.2mAug 2024: £4mSept 2024: £3.8mOct 2024: £4.7mNov 2024: £4.6mDec 2024: £3.9mJan 2025: £4.1mFeb 2025: £4.4mMar 2025: £4.8mApr 2025: £3.9mMay 2025: £4.6mJun 2025: £4.1mJul 2025: £4.1mAug 2025: £3.6mSept 2025: £4.3mOct 2025: £4.1mNov 2025: £4.3mDec 2025: £3.8mJan 2026: £3.7mFeb 2026: £4.3mMar 2026: £4.8mApr 2026: £5mMay 2026: £4.5mJun 2026: £4.3mJul 2026: £4.4mAug 2026: £4.7m 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
China £21.2m 40.7% +13.3%
India £8.6m 16.5% -4.4%
Poland £5.2m 10% -26.9%
Ireland £2.8m 5.4% +46.1%
Germany £2.4m 4.6% -18.9%
Canada £2.1m 4% +40.1%
Czechia £2m 3.8% +23.5%
United States £1.1m 2.2% +20.4%

Same subheading in other tariffs

World trade in 2024

4016.91 · US$1bn

Trade value (US$) no reported trade < US$47kUS$47k+US$3m+US$12m+> US$83m

Exports: 159
  1. China: US$339m
  2. Germany: US$118m
  3. India: US$107m
  4. Poland: US$99m
  5. United States: US$83m
  6. Canada: US$70m
  7. Czechia: US$48m
  8. Thailand: US$34m
  9. Türkiye: US$27m
  10. Spain: US$26m
  11. Netherlands: US$23m
  12. France: US$22m
  13. Malaysia: US$20m
  14. United Kingdom: US$19m
  15. Vietnam: US$15m
  16. Belgium: US$12m
  17. Taiwan: US$12m
  18. Russia: US$10m
  19. Japan: US$9m
  20. Italy: US$9m
  21. Indonesia: US$9m
  22. South Korea: US$8m
  23. Greece: US$8m
  24. Ireland: US$8m
  25. Sri Lanka: US$8m
  26. Hungary: US$7m
  27. Austria: US$7m
  28. Mexico: US$6m
  29. Sweden: US$6m
  30. Slovenia: US$6m
  31. Denmark: US$4m
  32. Portugal: US$4m
  33. Latvia: US$4m
  34. Croatia: US$4m
  35. Israel: US$3m
  36. United Arab Emirates: US$3m
  37. Australia: US$3m
  38. South Africa: US$3m
  39. Romania: US$3m
  40. Switzerland: US$2m
  41. Brazil: US$2m
  42. Bulgaria: US$1m
  43. Hong Kong SAR China: US$1m
  44. Singapore: US$966k
  45. Kenya: US$931k
  46. Slovakia: US$876k
  47. Egypt: US$861k
  48. New Zealand: US$832k
  49. Ukraine: US$822k
  50. Finland: US$821k
  51. Luxembourg: US$792k
  52. Iran: US$708k
  53. Lithuania: US$706k
  54. Norway: US$600k
  55. Guatemala: US$586k
  56. Estonia: US$542k
  57. Serbia: US$455k
  58. Albania: US$364k
  59. Uganda: US$299k
  60. North Macedonia: US$264k

Top exporters

RankCountryValueShare
1 China US$339m 27.6%
2 Germany US$118m 9.7%
3 India US$107m 8.8%
4 Poland US$99m 8.1%
5 United States US$83m 6.8%
6 Canada US$70m 5.7%
7 Czechia US$48m 3.9%
8 Thailand US$34m 2.8%
9 Türkiye US$27m 2.2%
10 Spain US$26m 2.1%

Top importers

RankCountryValueShare
1 United States US$221m 18%
2 Germany US$86m 7%
3 Canada US$66m 5.4%
4 United Kingdom US$65m 5.3%
5 France US$60m 4.9%
6 Netherlands US$43m 3.5%
7 Australia US$33m 2.7%
8 Mexico US$32m 2.6%
9 Belgium US$32m 2.6%
10 Poland US$31m 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.

  • 15%median duty
  • 13number of duty-free countries (MFN)
  • 45%highest: Bahamas, Egypt, Iran

165

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 10% 2023
Aruba 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 15% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 7% 2023
Cape Verde 30% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 15% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 40% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 15% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 2.5% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 15% 2023
Iran 40% 2020 · HS 2017
Israel 12% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 25% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 15% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 4%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 5% 2023
Maldives 20% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 6.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 40% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 12% 2017 · HS 2017
Panama 12% 10% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 10% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 15% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 3% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 10% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 3.6%* 2023
Syria 20% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 17% 10% – 30% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 18% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 25% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 2.7% 2023
Uruguay 16% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 30% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 15% 2023
Zimbabwe 0.3% 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
62999 Articles of unhardened non-cellular vulcanized rubber, n.e.s.
End use (BEC Rev. 5)
Consumption goods · BEC 313202
CPC 2.1 product
36270 Articles of vulcanized rubber n.e.c.; hard rubber; articles of hard rubber
ISIC Rev. 4 activity
2219 Manufacture of other rubber products

Earlier HS editions

HSCode
20174016.91unchanged
20124016.91unchanged
20074016.91unchanged
20024016.91unchanged
19964016.91unchanged
19924016.91unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 7

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.

  • N330385 U.S. CBP 1 February 2023 · 4016.91.00.00

    The tariff classification of a vulcanized rubber mat from Canada

  • N302528 U.S. CBP 11 February 2019 · 4016.91.00.00

    The tariff classification of cow stalls/cubicles and rubber mats/slat rubber from Ireland.

  • 600012898 HMRC 5 June 2025 – 4 June 2028 · 4016 91 00 00

    A single all terrain rubber car mat, which can be placed in either the driver or front passengers footwell of a motor vehicle. It is a tray style mat which can collect debris. Made of vulcanised rubber of Nitrile Butadiene Rubber (NBR) and Polyvinyl Chloride (PVC) mix. Can be trimmed to fit most…

  • 600012897 HMRC 30 May 2025 – 29 May 2028 · 4016 91 00 00

    A four piece rubber mat set to be placed in the footwells of motor vehicles. The set includes two front and two rear mats that have anti slip backing, the two front mats have a metallic red heel pad. Will fit most vehicles. Easy to fit and wipe clean, made of hard wearing heavy duty rubber.

  • 600012901 HMRC 14 May 2025 – 13 May 2028 · 4016 91 00 00

    A four-piece combination carpet and NBR rubber mat set in black. For use in motor vehicles, the set includes 2 front mats and 2 back mats with hard wearing heel pad. Anti-slip backing to prevent the mats from moving.

  • 600012899 HMRC 29 April 2025 – 28 April 2028 · 4016 91 00 00

    Vehicles mats to put in the footwells of vehicles, for protection and to keep clean. The 2 front mats measures 69 x 45cm and the 2 rear mats measures 40 x 45cm. They are a heavy duty metallic check plate style with an anti-slip backing and easy to keep clean. Made from aluminium and Nitrile…

  • 600010537 HMRC 19 June 2024 – 18 June 2027 · 4016 91 00 00

    A rubber door mat made from vulcanised rubber. This is for indoor and outdoor use. The item is black in colour. The dimensions are 600mm x 400mm.

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 Sanctions · Applies from:

    Council Regulation (EU) 2026/513 of 23 April 2026 amending Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

    CELEX 32026R0513 · Source: eur-lex.europa.eu

Rule changes →

Subheading 4016.91 is a single line in the UK Global Tariff, where the duty is 2%.

The EU Combined Nomenclature has one tariff line for subheading 4016.91; the duty is 2.5%.

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 these goods worth £52.1m (up 3% on the year before), at an average of £1.15 per kg; China supplied 41%, followed by India.

World trade in these goods reached US$1bn in 2024, up 3.1% on 2023.

China was the largest exporter with 27.6% of the total, ahead of Germany.

Products classified here

Questions and answers

What is the HS code for floor coverings and mats?

Floor coverings and mats fall under HS subheading 4016.91, part of heading 4016, in section VII of the Harmonized System.

What is the import duty on floor coverings and mats in the UK?

Under the UK Global Tariff, imports under 4016.91 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 floor coverings and mats in the EU?

Under the EU Combined Nomenclature, imports under 4016.91 from countries without a preferential agreement are charged at 2.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most floor coverings and mats?

China, with US$339m in 2024 (27.6% 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 2% 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 (41%), India (17%) and Poland (10%), out of total imports of £52.1m.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.