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4›Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip

Balata, gutta-percha, guayule, chicle and similar natural gums

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
16 docs
C669C670C672Y923X844Y719+10
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty0%-R2261/98
ERGA OMNESLow-value consignment customs duty3 EUR-R0382/26
ERGA OMNESSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms0%2 condition(s)R2658/87
Preferences
AD 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%DOEd-D /L-SEH 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%ESA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP+ 0%IL 0%JO 0%KE 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%US 0%WS 0%XC 0%XL 0%
Notes
TM01066
An ‘item’ is determined by the product's tariff classification, not by the number of physical pieces. Commission examples: 5 identical T-shirts = €3 (1 item); a T-shirt and a watch = €6 (2 items). The measure covers distance sales in consignments valued up to €150. The Commission states an exception for goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. European Commission guidance (08 Jun 2026, updated 20 Jul 2026)
Tariff data footnote textFrom 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where:(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.
TM510
1. 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 22 10, 8903 23 10, 8903 32 10, 8903 33 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.
EU003
According 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.
TM904
Preferences 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 “2000”.
CD303
The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations").
CD906
The 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
CD500
Eligibility 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.
CD01100
For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.
4

Binding Tariff Information

BTI classification examples

SEgold24-18451

Unprocessed natural rubber blocks

natural rubberGRI 1GRI 6
CZgold00-04/01

Technically specified natural rubber for tire production

natural rubberGRI 1GRI 5bGRI 6
CZgold00-04/01

Technically specified natural rubber (TSNR)

natural rubberGRI 1GRI 6
CZgold00-04/01

Indonesian rubber crumb - technically specified natural rubber

natural 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.

Classification and properties of natural gums - subheading 4001 30

Subheading 4001 30 of the Combined Nomenclature covers natural rubber-like substances other than Hevea rubber: balata, gutta-percha, guayule, chicle and similar natural gums. These are plant-derived isoprene polymers structurally related to natural rubber but with distinct physical properties. Gutta-percha (trans-1,4-polyisoprene) is obtained from Palaquium and Payena trees and is harder and less elastic than cis-natural rubber - historically used in submarine cables, golf ball cores and dental applications. Balata, derived from Manilkara bidentata, has a similar structure and is used in precision products and electrical insulation. Guayule (Parthenium argentatum), cultivated in semi-arid zones as an alternative rubber source, is of growing commercial interest due to the absence of the type I allergy-triggering Hevea latex proteins, making it suitable for medical glove production. Chicle, extracted from the sapodilla tree (Manilkara zapota), is traditionally used as a base for chewing gum. Note 4 to Chapter 40 CN, which sets out the synthetic rubber definition, does not apply to this subheading as all these substances are natural polymers. Classification in subheading 4001 30 requires confirmation of the botanical source and clear distinction from Hevea rubber (subheadings 4001 10 to 4001 29). The botanical source and species name should be clearly stated in commercial documentation to support accurate customs classification.

Import requirements and applicable regulations - subheading 4001 30

The import of balata, gutta-percha, guayule, chicle and similar natural gums classified under subheading 4001 30 into the European Union is subject to the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold a valid EORI number and submit a customs declaration with documentation clearly identifying the botanical source. Regulation (EU) 2023/1115 on deforestation-free products (EUDR) may apply to guayule and other substances derived from forest-sourced plants - importers should carry out a case-by-case assessment based on the botanical species and the region of origin to determine whether the EUDR due diligence obligation applies. Guayule cultivated in semi-arid agricultural zones generally does not originate from forest land, but the assessment must be documented. Plant-based raw materials may be subject to phytosanitary border controls under Regulation (EU) 2016/2031 - importers should check the EPPO list of regulated plants and plant products. Some tropical botanical materials may require CITES permits if listed in the appendices of the Washington Convention, though the risk for guayule (Parthenium argentatum) is low. REACH obligations for these natural polymers are generally limited, but processing aids and additives should be verified. The commercial invoice must state the Latin botanical name of the raw material and country of origin.

Trade measures and market context for goods under subheading 4001 30

Goods classified under subheading 4001 30 represent a niche segment of the natural rubber and gums market. Import volumes are significantly lower than those of Hevea rubber grades (subheadings 4001 21 and 4001 22). In the TARIC system, importers should verify the current MFN and preferential duty rates applicable to this subheading. Natural rubber and related substances often benefit from lower or zero duty rates under the EU Generalised Scheme of Preferences (GSP) for developing countries in Latin America and South-East Asia. Chicle imported from Mexico may benefit from preferential duty rates under the EU-Mexico Global Agreement once applicable provisions enter into force. Guayule sourced from the United States or Mexico is currently subject to MFN duty rates, as the United States does not have a preferential trade agreement with the EU. Gutta-percha and balata, given historically declining commercial use, carry a relatively elevated risk of misclassification - importers should confirm that the goods are not classified as resins, gum arabic or other plant substances falling under headings 1301 or 1302, which are chemically or functionally distinct. Binding Tariff Information (BTI) ruling is strongly recommended where classification is uncertain. All applicable trade measures are available in the TARIC database on the European Commission website.

30 - balata, gutta-percha, guayule, chic - applications and import requirements

Rubber products classified under CN code 4001 30 are subject to REACH registration requirements for chemical substances. Import requires Safety Data Sheets, technical specifications and quality certificates. Customs authorities verify tariff classification based on material composition, vulcanisation process and intended use. Products for food contact must comply with Regulation (EC) 1935/2004. Rubber articles with PAH levels exceeding REACH limits face restrictions.

Frequently asked questions

How is gutta-percha distinguished from natural rubber for customs classification purposes?
Natural Hevea rubber consists of cis-1,4-polyisoprene and is classified in subheadings 4001 10 to 4001 29 depending on its form. Gutta-percha is composed of trans-1,4-polyisoprene with a different spatial configuration - harder, less elastic, and not suitable as a direct substitute for Hevea rubber in most applications. Both guayule and gutta-percha fall in subheading 4001 30. The botanical source certificate identifying the plant species is the key classification document. Where doubt exists, Binding Tariff Information (BTI) ruling should be requested from the competent customs authority.
Does chicle or gutta-percha fall under the EU EUDR deforestation regulation?
Regulation (EU) 2023/1115 (EUDR) covers products listed in Annex I, including natural rubber from Hevea brasiliensis. Gutta-percha, balata and chicle may be subject to EUDR requirements if they are sourced from forest ecosystems covered by the regulation - each case must be assessed individually based on the specific species and region of extraction. Guayule cultivated in semi-arid agricultural zones is generally not sourced from forest land, which may exclude it from the EUDR due diligence obligation. Importers are advised to seek legal advice on EUDR applicability for each specific botanical source.
What documents are required to import balata and gutta-percha under subheading 4001 30?
Required documents include: a commercial invoice stating the Latin botanical species name and country of origin, a botanical identification certificate or producer quality certificate, and a transport document (B/L or CMR). A phytosanitary certificate may be required for plant-based raw materials, and a CITES permit where the species is listed under the Washington Convention. For preferential duty rates, a proof of origin (EUR.1, invoice declaration or REX registration) is required. A due diligence statement under EUDR must be submitted if the goods fall within the scope of that regulation. All requirements should be verified in the TARIC system.
What REACH requirements apply to rubber products CN 4001 30?
Products CN 4001 30 require REACH registration above 1 tonne/year. Rubber articles must comply with PAH restrictions (REACH Annex XVII entry 50). SDS and technical specifications confirming composition are required.

Useful tools & resources

Customs calculators
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Related glossary terms
Customs DutyCustoms ValueMFN Rate