HS Code for RSS Natural Rubber (HS 4001.21)
Ribbed Smoked Sheet is coagulated field latex pressed, dried and smoked - graded RSS 1 (best, no impurities) to RSS 5. Traditional tyre and industrial-goods feedstock alongside TSR 20. EUDR (Reg 2023/1115) covers all natural rubber (HS 4001) with plot-level geolocation and cut-off date 31 December 2020.
Sample 6-digit codes
| Code | Description |
|---|---|
| 4001.10 | Natural rubber latex |
| 4001.21 | Smoked sheets (RSS) |
| 4001.22 | Technically specified natural rubber (TSR) |
| 4001.29 | Other natural rubber |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% MFN zero; EUDR compliance mandatory from 30 December 2025 (large operators). |
| United States | 0% |
| China | 20% TRQ system; in-quota rates lower. |
| India (BCD) | 25% or INR 30/kg (whichever lower) |
Numerical Example: 100 MT RSS 3, FOB Bangkok USD 1,780/MT, CIF Rotterdam
100 MT RSS 3, FOB Bangkok USD 1,780/MT, CIF Rotterdam. Run your own numbers in the Import Duty & Tax calculator.
- · EUDR Reg 2023/1115 - geolocation, cut-off 31 Dec 2020, DDS filing.
- · The Green Book: International Standards of Quality and Packing for Natural Rubber Grades.
- · ISO 2000 for technical rubber classification.
- · Thailand
- · Indonesia
- · Malaysia
- · Vietnam
- · Cote d'Ivoire
Frequently asked questions
RSS 3 typically trades USD 100-200/MT above TSR 20. RSS is preferred for premium tyre casings (aircraft, truck), high-purity industrial products; TSR dominates tyre volume tread compounds.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agriculture (HS 4001.21) 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.