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40027000
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

Ethylene-propylene-non-conjugated diene rubber (EPDM)

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
24 docs
C669C670C672Y923L152Y727+18
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNES (excl. RU)Third country duty0%-R2658/87
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
RUThird country duty0%3 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%GSP+ 0%IL 0%JO 0%KE 0%KR 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.
5

Binding Tariff Information

BTI classification examples

BEgold.014.026

EPDM rubber rolls for industrial sealing

rubberGRI 1GRI 6
BEgold.015.693

EPDM rubber rolls for further processing

rubberGRI 1GRI 6
DEgold607/24-1

White powder - hydrogenated styrene-isoprene-butadiene block copolymer

uwodorniony blokowy kopolimer styren-izopren-butadien (SIBR)GRI 1GRI 6
DEgold926/24-1

Synthetic rubber in primary form

synthetic rubberGRI 1GRI 6
CZgold00-04/01

Solution SBR rubber for tire manufacturing

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.

Definition and scope of subheading 400270 - EPDM rubber

Subheading 400270 of the Combined Nomenclature covers ethylene-propylene-diene rubber (EPDM), non-conjugated, in primary forms. EPDM is a terpolymer of ethylene, propylene and a non-conjugated diene - most commonly ethylidene norbornene (ENB) or dicyclopentadiene (DCPD) - which distinguishes it from EPM rubber (ethylene-propylene copolymers without diene, classified under heading 400280). Under Note 4 to Chapter 40 of the CN, a synthetic rubber must be capable of being irreversibly stretched at room temperature to at least three times its original length, returning rapidly to within 1.5 times its original length after the tension is released. EPDM satisfies these criteria because the non-conjugated diene provides sulfur-crosslinking sites during vulcanisation. In primary forms, EPDM may be presented as bales, granules, crumbs, powders or other unprocessed commercial forms suitable for further processing. Classification in 400270 requires exclusion of EPM (no diene), blends classified elsewhere, and products that are not in primary form (i.e. processed rubber articles from Chapter 40).

REACH, processing aids and import requirements for EPDM rubber

Imports of EPDM rubber under subheading 400270 into the European Union are subject to the REACH Regulation (Regulation (EC) No 1907/2006). The EPDM polymer itself is generally exempt from REACH registration as a polymer, but processing chemicals used in its production (initiators, catalysts, plasticisers) and substances added to raw rubber (e.g. process oils, fillers, antioxidants) may be on the SVHC list or subject to restrictions under Annex XVII. Particular attention must be paid to polycyclic aromatic hydrocarbons (PAH) in extender oils used in EPDM - Regulation (EU) No 1272/2013 (amending Annex XVII of REACH) sets PAH concentration limits in rubber and rubber articles intended for contact with human skin. The use of DAE (distillate aromatic extract) oils has been replaced by TDAE or RAE oils in rubber grades destined for the EU market. The importer must hold an EORI number, file a correct customs declaration in the electronic import system, and provide a Safety Data Sheet (SDS) compliant with Regulation (EC) No 1272/2008 (CLP) and Regulation (EC) No 1907/2006 (REACH). For EPDM rubber intended for food contact applications, additional requirements apply under Regulation (EC) No 1935/2004 on food contact materials.

Duty rates, trade measures and TARIC classification for EPDM rubber

Current MFN duty rates for EPDM rubber under subheading 400270 must be verified in the TARIC database of the European Commission (ec.europa.eu/taxation_customs/dds2/taric). Preferential duty rates may be available under EU free trade agreements with South Korea (KOREU), Japan (EPA), Canada (CETA), Vietnam (EVFTA) and the United Kingdom (TCA) - provided that rules of origin are met and a valid proof of origin (EUR.1, invoice declaration, REX) is presented. EPDM is produced by a small number of global manufacturers (including ExxonMobil, Lanxess, Dow, Mitsui Chemicals, SK Global Chemical), which may be relevant for determining the country of origin and verifying certificates. Tariff classification of EPDM is sensitive: an incorrect determination of the diene content or conjugation of double bonds may lead to the customs authorities challenging the CN code. In cases of doubt it is advisable to apply for Binding Tariff Information (BTI) ruling from the competent customs authority. EPDM rubber is not subject to the CBAM mechanism.

- EPDM Rubber in Primary Forms - applications and import requirements

Rubber products classified under CN code 4002 70 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 does EPDM (400270) differ from EPM rubber - how to classify them?
The key difference between EPDM and EPM is the presence of a third monomer - a non-conjugated diene (ENB or DCPD) in EPDM - which enables sulfur vulcanisation and is essential for meeting the criteria of Note 4 to Chapter 40. EPM (ethylene-propylene copolymer without diene) is classified under heading 400280. Correct classification requires analysis of the Safety Data Sheet (SDS) or the supplier's technical specification confirming the monomer composition. In case of doubt, Binding Tariff Information (BTI) ruling is recommended.
What REACH requirements apply to importing EPDM rubber into the EU?
The EPDM polymer is exempt from REACH registration as a polymer, but processing aids in the rubber compound may be subject to SVHC restrictions or Annex XVII limitations. Key requirements include SDS sheets compliant with the CLP Regulation. Process oils in EPDM must meet PAH limits under Regulation (EU) No 1272/2013 - importers should require PAH content analysis reports and supplier declarations of compliance. REACH compliance of all substances in the rubber formulation should be confirmed by the exporter prior to shipment.
How to correctly classify EPDM rubber in the Combined Nomenclature?
Classification of EPDM in subheading 400270 requires four conditions to be met: the product is a terpolymer of ethylene, propylene and a non-conjugated diene; it meets the elastomer criteria of Note 4 to Chapter 40 (more than 300% extensibility); it is in primary form (bales, granules, powder); and it is not a blend classified elsewhere. The basis for classification is the supplier's technical specification, SDS and monomer analysis. Customs authorities may require a laboratory test confirming the presence and type of diene.
What REACH requirements apply to rubber products CN 4002 70?
Products CN 4002 70 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
Duty & VAT CalculatorCalculate customs duty and VAT for "Ethylene-propylene-non-conjugated diene rubber (EPDM)" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Ethylene-propylene-non-conjugated diene rubber (EPDM)" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate