HS Code for Natural Rubber (Chapter 40)
Natural rubber is traded as concentrated latex (4001.10), smoked sheets (RSS - 4001.21), technically specified rubber (TSR / SMR / STR - 4001.22) and other primary forms. The EU Deforestation Regulation lists rubber as an in-scope commodity from 30 December 2025.
Sample 6-digit codes
| Code | Description |
|---|---|
| 4001.10 | Natural rubber latex, whether or not pre-vulcanised |
| 4001.21 | Smoked sheets of natural rubber (RSS 1-5) |
| 4001.22 | Technically specified natural rubber (TSR / SMR / STR) |
| 4001.29 | Natural rubber in other forms (crepe, scrap) |
| 4002.19 | Styrene-butadiene rubber (SBR), other |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% MFN zero; EUDR due-diligence applies from Dec 2025. |
| China | 20% (compound) / RMB 1,600/t or 20% (TSR) Composite duty; also anti-circumvention on mixed rubber (HS 4005). |
| United States | 0% |
| India (BCD) | 25% Or INR 30/kg, whichever is lower; safeguards protect NR plantations. |
| Japan | 0% |
Numerical Example: 200 MT SMR 20 rubber, FOB Port Klang USD 1,720/t, to Rotterdam
200 MT SMR 20 rubber, FOB Port Klang USD 1,720/t, to Rotterdam. Run your own numbers in the Import Duty & Tax calculator.
- · EU Deforestation Regulation (EUDR) 2023/1115 - rubber in Annex I from Dec 2025.
- · ISO 2000 (TSR grades) / Green Book (RSS visual grading).
- · Phytosanitary certificate for bulk latex shipments; ammonia stabilised.
- · IMDG hazard class for concentrated latex in bulk containers (ammonia).
- · Thailand
- · Indonesia
- · Vietnam
- · Cote d'Ivoire
- · Malaysia
- · India
Frequently asked questions
RSS (ribbed smoked sheets) is graded visually against sample books (RSS 1 to RSS 5). TSR (technically specified rubber - SMR, SIR, STR) is graded by lab tests against ISO 2000 - dirt, ash, nitrogen, plasticity retention index. Tyre makers prefer TSR for consistency.
Yes. From 30 December 2025 importers must submit a due-diligence statement with plot-level geolocation and evidence the source area was not deforested after 31 December 2020.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to industrial raw materials (HS 40) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.