# Customs tariff code 40: RUBBER AND ARTICLES THEREOF

> Customs tariff code 40 covers RUBBER AND ARTICLES THEREOF. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/40
- Reference data as at: 2026-07-01
- Customs code: 40
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| San Marino | 0 % | Customs Union Duty |
| Türkiye | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |

## Compliance regimes

- EUDR: in scope (rubber), partial only

## Notes that govern this classification

### Kapitel 40

1. Als „Kautschuk" im Sinne der Nomenklatur gelten, wenn nichts anderes bestimmt ist, die folgenden Erzeugnisse, auch weich oder hart vulkanisiert: Naturkautschuk, Balata, Guttapercha, Guayule, Chicle und ähnliche natürliche Kautschukarten; synthetischer Kautschuk, Faktis und deren Regenerate (RV E4001000). 2. Zu Kapitel 40 gehören nicht: a) Waren des Abschnittes XI (Spinnstoffe und Waren daraus) (RV E4002A00); b) Schuhe und Schuhteile des Kapitels 64 (RV E4002B00); c) Kopfbedeckungen und Teile davon (einschließlich Badekappen) des Kapitels 65 (RV E4002C00); d) Hartkautschukteile für Maschinen, mechanische oder elektrische Apparate sowie alle Gegenstände und Teile aus Hartkautschuk zu elektrotechnischen Zwecken des Abschnitts XVI (RV E4002D00); e) Waren des Kapitels 90, 92, 94 oder 96 (RV E4002E00); f) Waren des Kapitels 95, ausgenommen Fingerhandschuhe, Handschuhe ohne Fingerspitzen und …

### Abschnitt VII

1. Warenzusammenstellungen, die aus zwei oder mehreren voneinander getrennten Bestandteilen bestehen, von denen einige oder alle zu diesem Abschnitt gehören, und die erkennbar dazu bestimmt sind, durch Vermischen ein Erzeugnis des Abschnitts VI oder VII herzustellen, sind der für dieses Erzeugnis zutreffenden Position zuzuweisen unter der Voraussetzung, dass die Einzelbestandteile: a) ohne weiteres Umpacken aufgrund ihrer Aufmachung eindeutig erkennbar dazu bestimmt sind, zusammen verwendet zu werden (RV C0701A00) b) zusammen gestellt werden und (RV C0701B00) c) entweder aufgrund ihrer Beschaffenheit oder ihrer entsprechenden Mengen als einander ergänzend erkennbar sind (RV C0701C00). 2. …

## Subdivisions of this code

- 4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
- 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip
- 4003 Reclaimed rubber in primary forms or in plates, sheets or strip
- 4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
- 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
- 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
- 4007 Vulcanised rubber thread and cord
- 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
- 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
- 4010 Conveyor or transmission belts or belting, of vulcanised rubber
- 4011 New pneumatic tyres, of rubber
- 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
- 4013 Inner tubes, of rubber
- 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
- 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber
- 4016 Other articles of vulcanised rubber other than hard rubber
- 4017 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber

## Frequently asked questions

### What does customs tariff code 40 cover?

Code 40 covers RUBBER AND ARTICLES THEREOF. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 40?

TARIC holds no third-country rate of its own for 40. The rate follows from the declarable commodity code beneath it.

### How many digits does 40 have?

40 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 40?

The EBTI database currently holds no valid decisions on 40. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Is 40 in scope of the EUDR?

Yes. 40 appears in Annex I of the EU deforestation regulation (commodity rubber). The Annex entry is narrower than the code, so only part of it is in scope. A due diligence statement and geolocation data for the plots of production are required.

### Does customs tariff code 40 change?

40 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/40.