HS 4002Plastics & Rubber · Netherlands

Synthetic Rubber (SBR) - HS 4002 classification, duty and landed cost - Import into Netherlands

Duty and tax snapshot for importing plastics & rubber (HS 4002) into Netherlands. Typical MFN duty ~5%, BTW 21% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

BTW

21%

Total taxes / CIF

27.1%

Worked landed-cost example

USD 50,000 FOB parcel of plastics & rubber (HS 4002) shipped to Netherlands.

FOB valueUSD 50,000

Origin chargesUSD 750

FreightUSD 4,000

InsuranceUSD 250

CIFUSD 55,000

Import duty @ 5%USD 2,750

BTW @ 21%USD 12,128

Destination inlandUSD 1,000

Landed cost ≈ USD 70,878

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
4002.19	Styrene-butadiene rubber, other

Netherlands duty regime

EU Common External Tariff - identical across the EU. Same preferential FTAs and CBAM regime as Germany. Rotterdam and Schiphol are major AEO (Authorised Economic Operator) hubs with fast-track clearance.

Customs notes

· EU TARIC codes (10 digit). Customs declarations via AGS (soon DMS).
· Article 23 VAT deferment permit: transfers import VAT from customs entry to the periodic VAT return. Available to any EU-established (or fiscally-represented) business. Application via the Belastingdienst.
· T1 transit under NCTS: allows non-EU-cleared goods to move through the EU under bond. Rotterdam is the largest T1 origination point in Europe.
· AEO status accelerates clearance and reduces inspection frequency - most Rotterdam-based freight forwarders are AEO certified.

Frequently asked questions

What is the typical import duty on plastics & rubber (HS 4002) into Netherlands?

Netherlands applies an MFN duty of about 5% on HS chapter 4002 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (EU Common External Tariff - identical across the EU) may reduce this to 0% for qualifying origins.

How is BTW calculated on imports of plastics & rubber in Netherlands?

Netherlands charges BTW at 21% on the CIF value plus duty. EU CET; Art. 23 deferment possible

What is the landed cost of a USD 50,000 FOB shipment of plastics & rubber into Netherlands?

On a USD 50,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 55,000. Applying 5% duty and 21% BTW brings total taxes to about USD 14,878 (~27.1% of CIF). Landed at buyer's warehouse ≈ USD 70,878.

Which HS code should I use for plastics & rubber in Netherlands?

Start with the 6-digit international HS heading - for example 4002.19 (Styrene-butadiene rubber, other). Netherlands customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping plastics & rubber to Netherlands?

Most importers into Netherlands prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and BTW to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does Netherlands customs need to clear HS 4002?

EU TARIC codes (10 digit). Customs declarations via AGS (soon DMS). Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.