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40081900
4›Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber

Other

Standard EU duty
2.9%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
24 docs
Y054Y121Y123Y152Y160Y163+18
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty2.9%—R2261/98
Preferences
ERGA OMNES 0%ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

SEgold25-06860

EPDM foam D-profile sealing strip for air freight containers

rubberGRI 1GRI 6
FRgold25-03428

EPDM cellular rubber door seal profile

synthetic rubberGRI 1GRI 6
DEgold915/23-1

Black EPDM cellular rubber profile

rubberGRI 1GRI 6
DEgold526/24-1

Cellular rubber profile with PP part

rubberGRI 1GRI 3bGRI 6
FRgold25-03429

EPDM cellular rubber door/window seal profile

synthetic rubberGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Scope and classification criteria for subheading 400819

Subheading 400819 of the Combined Nomenclature covers rods, tubes and profiles of cellular rubber, other than plates, sheets and strip (which fall under subheading 400811). Cellular rubber is vulcanised rubber with a porous structure of open or closed cells, obtained by incorporating a blowing agent into the rubber compound during the vulcanisation process. Products classified under 400819 are typically produced by extrusion and supplied as profiles with complex cross-sectional geometries (D-section, E-section, P-section, round, square or custom shapes), solid rods of cellular rubber or hollow tubes of cellular rubber. Principal applications include foam sealing gaskets for windows and doors, automotive body and glazing seals, roof section seals, technical pipe insulation and vibration-damping pads for industrial equipment. EPDM cellular rubber is the most widely used base polymer owing to its excellent resistance to weathering, ozone and UV radiation. Cellular rubbers based on neoprene (CR), nitrile rubber (NBR) and natural rubber (NR) are also used. The form criterion is decisive for classification: a rod or profile rather than a plate or sheet. The General Interpretive Rules, in particular rules 1 and 6, and the explanatory notes to Chapter 40 of the HS, apply when assessing the form and cellular character of rubber articles.

EU import procedures, documentation and market requirements

The import of cellular rubber profiles and rods (CN 400819) into the EU customs territory is subject to the Union Customs Code (Regulation (EU) No 952/2013). The importer or their authorised customs representative must submit an import customs declaration specifying the 10-digit TARIC code and country of origin. Standard import documentation includes a commercial invoice with a technical description (rubber type, cell structure type – open or closed cell, cross-sectional dimensions, Shore hardness), a transport document (CMR or bill of lading), a packing list and a certificate of origin or invoice declaration for preferential tariff treatment. Preferential tariff rates may be available under EU free trade agreements with Japan (EPA), South Korea (KORUSFTA), Canada (CETA) and under the Generalised Scheme of Preferences (GSP and GSP+) for developing countries. Eligibility for preferences requires compliance with origin rules and a valid proof of origin: EUR.1 movement certificate, statement on invoice or REX registration. Cellular rubber articles are subject to Regulation (EC) No 1907/2006 (REACH), particularly restrictions on polycyclic aromatic hydrocarbons (PAHs) under Annex XVII, Entry 50, restrictions on certain phthalate plasticisers and the obligation to communicate SVHC substances above 0.1% by weight of the article. EPDM profiles used as construction products may also be subject to requirements of the Construction Products Regulation (EU) No 305/2011.

Classification boundaries – 400819 and adjacent subheadings

Correct classification under subheading 400819 requires careful distinction from adjacent subheadings. Plates, sheets and strip of cellular rubber – regardless of thickness – are classified exclusively under subheading 400811 and not under 400819. The physical form of the article is the sole determining factor: a planar article with uniform cross-section and supplied in sheets or rolls is a plate, sheet or strip (400811), while a rod or profile with a more specific cross-sectional geometry is classified under 400819. Profiles of non-cellular (solid) vulcanised rubber fall under subheading 400829. The decisive test is therefore the presence or absence of a cellular (porous) structure, readily identifiable by examining the cross-section. Profiles of polyurethane foam (Chapter 39) or polyethylene foam (Chapter 39) may resemble cellular rubber profiles in appearance and application but are classified differently because the base polymer is not rubber. Latex foam from vulcanised natural rubber, however, falls within Chapter 40. Where a profile combines a cellular and a solid rubber layer, or incorporates a textile layer, an assessment of the essential character is required. A binding tariff information (BTI) ruling is recommended in doubtful cases, as it provides legal certainty for three years throughout the EU.

Frequently asked questions

What is the difference between subheadings 400811 and 400819 for cellular rubber?
Both subheadings cover cellular (foam) rubber, but they differ in the form of the article. Subheading 400811 covers plates, sheets and strip of cellular rubber – flat articles with a uniform cross-section, typically supplied in rolls or cut sheets. Subheading 400819 covers all other cellular rubber articles: rods and profiles with more complex cross-sectional geometries, such as D-section, E-section, P-section or custom extruded sealing profiles. The sole criterion is the physical form of the article. The commercial invoice should specify the cross-sectional shape and confirm the cellular (porous) nature of the rubber to allow customs authorities to verify the TARIC code efficiently.
Do EPDM cellular rubber profiles require CE marking when imported into the EU?
CE marking is required only for construction products covered by a harmonised European standard under the Construction Products Regulation (EU) No 305/2011. EPDM cellular rubber sealing profiles for windows and doors may fall within the scope of harmonised standard EN 12365 or similar standards where these have been adopted. Where the profile is placed on the market as a construction product covered by a harmonised standard, a Declaration of Performance (DoP) and CE marking are mandatory. Industrial profiles not covered by a harmonised standard do not require CE marking. The importer should determine the intended application and check the current list of harmonised CPR standards before the first import.
How should the cellular structure of rubber be documented for customs purposes?
The primary document is a technical data sheet or material specification from the manufacturer, stating the elastomer type (e.g. EPDM, CR, NBR), cell structure type (open or closed cell), apparent density in kg/m3 and Shore hardness (A or C scale). A density test report to EN ISO 845 or an FTIR analysis report confirming the polymer type are useful supporting documents. The commercial invoice description should unambiguously state cellular rubber, foam rubber or expanded rubber to distinguish the product from solid rubber and to avoid misclassification at the border.

Useful tools & resources

Customs calculators
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Related glossary terms
Customs DutyCustoms ValueMFN Rate