40169100
4›Other articles of vulcanised rubber other than hard rubber
Floor coverings and mats
Standard EU duty
2.5%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
6 docs
N954U045U078U079Y997Y984
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 2.5% | - | 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.
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%
5
Binding Tariff Information
BTI classification examples
PLgold4-000469
Black rubber perforated mats
rubberGRI 1GRI 6
NLgold024-1407
Natural rubber doormat with ring pattern
natural rubberGRI 1GRI 6
FRgold25-04233
Non-slip rubber bath mat with suction cups
rubberGRI 1GRI 5bGRI 6
DEgold817/24-1
NBR rubber floor mats for motor vehicles
rubberGRI 1GRI 6
FRgold24-05870
Rectangular rubber doormat
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 definition of CN code 401691
CN code 401691 covers floor coverings and mats made of non-cellular vulcanised rubber that have been subjected to further working beyond merely cutting into rectangular or square shapes. Vulcanisation is the chemical crosslinking process that transforms raw rubber into a durable, wear-resistant and elastically stable material. The further working criterion is the key differentiating factor for this heading. It includes processes such as embossing of surface patterns, application of coatings or backings, cutting into non-rectangular shapes, perforation, lamination with textiles, and other manufacturing steps that give the product its final functional form. Products in this category include anti-slip entrance mats with raised stud patterns, industrial floor mats for workshops and production halls, electrical insulating mats for use near live equipment, and decorative rubber floor coverings used in commercial premises. Simple flat sheets or rolls of vulcanised rubber without further processing are classified elsewhere in chapter 40.
Properties and applications of vulcanised rubber mats
Vulcanised rubber floor coverings and mats offer outstanding resistance to abrasion, chemical attack, moisture and mechanical stress, making them suitable for environments where other flooring materials would deteriorate rapidly. In industrial settings they are used as ergonomic anti-fatigue mats, anti-slip workstation mats and protective floor liners in vehicle loading bays. In sports facilities, vulcanised rubber mats serve as durable surfaces in weightlifting areas and free weight zones. Electrical safety mats made to specific IEC or EN standards provide insulation for personnel working on live electrical installations. Commercial premises use embossed rubber entrance mats to collect dirt and moisture from footwear while providing a professional appearance. The specific technical requirements for each application, including hardness (Shore A), thickness, surface finish and chemical resistance, are usually defined by the end user or by applicable safety standards.
Customs classification and import requirements
Correct classification under CN 401691 requires demonstrating that the product is made of non-cellular vulcanised rubber and has undergone further working beyond simple rectangular cutting. Importers should prepare detailed product descriptions and technical data sheets that clearly identify the rubber type and the manufacturing processes applied. Where the further working involves lamination with textile materials, careful consideration may be needed to determine whether the product is better classified under chapter 40 or chapter 57 (carpets and floor coverings), applying the essential character rule. Customs declarations should use the full 8-digit CN code. Anti-dumping or countervailing duties may apply to imports of certain rubber mat products from specific countries. Binding tariff information (BTI) issued by the competent customs authority provides legal certainty on the classification before importation.
Floor Coverings and Mats of Vulcanised R - applications and import requirements
Rubber products classified under CN code 4016 91 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
What distinguishes CN 401691 mats from those classified under other rubber headings?
CN 401691 is specifically for non-cellular vulcanised rubber floor coverings and mats that have undergone further working beyond rectangular cutting. Mats made of cellular rubber fall under CN 401610. Simple rectangular sheets of non-cellular rubber without further working are classified under heading 4008. The distinction depends on three factors: whether the rubber is cellular or non-cellular, whether it is vulcanised, and whether further processing beyond cutting to rectangles has been applied.
Do anti-slip rubber mats with raised studs qualify for CN 401691?
Yes, rubber mats made of non-cellular vulcanised rubber featuring embossed or moulded anti-slip stud patterns generally qualify for CN 401691, because the embossing constitutes further working beyond simple rectangular cutting. The classification should be supported by technical documentation confirming the non-cellular rubber composition and describing the manufacturing process. Mats sold in irregular shapes or with perforations or logos also benefit from this heading provided the base material criteria are met.
Can rubber floor mats be subject to REACH obligations when imported into the EU?
Yes, rubber floor mats may be subject to REACH obligations if they contain substances of very high concern listed on the SVHC candidate list above the 0.1 percent threshold, or substances restricted under REACH Annex XVII. Importers acting as EU importers under REACH must ensure compliance and may need to notify ECHA or communicate substance information down the supply chain. For mats intended for consumer use, compliance with EN safety standards and restricted substance limits is particularly important and should be verified before importing.
What REACH requirements apply to rubber products CN 4016 91?
Products CN 4016 91 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
Related glossary terms