Subheading 400599 of the Combined Nomenclature is the residual subheading within heading 4005 and covers all unvulcanised rubber compounds not classified under subheading 400510 (with carbon black or silica) or subheading 400591 (in plates, sheets or strip). In commercial practice these are rubber compounds without carbon black or silica supplied in forms such as granules, lumps, irregular pieces, bales, rods, or as solutions or dispersions. Reinforcing fillers may include chalk, kaolin, talc, zinc oxide or other inorganic substances, but not carbon black or silica as a dominant filler. The compound must remain unvulcanised and capable of being further processed. Subheading 400599 applies to a wide range of rubber semi-finished products delivered in non-standardised primary forms and used in the paint, adhesive, footwear, sealing and cable insulation industries. Classification requires application of the General Rules for the Interpretation of the CN (Rules 1 and 6) and the Chapter 40 Notes. Rule 6 of the GRI stipulates that classification to subheadings is determined by the wording of those subheadings and any related notes. In cases of doubt, a Binding Tariff Information (BTI) application to the competent customs authority is recommended.

Imports of rubber compounds in other primary forms under subheading 400599 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 documents include a commercial invoice with a chemical description (base rubber type, fillers, cross-linking agents, plasticisers), a transport document, and a CLP-compliant SDS under Regulation (EC) No 1272/2008. Rubber compounds are subject to REACH Regulation (EC) No 1907/2006 as regards substance registration and communication obligations for SVHCs. Compounds intended for food contact (e.g. seals in food packaging) must comply with Regulation (EC) No 1935/2004. Compounds containing sensitising or hazardous substances require proper labelling in accordance with CLP before being placed on the EU market. CBAM does not apply to goods under subheading 400599. Preferential duty rates are available on fulfilment of rules of origin under relevant EU FTAs or the GSP.

Current MFN customs duties for subheading 400599 must be verified in the EU TARIC database (ec.europa.eu/taxation_customs/dds2/taric) before each customs clearance, as the tariff is subject to annual updates. Preferential duty rates may be available under EU free trade agreements with Japan (EPA), South Korea (KOREU), Canada (CETA), Singapore (EUSFTA), Vietnam (EVFTA), the United Kingdom (TCA) and under the Generalised Scheme of Preferences (GSP and GSP+). 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 compounds in other forms from a specific country. Imports from Russia and Belarus may be subject to restrictions under EU sanctions packages, which must be verified before each transaction. VAT at the applicable domestic rate is charged on each import into the EU. The 10-digit TARIC code should be confirmed before each clearance as annual CN revisions may change it. Incorrect classification may result in customs underpayment assessments, interest charges and administrative penalties.