Subheading 400591 of the Combined Nomenclature covers unvulcanised rubber compounds that do not contain carbon black or silica as reinforcing filler and that are supplied in the form of plates, sheets or strip. The physical form of delivery is the criterion distinguishing this subheading from 400599 (other primary forms). Plates, sheets and strips of unvulcanised rubber compound are a convenient form for storage, transport and subsequent processing by rubber goods manufacturers. Fillers used in these compounds may include chalk (CaCO3), kaolin, talc or zinc oxide, but not carbon black or silica in quantities characteristic of reinforcing use. The compounds must retain the ability to be vulcanised; goods that have already been vulcanised, even to a minor degree, are classified elsewhere in Chapter 40. Typical applications include the manufacture of gaskets, membranes, floor mats, extruded profiles and compression-moulded articles. Classification is performed in accordance with the General Rules for the Interpretation of the CN, Rules 1 and 6, with reference to Chapter 40 Notes and the HS Explanatory Notes. Where classification is uncertain, a Binding Tariff Information (BTI) application is recommended.

Imports of rubber compounds in the form of plates, sheets or strip under subheading 400591 into the European Union are governed by the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and lodge an electronic customs declaration with the correct CN code. Required documentation includes a commercial invoice with a technical description (rubber type, filler type and content, sheet or roll dimensions and weight), a transport document, and a CLP-compliant Safety Data Sheet (SDS) under Regulation (EC) No 1272/2008. Rubber compounds in sheet form are subject to REACH Regulation (EC) No 1907/2006 as regards SVHCs. Products intended for food contact or potable water applications must comply with additional requirements under Regulation (EC) No 1935/2004. Compounds intended for toy articles are subject to the Toy Safety Directive (2009/48/EC). Goods under subheading 400591 are not subject to CBAM. Preferential duty rates are available under EU FTAs provided rules of origin are met and appropriate proof of origin is supplied.

The current MFN customs duties for subheading 400591 must be verified in the EU TARIC database before each clearance, as the tariff is updated annually. Preferential duty rates may be available under EU free trade agreements with Japan (EPA), South Korea (KOREU), Canada (CETA), the United Kingdom (TCA), Singapore (EUSFTA), Vietnam (EVFTA), and under the Generalised Scheme of Preferences (GSP and GSP+) for developing countries. The condition for preferential treatment is compliance with the relevant rules of origin and provision of a valid EUR.1 certificate, invoice declaration or REX registration. Importers should check in TARIC whether anti-dumping or countervailing measures apply to rubber sheet compounds from a specific country of origin. EU sanctions on goods from Russia and Belarus cover a broad range of products — compliance must be verified before each import from those origins. VAT at the applicable domestic rate is charged on each import. The 10-digit TARIC code may change at each annual CN revision and must be confirmed before clearance.