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Current tariff classification

Schedule 3 - Section VII

Section VII - Plastics and articles thereof; rubber and articles thereof

Chapter 40 - Rubber and articles thereof

Notes.

  1. Except where the context otherwise requires, throughout this Schedule "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.
  2. This Chapter does not cover:
    1. Goods of Section XI (textiles and textile articles);
    2. Footwear or parts thereof of Chapter 64;
    3. Headgear or parts thereof (including bathing caps) of Chapter 65;
    4. Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
    5. Articles of Chapter 90, 92, 94 or 96; or
    6. Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of 4011 to 4013).
  3. In 4001 to 4003.00.00 and 4005, "primary forms" applies only to the following forms:
    1. Liquids and pastes (including latex, whether or not prevulcanised, and other dispersions and solutions);
    2. Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
  4. In Note 1 to this Chapter and in 4002, "synthetic rubber" applies to:
    1. Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 ºC and 29 ºC, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5(B)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;
    2. Thioplasts (TM); and
    3. Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.
  5. (A) 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:
    1.  vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of prevulcanised rubber latex);
    2. pigments or other colouring matter, other than those added solely for the purpose of identification;
    3. plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B);
    (B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:
    1. emulsifiers or anti-tack agents;
    2. small amounts of breakdown products of emulsifiers;
    3. very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special purpose additives.
  6. For the purposes of 4004.00.00, "waste, parings and scrap" means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.
  7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of 4008.
  8. 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
  9. In 4001, 4002, 4003.00.00, 4005 and 4008, "plates", "sheets" and "strip" apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

    In 4008 "rods" and "profile shapes" apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

4001
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
4002
Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of 4001 with any product of this heading, in primary forms or in plates, sheets or strip
4003
Reclaimed rubber in primary forms or in plates, sheets or strip
4004
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
4005
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
4006
Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
4007
Vulcanised rubber thread and cord
4008
Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
4009
Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
4010
Conveyor or transmission belts or belting, of vulcanised rubber
4011
New pneumatic tyres, of rubber
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
4013
Inner tubes, of rubber
4014
Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
4015
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber
4016
Other articles of vulcanised rubber other than hard rubber
4017
Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4001  NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP: 
4001.10.00 01 kg- Natural rubber latex, whether or not prevulcanisedFree View TCOs for 4001.10.00
4001.2  - Natural rubber in other forms: 
4001.21.00 02 kg-- Smoked sheetsFree View TCOs for 4001.21.00
4001.22.00 03 kg-- Technically specified natural rubber (TSNR)Free View TCOs for 4001.22.00
4001.29.00 04 kg-- OtherFree View TCOs for 4001.29.00
4001.30.00 05 kg- Balata, gutta-percha, guayule, chicle and similar natural gumsFree View TCOs for 4001.30.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4002  SYNTHETIC RUBBER AND FACTICE DERIVED FROM OILS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP; MIXTURES OF ANY PRODUCT OF 4001 WITH ANY PRODUCT OF THIS HEADING, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP: 
4002.1  - Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): 
4002.11.00 06 kg-- Latex5% View TCOs for 4002.11.00
4002.19.00  -- Other5% View TCOs for 4002.19.00
View TCOs for 4002.19
   Styrene-butadiene rubber (SBR): 
07 kg .Oil-extended 
08 kg .Other 
09 kg Carboxylated styrene-butadiene rubber (XSBR) 
4002.20.00 10 kg- Butadiene rubber (BR)5% View TCOs for 4002.20.00
4002.3  - Isobutene-isoprene (butyl) rubber (IIR); halo- isobutene-isoprene rubber (CIIR or BIIR): 
4002.31.00 11 kg-- Isobutene-isoprene (butyl) rubber (IIR)5% View TCOs for 4002.31.00
View TCOs for 4002.31
4002.39.00 12 kg-- Other5% View TCOs for 4002.39.00
View TCOs for 4002.39
4002.4  - Chloroprene (chlorobutadiene) rubber (CR): 
4002.41.00 13 kg-- Latex5% View TCOs for 4002.41.00
View TCOs for 4002.41
4002.49.00 14 kg-- Other5% View TCOs for 4002.49.00
View TCOs for 4002.49
4002.5  - Acrylonitrile-butadiene rubber (NBR): 
4002.51.00 15 kg-- Latex5% View TCOs for 4002.51.00
4002.59.00 16 kg-- Other5% View TCOs for 4002.59.00
View TCOs for 4002.59
4002.60.00 17 kg- Isoprene rubber (IR)Free View TCOs for 4002.60.00
4002.70.00  - Ethylene-propylene-non-conjugated diene rubber (EPDM)5%  View TCOs for 4002.70.00
View TCOs for 4002.70
18 kg Ethylene-propylene terpolymers (EPDM-EPT) 
19 kg Other 
4002.80.00 20 kg- Mixtures of any product of 4001 with any product of this heading5% View TCOs for 4002.80.00
4002.9  - Other: 
4002.91.00 21 kg-- Latex5% View TCOs for 4002.91.00
View TCOs for 4002.91
4002.99.00 90 kg-- Other5% View TCOs for 4002.99.00
View TCOs for 4002.99
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4003.00.00 24 kgRECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP5% View TCOs for 4003.00.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4004.00.00 25 kgWASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM5% View TCOs for 4004.00.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4005  COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP: 
4005.10.00 26 kg- Compounded with carbon black or silica5% MY:Free View TCOs for 4005.10.00
4005.20.00 27 kg- Solutions; dispersions other than those of 4005.10.005% MY:Free View TCOs for 4005.20.00
4005.9  - Other: 
4005.91.00 28 kg-- Plates, sheets and strip5% MY:Free View TCOs for 4005.91.00
4005.99.00 35 kg-- Other5% MY:Free View TCOs for 4005.99.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4006  OTHER FORMS (FOR EXAMPLE, RODS, TUBES AND PROFILE SHAPES) AND ARTICLES (FOR EXAMPLE, DISCS AND RINGS), OF UNVULCANISED RUBBER: 
4006.10.00 01 kg- "Camel-back" strips for retreading rubber tyres5% View TCOs for 4006.10.00
4006.90.00 02 kg- Other5% View TCOs for 4006.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4007.00.00 03 kgVULCANISED RUBBER THREAD AND CORD5% View TCOs for 4007.00.00
View TCOs for 4007.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4008  PLATES, SHEETS, STRIP, RODS AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER: 
4008.1  - Of cellular rubber: 
4008.11.00  -- Plates, sheets and strip5% View TCOs for 4008.11.00
View TCOs for 4008.11
36 sm Carpet underlay 
37 kg Other 
4008.19.00 06 kg-- Other5% View TCOs for 4008.19.00
4008.2  - Of non-cellular rubber: 
4008.21  -- Plates, sheets and strip:  View TCOs for 4008.21
4008.21.10 34 sm--- Natural rubber sheets produced by adding vulcanising agents directly to fresh field latex before coagulation, containing not less than 90% natural rubber hydrocarbonsFree View TCOs for 4008.21.10
View TCOs for 4008.21
4008.21.90 72 kg--- Other5% View TCOs for 4008.21.90
4008.29.00 12 kg-- Other5% View TCOs for 4008.29.00
View TCOs for 4008.29
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4009  TUBES, PIPES AND HOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT THEIR FITTINGS (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES): 
4009.1  - Not reinforced or otherwise combined with other materials: 
4009.11  -- Without fittings:  View TCOs for 4009.11
4009.11.10 80 m--- Of a kind used as components in passenger motor vehicles5%
CA:Free
View TCOs for 4009.11.10
4009.11.90 83 m--- Other5%
CA:Free
View TCOs for 4009.11.90
4009.12  -- With fittings:  View TCOs for 4009.12
4009.12.10 84 m--- Of a kind used as components in passenger motor vehicles5%
CA:Free
View TCOs for 4009.12.10
4009.12.90 87 m--- Other5%
CA:Free
View TCOs for 4009.12.90
4009.2  - Reinforced or otherwise combined only with metal: 
4009.21  -- Without fittings:  View TCOs for 4009.21
4009.21.10 88 m--- Of a kind used as components in passenger motor vehicles5%
CA:Free
View TCOs for 4009.21.10
4009.21.90 90 m--- Other5% CA:Free View TCOs for 4009.21.90
4009.22  -- With fittings:  View TCOs for 4009.22
4009.22.10 91 m--- Of a kind used as components in passenger motor vehicles5%
CA:Free
View TCOs for 4009.22.10
4009.22.90 94 m--- Other5%
CA:Free
View TCOs for 4009.22.90
4009.3  - Reinforced or otherwise combined only with textile materials: 
4009.31  -- Without fittings:  View TCOs for 4009.31
4009.31.10 95 m--- Of a kind used as components in passenger motor vehicles5%
CA:Free
View TCOs for 4009.31.10
4009.31.90 96 m--- Other5%
CA:Free
View TCOs for 4009.31.90
4009.32  -- With fittings:  View TCOs for 4009.32
4009.32.10 97 m--- Of a kind used as components in passenger motor vehicles5%
CA:Free
View TCOs for 4009.32.10
4009.32.90 99 m--- Other5% CA:Free View TCOs for 4009.32.90
4009.4  - Reinforced or otherwise combined with other materials: 
4009.41  -- Without fittings:  View TCOs for 4009.41
4009.41.10 50 m--- Of a kind used as components in passenger motor vehicles5%
CA:Free
View TCOs for 4009.41.10
4009.41.90 53 m--- Other5%
CA:Free
View TCOs for 4009.41.90
4009.42  -- With fittings:  View TCOs for 4009.42
4009.42.10 55 m--- Of a kind used as components in passenger motor vehicles5%
CA:Free
View TCOs for 4009.42.10
4009.42.90 58 m--- Other5%
CA:Free
View TCOs for 4009.42.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4010  CONVEYOR OR TRANSMISSION BELTS OR BELTING, OF VULCANISED RUBBER: 
4010.1  - Conveyor belts or belting: 
4010.11.00  -- Reinforced only with metal5% View TCOs for 4010.11.00
60 m Not exceeding 915 mm in width 
38 m Exceeding 915 mm but not exceeding 1 375 mm in width 
39 m Exceeding 1 375 mm in width 
4010.12.00  -- Reinforced only with textile materials5% View TCOs for 4010.12.00
   Conveyor belting: 
40 m .Not exceeding 915 mm in width 
41 m .Exceeding 915 mm in width 
42 .. Conveyor belts 
4010.19.00 90 ..-- Other5% View TCOs for 4010.19.00
View TCOs for 4010.19
4010.3  - Transmission belts or belting: 
4010.31.00 62 No-- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm5% View TCOs for 4010.31.00
4010.32.00 64 No-- Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm5% View TCOs for 4010.32.00
4010.33.00 66 No-- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm5% View TCOs for 4010.33.00
4010.34.00 68 No-- Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm5% View TCOs for 4010.34.00
4010.35.00 70 ..-- Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm5% View TCOs for 4010.35.00
4010.36.00 72 ..-- Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm5% View TCOs for 4010.36.00
4010.39.00 74 ..-- Other5% View TCOs for 4010.39.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4011  NEW PNEUMATIC TYRES, OF RUBBER: 
4011.10.00  - Of a kind used on motor cars (including station wagons and racing cars)5% View TCOs for 4011.10.00
98 No High performance (i.e. with aspect ratio not greater than 55) 
   Other: 
05 No .Radial ply 
06 No .Other 
4011.20.00  - Of a kind used on buses or lorries5% View TCOs for 4011.20.00
View TCOs for 4011.20
   Light truck (having a nominal rim diameter code equal to or less than 17.5): 
81 No .Radial ply 
20 No .Other 
   Other: 
86 No .Radial ply 
21 No .Other 
4011.30.00 11 No- Of a kind used on aircraftFree View TCOs for 4011.30.00
4011.40.00 12 No- Of a kind used on motorcyclesFree View TCOs for 4011.40.00
4011.50.00 13 No- Of a kind used on bicyclesFree View TCOs for 4011.50.00
4011.70.00 20 No- Of a kind used on agricultural or forestry vehicles and machinesFree​
View TCOs for 4011.70.00
4011.80.00 21 No- Of a kind used on construction, mining or industrial handling vehicles and machines5% View TCOs for 4011.80.00
4011.90.00 22 No- Other5% View TCOs for 4011.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4012  RETREADED OR USED PNEUMATIC TYRES OF RUBBER; SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER: 
4012.1  - Retreaded tyres: 
4012.11.00 83 No-- Of a kind used on motor cars (including station wagons and racing cars)5% View TCOs for 4012.11.00
4012.12.00 85 No-- Of a kind used on buses or lorriesFree View TCOs for 4012.12.00
4012.13.00 86 No-- Of a kind used on aircraftFree View TCOs for 4012.13.00
4012.19.00 89 No-- OtherFree​
View TCOs for 4012.19.00
4012.20.00 91 No- Used pneumatic tyres5% View TCOs for 4012.20.00
4012.90.00  - Other5% View TCOs for 4012.90.00
27 No Solid tyres 
30 .. Other 
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4013  INNER TUBES, OF RUBBER: 
4013.10.00 01 No- Of a kind used on motor cars (including station wagons and racing cars), buses or lorries5% View TCOs for 4013.10.00
View TCOs for 4013.10
4013.20.00 02 No- Of a kind used on bicyclesFree View TCOs for 4013.20.00
4013.90.00 03 No- Other5% View TCOs for 4013.90.00
View TCOs for 4013.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4014  HYGIENIC OR PHARMACEUTICAL ARTICLES (INCLUDING TEATS), OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT FITTINGS OF HARD RUBBER: 
4014.10.00 04 No- Sheath contraceptivesFree View TCOs for 4014.10.00
4014.90.00 55 ..- OtherFree
View TCOs for 4014.90.00
View TCOs for 4014.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4015  ARTICLES OF APPAREL AND CLOTHING ACCESSORIES (INCLUDING GLOVES, MITTENS AND MITTS), FOR ALL PURPOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER: 
4015.1  - Gloves, mittens and mitts: 
​4015.12.00 10 Pr-- Of a kind used for medical, surgical, dental or veterinary purposes
5% View TCOs for 4015.12.00
View TCOs for 4015.12
4015.19  -- Other:  View TCOs for 4015.19
4015.19.10 92 Pr--- Mittens and mitts, specially designed for use in sports5% View TCOs for 4015.19.10
​4015.19.90 96 Pr--- Other5% View TCOs for 4015.19.90
4015.90  - Other:  View TCOs for 4015.90
4015.90.10 97 No--- Diving dress, wetsuits, and similar garments5% View TCOs for 4015.90.10
4015.90.2  --- Garments, NSA, other than:
(a) aprons of a kind used for X-ray protection; or
(b) pilches:
  View TCOs for 4015.90.2
4015.90.21 26 ..---- Anti-radiation suits, anti-contamination suits, and similar protective garments5% View TCOs for 4015.90.21
4015.90.29 57 No---- Other5%
View TCOs for 4015.90.29
4015.90.90 11 ..--- OtherFree View TCOs for 4015.90.90
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4016  OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN HARD RUBBER: 
4016.10.00 12 ..- Of cellular rubber5% View TCOs for 4016.10.00
View TCOs for 4016.10
4016.9  - Other: 
4016.91.00 13 sm-- Floor coverings and mats5% View TCOs for 4016.91.00
View TCOs for 4016.91
4016.92.00 14 No-- Erasers5% View TCOs for 4016.92.00
4016.93.00  -- Gaskets, washers and other seals5% View TCOs for 4016.93.00
View TCOs for 4016.93
15 No Oil seal rings 
16 .. Other 
4016.94.00 17 No-- Boat or dock fenders, whether or not inflatable5% View TCOs for 4016.94.00
4016.95.00 25 No-- Other inflatable articles5% View TCOs for 4016.95.00
View TCOs for 4016.95
4016.99.00  -- Other5% View TCOs for 4016.99.00
View TCOs for 4016.99
56 .. Stationery; printers' blankets for use with printing machines 
58 .. Other 
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
4017.00.00 24 ..HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND ARTICLES OF HARD RUBBER5% View TCOs for 4017.00.00
View TCOs for 4017.00


Footnote

V.3

Operative 1/7/24

# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with ​section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

​​