40029900
4›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
Other
Subcodes (2)
Definition and scope of subheading 400299 — other synthetic rubber and factice
Subheading 400299 of the Combined Nomenclature is the residual subheading within heading 4002, covering synthetic rubbers and factice not classified under any of the specific subheadings: 400211 and 400219 (SBR/XSBR), 400220 (BR — polybutadiene), 400231 and 400239 (CR — chloroprene rubber), 400241 and 400249 (NBR/XNBR — nitrile rubber), 400251 and 400259 (IR — synthetic polyisoprene), 400261 and 400269 (IIR/BIIR/CIIR — butyl and halogenated butyl rubbers), 400270 (EPDM) and 400280 (EPM and others). In practice, subheading 400299 covers a range of speciality elastomers: raw silicone rubber (MVQ), acrylic rubber (ACM), fluorocarbon rubber (FKM/FPM, FFKM), epichlorohydrin rubber (ECO), thermoplastic styrenic block copolymers (SBC) that do not meet other specific criteria, elastomeric polyurethanes in primary forms, polyacrylate rubbers, and factice (the product of vulcanising vegetable or animal oil). Classification requires in each case verification that the product does not fall under any of the more specific subheadings 4002 10–4002 80. Note 4 to Chapter 40 remains the key formal criterion for determining whether a product qualifies as synthetic rubber.
REACH, import requirements and regulatory specifics of subheading 400299
Imports under subheading 400299 are particularly diverse in their regulatory profile due to the heterogeneous nature of the covered products. Fluorocarbon rubbers (FKM), epichlorohydrin rubbers (ECO) and acrylic rubbers (ACM) may contain substances subject to REACH restrictions or listed as SVHC. Rubbers containing PFAS (per- and polyfluoroalkyl substances, characteristic of FKM and FFKM) are subject to increasing regulatory restrictions — Regulation (EU) 2023/2055 and ongoing work on a universal PFAS group restriction under REACH Annex XVII may significantly affect trade in these materials. Factice, produced by vulcanising vegetable or animal oils, is relatively lightly regulated, but must comply with REACH requirements like any chemical product placed on the market. Raw silicone rubbers (PDMS and derivatives) are subject to REACH registration requirements for cyclopentasiloxane (D5) and cyclotetrasiloxane (D4) as impurities if above concentration limits. Importers must ensure complete CLP-compliant SDS sheets for each elastomer type, EORI registration and a correct customs declaration. For speciality elastomers (FKM, FFKM, ACM), detailed technical specifications confirming composition and rheological properties are typically required.
Duty rates, trade measures and TARIC classification for subheading 400299
MFN duty rates for goods under subheading 400299 must be verified in the current TARIC database of the European Commission, as different types of elastomers may have different 10-digit TARIC codes with distinct trade measures. Preferential duty rates may be available under EU FTAs with South Korea, Japan, Canada, Vietnam and the United Kingdom — compliance with rules of origin and provision of a valid proof of origin (EUR.1, REX, exporter declaration) is required. Given the residual nature of subheading 400299, tariff classification is particularly prone to errors: customs authorities may challenge the classification if the product displays characteristics of elastomers covered by specific subheadings 400211–400280. For speciality elastomers (FKM, FFKM, ACM) it is advisable to obtain a Binding Tariff Information (BTI) ruling before the first import. Factice — the product of vulcanising vegetable oils, historically used as a rubber substitute — is legally defined in the Notes to Chapter 40 and may require process documentation confirming the manufacturing method. CBAM does not apply to rubbers and elastomers under heading 4002.
Frequently asked questions
Which elastomers fall under subheading 400299 as other synthetic rubber?
Subheading 400299 covers synthetic rubbers not falling under specific subheadings 400211–400280. In practice this includes: fluorocarbon rubbers (FKM/FPM, FFKM) for high-temperature seals, acrylic rubbers (ACM) for transmission oil seals, epichlorohydrin rubbers (ECO) with high chemical resistance, raw silicone rubbers (MVQ) for food and medical applications, styrenic block copolymers (SBC) not meeting separate classification criteria, elastomeric polyurethanes in primary forms, and factice. Each case requires detailed chemical composition analysis based on the supplier's technical specification and systematic exclusion of all more specific subheadings. When in doubt, a Binding Tariff Information (BTI) ruling is recommended.
What is factice and how is it classified for customs purposes?
Factice is the product of vulcanising vegetable or animal oils with sulfur or sulfur chloride, used as a filler and modifier in rubber compounds. It is classified together with synthetic rubbers under heading 4002 — if it does not fit any specific subheading, it falls under 400299. Factice is neither a plastic nor a vulcanised rubber; its key characteristic is elastomeric behaviour without a synthetic diene polymer. Importers should provide process documentation confirming the oil vulcanisation method, which is required for correct classification.
What are the key REACH risks when importing FKM fluorocarbon rubbers into the EU?
Fluorocarbon rubbers (FKM and FFKM) contain fluorinated carbon chains belonging to the PFAS group. The European Commission is processing a proposal for a universal PFAS group restriction, which may affect the use and trade of certain FKM grades. Importers should verify the current regulatory status of the specific FKM substance with their supplier or in the ECHA SVHC database, obtain a CLP-compliant SDS and REACH declaration of compliance. The legislative progress of PFAS restriction should be closely monitored as it may substantially change import conditions.
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