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40081100
4›Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber

Plates, sheets and strip

Standard EU duty
3%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
24 docs
Y054Y121Y123Y152Y160Y163+18
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty3%—R2261/98
Preferences
ERGA OMNES 0%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
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
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.
5

Binding Tariff Information

BTI classification examples

DEgold111/24-1

Square cellular rubber anti-shock pads

rubberGRI 1GRI 6
DEgold652/24-1

Cellular rubber sheet for shoe manufacturing

rubberGRI 1GRI 6
DEgold422/24-1

Alubutyl plates for vehicle noise absorption

rubberGRI 1GRI 2bGRI 3bGRI 6
CZgold00-04/01

Self-adhesive cellular rubber tape

rubberGRI 1GRI 6
DEgold459/23-1

Multi-layer cellular rubber sheets with plastic fibres

rubberGRI 1GRI 3bGRI 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 subheading 400811

Subheading 400811 of the Combined Nomenclature covers plates, sheets and strip of cellular rubber, commonly referred to as foam rubber or sponge rubber. Cellular rubber is vulcanised rubber with a porous internal structure – consisting of open cells, closed cells or a combination of both – produced by the incorporation of a blowing agent during vulcanisation, which generates gas bubbles that create the cellular matrix. The base polymer can be natural rubber (NR) or any synthetic elastomer, including EPDM, neoprene (CR), nitrile rubber (NBR) or SBR. Products within subheading 400811 are supplied as flat-form semi-finished materials: plates (thicker, rigid or semi-rigid panels), sheets (thinner, flexible) and strip (narrow versions of sheets, often supplied in rolls with or without adhesive backing). These are widely used in construction (acoustic and thermal insulation, window and door sealing), automotive (vibration damping, weatherstripping, door seals), electronics (EMC gaskets, shock protection) and sports/consumer goods. Other articles of cellular rubber – for example profiles, blocks, tubes or moulded shapes – fall under subheading 400819, not 400811. The form criterion (plate, sheet or strip) is therefore the primary classification determinant within the cellular rubber subheadings.

EU import requirements, regulatory compliance and customs documentation

Importation of cellular rubber plates, sheets and strip (CN 400811) into the EU customs territory is subject to the Union Customs Code (Regulation (EU) No 952/2013). The import customs declaration must include the correct 10-digit TARIC code, specifying country of origin and customs value based on the transaction value of the goods (CIF or FOB plus insurance and freight as appropriate). Standard documentation includes: a commercial invoice describing the product (rubber type, cell structure: open or closed, dimensions, density, Shore hardness), a transport document, a packing list and a proof of origin for preferential rates. MFN tariff rates and any anti-dumping or safeguard measures applicable to the specific country of origin and TARIC code should be verified in the European Commission's TARIC database prior to each import transaction, as they may be subject to change. Chemical compliance under Regulation (EC) No 1907/2006 (REACH) is mandatory for rubber articles placed on the EU market; importers should ensure that restricted substances including PAHs, N-nitrosamines and relevant phthalates are absent above regulatory thresholds. Cellular rubber products intended for use in construction works may fall within the scope of Regulation (EU) No 305/2011 (CPR), which may require a Declaration of Performance and CE marking. Products intended for food contact are subject to Regulation (EC) No 1935/2004.

Classification boundaries – cellular vs. non-cellular rubber and other foam materials

Correct classification under 400811 requires careful distinction from both adjacent rubber subheadings and from foam materials of other chemical compositions. Non-cellular (solid) vulcanised rubber in plate or sheet form is classified under subheading 400821 (without textile fabric backing) or 400829 (combined with textile fabric), not under 400811. The essential distinguishing feature of cellular rubber is its porous internal structure: a cellular rubber sheet will show a clearly visible network of cells on a fresh cross-section, and will have a significantly lower apparent density than solid rubber, typically below 0.5 g/cm3. Polyurethane foam (classified in Chapter 39, e.g. 3921 13) is frequently confused with cellular rubber. The distinction lies in the base polymer: cellular rubber is derived from a rubber (elastomeric) compound, whereas polyurethane foam is formed by the reaction of polyol and isocyanate. FTIR analysis of the base material provides definitive identification. Latex foam from natural rubber latex, if vulcanised, falls within Chapter 40. Cellular rubber sheets laminated with a textile backing or facing require analysis of whether the composite belongs to Chapter 40 (subheading 400829 if the textile is not the determining character) or to Chapter 59 if the textile component prevails. Where classification is uncertain, a BTI application provides binding legal certainty for three years across the entire EU.

Frequently asked questions

How can cellular rubber foam (400811) be distinguished from polyurethane foam (Chapter 39)?
The key distinction is the base polymer. Cellular rubber (400811) is made from an elastomeric rubber compound – natural or synthetic (EPDM, CR, NBR, SBR) – that has been vulcanised. Polyurethane foam (e.g. 3921 13) is produced by reacting polyol with isocyanate and contains no rubber. In practice, the supplier should provide a material datasheet or FTIR test report identifying the base polymer. A rubberisation characteristic such as elastic recovery after compression also points to cellular rubber, but chemical analysis is the definitive method for customs classification purposes.
Are cellular rubber sheets with a textile backing classified under 400811?
No. Sheets or plates of cellular rubber that are combined with, backed by or laminated onto a textile material (woven, knitted or non-woven) are not classified under 400811. Depending on the specific composite construction and the predominant character, such products may fall under subheading 400829 (non-cellular rubber combined with textile) or under Chapter 59 if the textile component dominates. Subheading 400811 covers only plates, sheets and strip of cellular rubber without any textile reinforcement or backing. Every textile layer modifies the classification.
Which standards and certifications are relevant when importing foam rubber into the EU?
For construction applications, Regulation (EU) No 305/2011 (CPR) may require a Declaration of Performance and CE marking. Sealing strips for windows and doors must comply with EN 12207, EN 12208 and EN 12210 performance classifications and relevant product standards. Automotive weatherstripping typically references EPDM compound specifications to ISO 3302 or manufacturer-specific standards. Food contact products must comply with Regulation (EC) No 1935/2004 and applicable EU/national implementing measures. REACH compliance covering PAHs, N-nitrosamines and phthalates is required for all rubber articles. Importers should request compliance declarations and test reports from the supplier before the goods are placed on the EU market.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Plates, sheets and strip" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Plates, sheets and strip" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate