40169200
4›Other articles of vulcanised rubber other than hard rubber
Erasers
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%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
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
DEgold477/25-1
Gingerbread man eraser with plastic cup
rubberGRI 1GRI 5bGRI 6
FRgold24-05527
Rectangular eraser for suede cleaning
synthetic rubberGRI 1GRI 2bGRI 3bGRI 6
DEgold962/24-1
Pink rubber eraser shaped like a bunny
rubberGRI 1GRI 6GRI 5b
DEgold897/24-1
Kneadable erasers from soft rubber
rubberGRI 1GRI 6
DKgold-2229352
TPE anti-slip ring for mixing bowl
elastomer termoplastyczny (TPE)GRI 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 CN code 401692
CN code 401692 covers erasers made of vulcanised non-cellular rubber, a product category that is precisely defined and limited to this specific type of writing correction tool. Rubber erasers have been used for centuries to remove pencil marks and, in harder formulations, ink from paper. The vulcanisation process gives the rubber its characteristic softness, resilience and abrasive properties that allow it to lift graphite or ink particles from paper fibres without damaging the substrate excessively. This heading covers standard pencil erasers, ink erasers with a harder abrasive compound, and specialised erasers used by artists and draughtspeople. The classification under 401692 is reserved strictly for products made from vulcanised rubber. Erasers made from PVC, synthetic foam or other plastics are classified under chapter 39 of the Combined Nomenclature and must not be declared under this heading regardless of their function.
Market overview and key producing countries
The global eraser market is dominated by manufacturers in Japan, China, South Korea and Taiwan, which together account for the majority of production volume destined for the European market. Japanese brands are particularly renowned for high-quality rubber erasers that smudge minimally and leave little debris. European manufacturers such as Staedtler, Faber-Castell and Pelikan maintain strong positions in the premium school and office segment. The quality of a rubber eraser depends on its formulation, including the type of rubber base, the degree of vulcanisation, and the nature and concentration of abrasive and plasticising additives. For professional use in architecture, technical drawing and fine art, kneadable erasers and precision tip erasers occupy a specialised niche. For the school market, cost efficiency, packaging and branding are primary purchasing drivers.
Import requirements and compliance for rubber erasers
Importing rubber erasers into the European Union requires a customs declaration with the 8-digit CN code 401692. Goods descriptions on commercial documents should clearly identify the material as vulcanised rubber and state the intended use. Erasers marketed to children or sold as part of school stationery sets are subject to EU product safety legislation including the General Product Safety Regulation and relevant EN standards. Restrictions on chemical content, in particular phthalates, nitrosamines and certain colorants, apply to erasers that may be placed in the mouth by children. Importers should obtain test reports and conformity declarations from their suppliers before placing products on the EU market. Market surveillance authorities carry out regular sampling campaigns for school supplies, and non-compliant products can be withdrawn from sale and reported to the RAPEX rapid alert system.
Erasers of Vulcanised Rubber CN 401692 - applications and import requirements
Rubber products classified under CN code 4016 92 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
Which products are correctly classified under CN 401692?
CN 401692 covers only erasers made of non-cellular vulcanised rubber. This includes standard pencil erasers, ink erasers and professional drawing erasers made from rubber. Erasers made of PVC, polyurethane or other synthetic materials are classified under chapter 39. Compound items such as a pencil with an attached eraser tip may be classified differently based on the essential character rule or as sets. If in doubt about a specific product, Binding Tariff Information request to the national customs authority provides a legally binding answer.
Are rubber erasers from China subject to any special import controls when entering the EU?
Rubber erasers from China are subject to standard customs procedures under CN 401692 and must comply with the EU Common Customs Tariff. Products marketed for use by children must comply with chemical safety standards, including limits for phthalates and nitrosamines under REACH Annex XVII and relevant EN standards. Importers should ensure suppliers provide up-to-date test reports. No general anti-dumping measures apply specifically to rubber erasers, but importers should verify the current state of trade defence measures at the time of import.
How should combined pencil-and-eraser sets be classified for customs purposes?
Combined pencil-and-eraser sets or pencils with an integral rubber eraser tip are generally classified based on the essential character of the product, which is typically the pencil. Such products would usually fall under chapter 96 as pencils rather than under CN 401692. However, if an eraser is packaged with other items as an assortment where no single component clearly dominates, GRI 3(c) applies. To obtain certainty before shipping, importers can apply for Binding Tariff Information decision from their national customs authority.
What REACH requirements apply to rubber products CN 4016 92?
Products CN 4016 92 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.
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