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CN code: 4005 99 00

Other

CN hierarchy: 4040054005 99

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

EUDR
Manual review required (ex code)
Duty
0 % (fri) MFN
VAT
25 %
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Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 40 — Chapter 40 - rubber and articles thereof

EU Cellar CN2026 · Updated 2026-05-13 14:50

4005 99 00 -- Other

Why this?
  • CHAPTER_NOTE_40_1 Chapter note

    1Except where the context otherwise requires, throughout the nomenclature the expression rubber means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_40_10 Chapter note

    1Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular rubber belong to Chapter 40, even if they are:made up from woven, knitted or crocheted fabrics (other than those of heading 5906), felt or nonwovens impregnated, coated or covered with cellular rubber, ormade up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular rubber.(Note 3(c) to Chapter 56 and note 5, last paragraph, to Chapter 59).

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_40_2 Chapter note

    This chapter does not cover:(

    • a) goods of Section XI (textiles and textile articles);(
    • b) footwear or parts thereof of Chapter 64;(
    • c) headgear or parts thereof (including bathing caps) of Chapter 65;(
    • d) mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;(
    • e) articles of Chapter 90, 92, 94 or 96; or(
    • f) articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013).
    EUR-Lex 02025R1926-20260101

EUDR status

EUR-Lex 02023R1115-20251226

Manual review required (ex code)
The CN code intersects Annex I only via an "ex" qualifier. Klassio cannot auto-decide whether your specific product is covered — review the qualifier text below and confirm manually.
Relevant commodity
  • Rubber 4005 ex
    Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

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Duties and restrictions

Tullverket 2026-06-01

Third-country duty
0 % (fri)

Erga omnes — applies to all third countries. Inherited from 4005000000.

Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).

Tullverket 2026-05-13
Tariff preferences
Tullverket
No preferences registered
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
  • All third countries 1008 —
    Export control - Waste
    FN CD576FN CD577FN CD574FN CD572FN CD573
VAT
Skatteverket
25 % standard import VAT into Sweden
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 2 measures in force.

What do I do now?

EUDR applies to this code

Country of origin

The risk tier determines how strict the due diligence obligations are under EUDR. Low risk: simplified. Standard: usual checks. High risk: enhanced controls.

Because EUDR applies to this code

  1. Prepare a Due Diligence Statement (DDS)

    First confirm your product matches the ex-qualifier text. Then prepare a Due Diligence Statement (DDS) in TRACES NT before placing the goods on the EU market.

    Open DDS preview ›

  2. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 4005 99 00 and the duty rate above.

    Importing goods (Tullverket) ›

  3. Look up the country risk tier

    Reg. (EU) 2025/1093 sets the risk tier (low, standard, high) per origin country. The tier determines the scope of checks and documentation required.

    Country risk lookup ›

  4. Verify geolocation

    Polygon or point per forestry unit, agricultural plot, or farm. SAM-block IDs (Sweden) are resolvable via Jordbruksverket.

    Attach SAM-block ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources