40081900
4›Platten, Blätter, Streifen, Stäbe und Profile, aus Weichkautschuk
Platten, Blätter, Streifen, Stäbe und Profile, aus Weichkautschuk, aus Moosgummi, andere
EU-Regelzollsatz
2.9%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
24 Dok.
Y054Y121Y123Y152Y160Y163+18
Standardsatze
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 2.9% | — | R2261/98 |
Praferenzen
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%
Hinweise
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.
Import control of fluorinated greenhouse gasesERGA OMNESR0573/24
Import control of fluorinated greenhouse gases
ERGA OMNESR0573/24
Dokumente / Referenzen
Y054Y121Y123Y152Y160Y163Y169Y986
Bedingungen
- Y001Other conditions: Y152— Import/export allowed after control
- Y005Other conditions: Y986— Import/export allowed after control
- Y010Other conditions: Y160— Import/export allowed after control
- Y015Other conditions: Y169— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
- YA001Other conditions: Y123— Import/export allowed after control
- YA005Other conditions: Y160— Import/export allowed after control
- YA090Other conditions: the condition is not fulfilled— Import/export not allowed after control
- YC001Other conditions: Y054— Import/export allowed after control
- YC005Other conditions: Y160— Import/export allowed after control
- YC090Other conditions: the condition is not fulfilled— Import/export not allowed after control
- YD001Other conditions: Y163— Import/export allowed after control
- YD005Other conditions: Y160— Import/export allowed after control
- YD090Other conditions: the condition is not fulfilled— Import/export not allowed after control
- YE001Other conditions: Y121— Import/export allowed after control
- YE005Other conditions: Y160— Import/export allowed after control
- YE090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD917By virtue of Article 4(6) of Regulation (EU) 2024/573, the placing on the market of fluorinated greenhouse gases shall be prohibited, unless importers provide evidence that any trifluoromethane, produced as a by-product during the production process of the fluorinated greenhouse gases has been destroyed or recovered for subsequent use, using best available techniques.By virtue of Article 11.1. of Regulation (EU) 2024/573, the placing on the market of products and equipment, including parts thereof, listed in Annex IV, with an exemption for military equipment, shall be prohibited from the date specified in that Annex.By virtue of Article 11.1 sub paragraph 2 (a)(b), (c) of Regulation (I) 2024/573, the placing on the market of parts of products and equipment required for repair and servicing of existing equipment listed in Annex IV shall be allowed. By virtue of Article 11.3. of Regulation (EU) 2024/573, the placing on the market of non-refillable containers for fluorinated greenhouse gases listed in Annex I and in Section 1 of Annex II, empty, or fully or partially filled, shall be prohibited.By virtue of Article 11.4 of Regulation (EU) 2024/573, undertakings which place on the market refillable containers for fluorinated greenhouse gases shall produce a declaration of conformity that includes evidence confirming that there are binding arrangements in place for the return of those containers for the purpose of refilling, in particular identifying the relevant actors, their obligatory commitments and the relevant logistical arrangements.By virtue of Article 12 of Regulation (EU) 2024/573, the following products and equipment that contain fluorinated greenhouse gases or whose functioning relies upon those gases shall only be placed on the market if they are labelled as:(a) refrigeration equipment ;(b)air-conditioning equipment ; (c)heat pumps ;(d)fire protection equipment ; (e)electrical switchgear ;(f)aerosol dispenser that contain fluorinated greenhouse gases, including metered dose inhalers;(g)all fluorinated greenhouse gas containers ;(h)fluorinated greenhouse gas-based solvents ; or(i)organic Rankine cycles.By virtue of Article 16 of Regulation (EU) 2024/573, the placing on the market of hydrofluorocarbons shall be allowed only to the extent that importers have been allocated quota by the Commission as set out in Article 17.By virtue of Article 19.1 of Regulation (EU) 2024/573, refrigeration and air-conditioning equipment, heat pumps and metered dose inhalers pre-charged with substances listed in Section 1 of Annex I shall not be placed on the market unless those substances with which the products or equipment have been pre-charged are accounted for within the quota system.By virtue of Article 19.2 of Regulation (EU) 2024/573, the placing on the market of goods falling under the provisions of Article 19.1 shall be subject to the presentation of a declaration of conformity.By virtue of Article 19.6 of Regulation (EU) 2024/573, undertakings that placed on the market less than 10 tonnes of CO2 equivalent of hydrofluorocarbons, per year, contained in the products or equipment referred to in Article 19.1 shall be exempted from the provisions of Article 19. By virtue of Article 20.4 of Regulation (EU) 2024/573, the undertakings shall have a valid registration in the F-gas Portal prior to carrying out any of the activities listed in points (a) to (g).By virtue of Article 23.3 (a) of Regulation (EU) 2024/573, the F-gas Portal registration identification number shall be declared.The information listed in Article 23.3(a) to (d) of Regulation (EU) 2024/573 shall be provided to customs authorities, where relevant, in the customs declaration.
Export control of fluorinated greenhouse gasesALLTCR0573/24
Export control of fluorinated greenhouse gases
ALLTCR0573/24
Dokumente / Referenzen
Y121Y123Y160Y161Y163Y168
Bedingungen
- Y001Other conditions: Y123— Import/export allowed after control
- Y010Other conditions: Y160— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
- YB001Other conditions: Y121— Import/export allowed after control
- YB010Other conditions: Y160— Import/export allowed after control
- YB090Other conditions: the condition is not fulfilled— Import/export not allowed after control
- YC001Other conditions: Y163— Import/export allowed after control
- YC010Other conditions: Y160— Import/export allowed after control
- YC090Other conditions: the condition is not fulfilled— Import/export not allowed after control
- YD001Other conditions: Y168— Import/export allowed after control
- YD010Other conditions: Y160— Import/export allowed after control
- YD020Other conditions: Y161— Import/export allowed after control
- YD090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- TM01012By virtue of Article 22.3.para 2 (Reg 2024/573) :From 12 March 2025 the export of foams, technical aerosols, stationary refrigeration and stationary air-conditioning equipment and stationary heat pumps as referred to in Annex IV that contain, or whose functioning relies upon, fluorinated greenhouse gases with a GWP of 1 000 or more shall be prohibited.The prohibition set out in the first subparagraph shall not apply to military equipment or to products and equipment that can be placed on the market in the Union in accordance with Annex IV.;
- CD918By virtue of Article 22 (1) of Regulation (EU) 2024/573 export of fluorinated greenhouse gases, and products and equipment containing those gases or whose functioning relies upon those gases shall be subject to the presentation of a valid licence to customs authorities issued by the Commission pursuant to Article 20(4) and (5).By virtue of Article 20(5) a valid registration in the F-Gas Portal at the moment of export constitutes a licence required under Article 22.By virtue of Article 22 (1), second paragraph, the provisions from Article 22 (1) do not apply to products and equipment that are personal effects.By virtue of Article 11(3) export of non-refillable containers for fluorinated greenhouse gases listed in Annex I and in Section 1 of Annex II empty, or fully or partially filled, shall be prohibited. Such containers may only be stored or transported for subsequent disposal. The containers for laboratory or analytical uses of fluorinated greenhouse gases are excluded from export prohibition (Article 11(3)).By virtue of Article 12.9. of Regulation (EU) 2024/573 containers containing fluorinated greenhouse gases listed in Annex I and intended for direct export shall be labelled with an indication that the contents of the container are for direct export only.The information listed in Article 23.3(a) to (d) of Regulation (EU) 2024/573 shall be provided to customs authorities, where relevant, in the customs declaration.By virtue of article 22.5 of Reg. (EU) 573/2024 each undertaking with an establishment within the Union shall take all necessary measures to ensure that the export of refrigeration and air-conditioning equipment and of heat pumps, does not violate import restrictions that the importing state has notified under the Protocol.
Export controlBYR0765/06
Export control
BYR0765/06
Dokumente / Referenzen
X844Y719Y745
Bedingungen
- Y001Other conditions: Y719— Import/export allowed after control
- Y010Other conditions: Y745— Import/export allowed after control
- Y020Other conditions: X844— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD922It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Belarusian industrial capacities, whether or not originating in the Union, as listed in Annex XVIII, to any natural or legal person, entity or body in Belarus or for use in Belarus.Article 1bb.1 - Regulation (EC) No 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Export controlRUR0833/14
Export control
RUR0833/14
Dokumente / Referenzen
X834X840Y708Y833Y887
Bedingungen
- Y001Other conditions: X834— Import/export allowed after control
- Y005Other conditions: X840— Import/export allowed after control
- Y010Other conditions: Y833— Import/export allowed after control
- Y030Other conditions: Y708— Import/export allowed after control
- Y040Other conditions: Y887— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD869It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia.
Import controlUAR0692/14
Import control
UAR0692/14
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Hinweise
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Mehrwertsteuer (MwSt.)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
19%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
19%V999Other
19%Übergeordneter Code
4008Platten, Blätter, Streifen, Stäbe und Profile, aus WeichkautschukCodes derselben Gruppe
400811Platten, Blätter, Streifen, Stäbe und Profile, aus Weichkautschuk, aus Moosgummi, Platten, Blätter und Streifen400821Platten, Blätter, Streifen, Stäbe und Profile, aus Weichkautschuk, aus anderem als Moosgummi, Platten, Blätter und Streifen400829Platten, Blätter, Streifen, Stäbe und Profile, aus Weichkautschuk, aus anderem als Moosgummi, andere
5
Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
SEgold25-06860
EPDM foam D-profile sealing strip for air freight containers
GummiGRI 1GRI 6
FRgold25-03428
EPDM cellular rubber door seal profile
SynthesekautschukGRI 1GRI 6
DEgold915/23-1
Black EPDM cellular rubber profile
KautschukGRI 1GRI 6
DEgold526/24-1
Cellular rubber profile with PP part
KautschukGRI 1GRI 3bGRI 6
FRgold25-03429
EPDM cellular rubber door/window seal profile
SynthesekautschukGRI 1GRI 6
Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Anwendungsbereich und Klassifizierungsmerkmale der Unterposition 400819
Die Unterposition 400819 der Kombinierten Nomenklatur umfasst Stäbe, Rohre und Profile (Formstücke) aus Schaumgummi (Zellkautschuk), andere als Platten, Bahnen und Streifen (diese fallen unter Unterposition 400811). Schaumgummi ist vulkanisierter Kautschuk mit einer offenporigen oder geschlossenporigen Zellstruktur, die durch Einarbeiten eines Treibmittels in die Kautschukmischung während der Vulkanisation entsteht. Erzeugnisse der Unterposition 400819 werden überwiegend durch Extrusion hergestellt und als Profile mit komplexer Querschnittsgeometrie (D-, E-, P-, Rund-, Quadrat- oder Sonderprofile), Vollstäbe oder Hohlrohre aus Schaumgummi geliefert. Typische Anwendungen sind Schaumdichtprofile für Fenster und Türen, FahrzeugkarosserieDichtungen, Dachabschlussprofile, technische Rohrisolierungen sowie schwingungsdämpfende Puffer für Industrieanlagen. EPDM-Schaumgummi ist der am häufigsten verwendete Basiswerkstoff aufgrund seiner hervorragenden Witterungs-, Ozon- und UV-Beständigkeit. Ebenfalls eingesetzt werden Schaumgummiwerkstoffe auf Basis von Neopren (CR), Nitrilkautschuk (NBR) und Naturkautschuk (NR). Das entscheidende Klassifizierungsmerkmal ist die Form des Erzeugnisses: Stab oder Profil statt Platte oder Bahn. Die Allgemeinen Vorschriften für die Auslegung sowie Anmerkung 1 und Anmerkung 6 zu Kapitel 40 KN sind bei der Beurteilung von Form und Zellcharakter gummier Erzeugnisse anzuwenden.
EU-Einfuhrverfahren, Dokumentation und Marktanforderungen
Die Einfuhr von Schaumgummiprofilen und -stäben (KN 400819) in das Zollgebiet der Europäischen Union unterliegt dem Unionszollkodex (Verordnung (EU) Nr. 952/2013). Der Einführer oder sein bevollmächtigter Zollvertreter muss eine Einfuhrzollanmeldung mit dem 10-stelligen TARIC-Code und dem Ursprungsland abgeben. Die Standardeinfuhrdokumentation umfasst eine Handelsrechnung mit technischer Produktbeschreibung (Kautschuktyp, Zellstrukturart – offenporig oder geschlossenporig, Querschnittsabmessungen, Shore-Härte), ein Beförderungsdokument (CMR oder Konnossement), eine Packliste sowie einen Ursprungsnachweis für Präferenzzollsätze. Präferenzzölle können im Rahmen der Freihandelsabkommen der EU mit Japan (EPA), Südkorea (KORUSFTA), Kanada (CETA) sowie im Rahmen des Allgemeinen Präferenzsystems (APS/GSP und GSP+) für Entwicklungsländer verfügbar sein. Voraussetzung für die Inanspruchnahme von Präferenzen ist die Einhaltung der Ursprungsregeln und ein gültiger Ursprungsnachweis: Warenverkehrsbescheinigung EUR.1, Erklärung auf der Rechnung oder REX-Registrierung. Schaumgummiprodukte unterliegen der REACH-Verordnung (EG) Nr. 1907/2006, insbesondere den PAK-Beschränkungen gemäß Anhang XVII, Eintrag 50, den Beschränkungen für bestimmte Phthalat-Weichmacher und der Pflicht zur Mitteilung von SVHC-Stoffen oberhalb von 0,1 Masseprozent im Erzeugnis. EPDM-Profile für die Verwendung als Bauprodukte können zusätzlich den Anforderungen der Bauprodukteverordnung (EU) Nr. 305/2011 unterliegen.
Abgrenzung von benachbarten Unterpositionen
Eine korrekte Einreihung in Unterposition 400819 erfordert eine sorgfältige Abgrenzung von benachbarten Unterpositionen. Platten, Bahnen und Streifen aus Schaumgummi werden unabhängig von ihrer Dicke ausschließlich unter Unterposition 400811 eingereiht – nicht unter 400819. Das alleinige Unterscheidungsmerkmal ist die körperliche Form des Erzeugnisses: Ein flächiges Erzeugnis mit gleichförmigem Querschnitt, das als Platte oder Bahn geliefert wird, ist unter 400811 einzureihen, während ein Stab oder Profil mit einer spezifischeren Querschnittsgeometrie unter 400819 fällt. Profile aus nicht-zelligem (vollem) vulkanisierten Kautschuk sind unter Unterposition 400829 einzureihen. Das maßgebliche Prüfungskriterium ist daher das Vorhandensein oder Fehlen einer zellförmigen (porösen) Struktur, die bei der Querschnittsbetrachtung des Erzeugnisses erkennbar ist. Profile aus Polyurethanschaum (Kapitel 39) oder Polyethylenschaum (Kapitel 39) ähneln Schaumgummiprofilen in Erscheinungsbild und Verwendungszweck, sind aber abweichend einzureihen, da das Basispolymer kein Kautschuk ist. Latexschaum aus vulkanisiertem Naturkautschuk hingegen fällt unter Kapitel 40. Bei mehrschichtigen Profilen, die Schaumgummi- und Vollgummischichten oder Textileinlagen kombinieren, ist das prägende Material nach den Allgemeinen Vorschriften zu bestimmen. Bei zweifelhafter Einreihung wird eine verbindliche Zolltarifauskunft (ZTA) empfohlen, da sie EU-weit für drei Jahre rechtliche Sicherheit bietet.
Häufig gestellte Fragen
Was unterscheidet die Unterpositionen 400811 und 400819 bei Schaumgummi?
Beide Unterpositionen betreffen Schaumgummi (Zellkautschuk), unterscheiden sich jedoch in der Form des Erzeugnisses. Unterposition 400811 erfasst Platten, Bahnen und Streifen aus Schaumgummi – flächige Erzeugnisse, die üblicherweise als Rollen oder zugeschnittene Platten geliefert werden. Unterposition 400819 erfasst alle übrigen Schaumgummierzeugnisse: Stäbe und Profile mit komplexeren Querschnittsgeometrien, wie D-, E-, P-Profile oder kundenspezifische extrudierte Dichtprofile. Das einzige Unterscheidungsmerkmal ist die körperliche Form des Erzeugnisses. Die Handelsrechnung sollte die Querschnittsform und die zellige (poröse) Beschaffenheit des Kautschuks angeben, damit die Zollbehörden den TARIC-Code effizient überprüfen können.
Benötigen EPDM-Schaumgummiprofile bei der Einfuhr in die EU eine CE-Kennzeichnung?
Die CE-Kennzeichnung ist nur für Bauprodukte vorgeschrieben, die unter eine harmonisierte europäische Norm im Sinne der Bauprodukteverordnung (EU) Nr. 305/2011 fallen. EPDM-Schaumdichtprofile für Fenster und Türen können in den Anwendungsbereich der harmonisierten Norm EN 12365 oder ähnlicher Normen fallen, soweit diese übernommen wurden. Wird das Profil als Bauprodukt in Verkehr gebracht und ist es durch eine harmonisierte Norm abgedeckt, sind eine Leistungserklärung (DoP) und eine CE-Kennzeichnung verpflichtend. Industrieprofile ohne harmonisierte Norm benötigen keine CE-Kennzeichnung. Der Einführer sollte den vorgesehenen Verwendungszweck ermitteln und vor der ersten Einfuhr die aktuelle Liste der harmonisierten CPR-Normen prüfen.
Wie wird die Zellstruktur von Schaumgummi gegenüber den Zollbehörden nachgewiesen?
Das wichtigste Dokument ist das technische Datenblatt oder die Werkstoffspezifikation des Herstellers mit Angabe des Elastomertyps (z. B. EPDM, CR, NBR), der Zellstrukturart (offenporig oder geschlossenporig), der Rohdichte in kg/m3 und der Shore-Härte (Skala A oder C). Als ergänzende Nachweise eignen sich ein Rohdichteprüfbericht nach EN ISO 845 oder ein FTIR-Analysebericht zur Bestätigung des Polymertyps. Die Beschreibung in der Handelsrechnung sollte eindeutig Schaumgummi, Zellkautschuk oder Schaumstoffkautschuk ausweisen, um das Erzeugnis von Vollgummi abzugrenzen und eine Fehlklassifizierung bei der Grenzkontrolle zu vermeiden.
Nützliche Tools & Ressourcen
Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Platten, Blätter, Streifen, Stäbe und Profile, aus Weichkautschuk, aus Moosgummi, andere“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Platten, Blätter, Streifen, Stäbe und Profile, aus Weichkautschuk, aus Moosgummi, andere“ unter Berücksichtigung aller Kosten.
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