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EAEU HS code

4008 21 100 0 — Floor coverings and mats, uncut or simply cut to rectangular or square shape, of non-cellular rubber

Floor coverings and mats, uncut or simply cut to rectangular or square shape, of non-cellular rubber

Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.

Duty rate
5%

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
м 2
Square metre
Requirements and measures
2

None: russian bans and restrictions, dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
22%

The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.

Where it sits in the nomenclature

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

  1. 40Rubber and articles thereof
  2. 4008Plates, sheets, strip, rods and profile shapes, of vulcanised rubber (excl. hard rubber)
  3. 4008 21Plates, sheets and strip, of non-cellular rubber
  4. 4008 21 10Floor coverings and mats, uncut or simply cut to rectangular or square shape, of non-cellular rubber
  5. 4008 21 100 0you are here

Explanatory notes to heading 4008 3 paragraphs

Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.

4008 Plates, sheets, strips or bands, rods and profile shapes, of vulcanised rubber other than hard rubber: – Of cellular rubber: 4008 11 – – Plates, sheets and strips or bands 4008 19 – – Other – Of non-cellular rubber: 4008 21 – – Plates, sheets and strips or bands 4008 29 – – Other

The heading covers: (1) Plates, sheets and strips or bands (any cross-sectional dimension of which exceeds 5 mm), in the length or simply cut into rectangles (including squares). (2) Blocks of regular geometric shape. (3) Rods and profile shapes (including thread of any cross-sectional shape, any cross-sectional dimension of which exceeds 5 mm). Profile shapes in the length are obtained in a single operation (usually by extrusion) and have a uniform or repetitive cross-section from one end to the other. They are classified in this heading whether uncut or cut to length, provided that the length of the piece cut is not less than the greatest cross-sectional dimension. The products of this heading may be surface-worked (printed, corrugated, grooved, channelled, ribbed); they may also be coloured or uncoloured (in the mass or on the surface). Profile shapes with an adhesive surface, used for sealing window frames, are classified in this heading. The heading also covers rubber flooring in the piece, tiles, mats and other articles obtained simply by cutting plates or sheets of rubber into rectangular (including square) shapes. The classification of products of vulcanised rubber (other than hard rubber) combined (in the mass or on the surface) with textile material is governed by Note 3 to Chapter 56 and Note 4 to Chapter 59. Combinations of vulcanised rubber

(other than hard rubber) with other materials are classified in this heading provided they retain the essential character of rubber. The heading therefore covers: (A) Plates, sheets and strip or tape of cellular rubber combined with textile materials (as defined in Note 1 to Chapter 59), felt or fur felt, or nonwovens, provided the textile materials are used merely for reinforcing purposes. In this respect, plain, unbleached, bleached or uniformly dyed textile materials, felt or fur felt, or nonwovens, are regarded as serving merely for reinforcing purposes provided they are attached to one face only of the plates, sheets, strip or tape. Patterned, printed or more elaborately worked fabrics and special materials, such as pile fabrics, tulles and lace, are regarded as having a function beyond mere reinforcement. Plates, sheets and strip or tape of cellular rubber combined with textile material on both faces, regardless of the nature of the textile material, are excluded from this heading (heading 5602, 56 03 or 5906). (B) Felt or fur felt, impregnated, coated or laminated with vulcanised rubber (other than hard rubber), containing 50 % or less by weight of textile material or completely embedded in rubber. (C) Nonwovens, either completely embedded in rubber or entirely coated with rubber on both sides, provided that such coating can be seen with the naked eye with no account being taken of any resulting change of colour. The heading excludes, inter alia: (a) conveyor or transmission belts or belting (rubberised belting fabric), of vulcanised rubber, whether or not cut to length (heading 4010); (b) plates, sheets and strip or tape, whether or not surface-worked (including square or rectangular articles cut therefrom), with bevelled or moulded edges, with rounded corners, with openwork edges or otherwise worked, or cut to shapes other than rectangular (including square) (heading 4014, 4015 or 4016); (c) fabrics combined with rubber thread (Chapters 50 to 55 or 58); (d) goods of heading 5602 or 5603; (e) textile carpets or other textile coverings backed with cellular rubber (Chapter 57); (f) tyre cord fabric (heading 5902); (g) rubberised textile fabrics as defined in Note 4 to Chapter 59 (heading 5906); (h) knitted or crocheted fabrics combined with rubber thread (Chapter 60).

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 40 — Rubber and articles thereof 10 items

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Unless otherwise specified in the context, throughout the Nomenclature, the terms “rubber” and “rubber” mean the following products, whether vulcanized or non-volcanized, solid or non-solid: natural rubber, balata, gutta perch, guayula, chicle and similar natural resins, synthetic rubber, oil-derived factis and the same materials in regenerated form.

2. This group does not include:

(a) goods of Section XI (textiles and textile articles);

(b) Shoes or parts thereof of Chapter 64;

(c) headgear or parts thereof (including bathing caps) of Chapter 65;

(d) mechanical or electrical devices, or parts thereof of Section XVI (including electrical goods of all kinds), of solid rubber;

(e) articles of Chapter 90, 92, 94 or 96; or

(f) articles of Chapter 95 (other than sports gloves, gloves, mittens and articles of headings 4011 to 4013).

3. For the purposes of headings 4001 to 4003 and 4005, the term “primary forms” means the following forms:

(a) liquids and pastes (including latex subvulcanized or non-vulcanized and other dispersions and solutions);

(b) irregularly shaped blocks, chunks, piles, powders, granules, crumbs and similar bulk forms.

4. In Note 1 to this Chapter and in heading 4002, the term synthetic rubber means:

(a) unsaturated synthetic substances irreversibly transformed by sulfur vulcanization into non-thermoplastic substances, which do not rupture at a temperature of 18–29 °C when stretched 3 times their original length, and, when stretched 2 times within 5 minutes, return to a length not exceeding the original length by more than one and a half times. In this test, it is allowed to add substances necessary for the formation of cross-links, in particular, activators or accelerators of vulcanization. Substances listed in note 5 (B) (ii) and (iii) are also allowed. However, any substances not intended for cross-linking, such as diluents, plasticizers and fillers, shall not be allowed;

(b) thioplasty (TM); and

(c) natural rubber modified by grafting or mixing with plastics, depolymerized natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high molecular weight polymers, provided that all of the above products meet the requirements of paragraph 4(a) above of this note for vulcanization, elongation and resizing.

5. (A) Headings 4001 and 4002 do not include rubber or a mixture of rubbers if they were mixed with:

(i) vulcanizing agents, accelerators, moderators or activators (other than those which have been added to prepare dulacanized rubber latex);

pigments or other colouring agents other than those used for identification purposes only;

(iii) plasticizers or fillers (other than mineral oil in the case of oil-filled rubber), reinforcing agents, organic solvents or any other substances other than those referred to in paragraph 5(B).

(B) The presence of the following substances in rubber or a mixture of rubbers shall not affect their classification as heading 4001 or 4002 provided that such rubber or a mixture of rubber retains its essential property of the raw material:

(i) emulsifiers or antiadhesives;

(ii) small amounts of degradation products of emulsifiers;

(iii) very small amounts of heat-sensitive agents (mainly for the preparation of thermally sensitive rubber latexes), cationic surfactants (usually for the preparation of electropositive rubber latexes), antioxidants, coagulants, rubber-to-crumb agents, frost-resistant agents, peptisers, anticoagulants, stabilizers, viscosity-regulating agents, or similar special-purpose additives.

6. For the purposes of heading 4004, the term “waste, trimmings and scraps” means waste, trimmings and scraps produced in the manufacture or treatment of rubber and articles thereof which are absolutely unusable as such by cuts, wear or other causes.

7. Threads consisting entirely of vulcanized rubber having a cross-sectional dimension greater than 5 mm are classified as strips or ribbons, rods or profiles in shape in heading 4008.

8. Heading 4010 covers conveyor belts, drive belts or belting of fabric impregnated, coated or duplicated with rubber or of fabric made of textile yarn or cord impregnated or coated with rubber.

9. For the purposes of headings 4001, 4002, 4003, 4005 and 4008, the terms “plates”, “sheets” and “bands or tapes” mean only plates, sheets and strips or ribbons and blocks of regular geometric shape, not cut or cut into rectangular (including square) shapes, being or not finished articles with embossed or unembossed or otherwise treated surface, other than materials cut into pieces of another shape or subjected to further processing.

For the purposes of heading 4008, the terms “bars” and “shaped profiles” mean only articles not cut or cut in length with a treated or untreated surface but without further treatment.

Additional note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Sleeves, gloves or mittens impregnated or coated with porous rubber, in which textile materials, woven or machine or hand knitted, felt or felt or nonwoven materials are presented merely for reinforcement purposes, belong to Chapter 40, even if they:

- made of textile materials, woven or machine or hand knitted (other than those of heading 5906), felt or felt or nonwoven materials impregnated or coated with porous rubber, or

- made of unimpregnated or uncoated textile materials, woven or machine or hand knitted, felt or felt or nonwoven materials and subsequently impregnated or covered with porous rubber.

(Note 3 (c) to chapter 56 and note 5, last paragraph, to chapter 59.)

What import requires

Veterinary and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 40
    Продукция (товары) для детей: игры и игрушки, постельное белье, одежда, обувь, учебные пособия, мебель, коляски, сумки (ранцы, рюкзаки, портфели и т. п.), дневники и аналогичные изделия, тетради, прочая канцелярская продукция (товары) из бумаги и картона, принадлежности канцелярские или школьные искусственные полимерные и синтетические материалы для изготовления продукции (товаров) детского ассортимента; Материалы, оборудование, вещества, устройства, применяемые в сфере хозяйственно-питьевого водоснабжения и при очистке сточных вод, в плавательных бассейнах; Полимерные, синтетические и иные материалы, предназначенные для применения в строительстве, на транспорте, а также для изготовления мебели и других предметов домашнего обихода; мебель; текстильные швейные и трикотажные материалы, содержащие химические волокна и текстильные вспомогательные вещества; искусственные и синтетические кожи и текстильные материалы для изготовления одежды и обуви; Материалы для изделий (изделия), контактирующих с кожей человека, одежда, обувь; Средства индивидуальной защиты; Материалы, изделия и оборудование, контактирующие с пищевыми продуктами; Оборудование, материалы для воздухоподготовки, воздухоочистки и фильтрации; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

  • ТР ТС 019/2011Safety of personal protective equipment
    • Противошумные вкладыши (беруши) — declaration of conformity (part of the heading)

Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.

How it is done in practice

Valid documents in the EAEU unified register for subheading 4008 21: certificates 0, declarations 14.

By technical regulation
ТР ТС 010/20115ТР ЕАЭС 042/20172ТР ТС 017/20112ТР ТС 005/20112ТР ЕАЭС 043/20171
Schemes
1д126д14д1The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
ГУ «Баткенский Центр испытаний, сертификации и метрологии Центра по старндартизации и метрологии при Министерстве экономики и коммерции Кыргызской Республики»
Manufacturers outside the EAEU
China9Germany1Italy1Japan1Türkiye1United States1

Manufacturers of these goods →Check a supplier’s document by its number →

Tariff preferences

The code is on the EAEU list of preferential goods: for goods originating in a beneficiary country the duty is lower

Least developed countrieszero rate0%
46 countries

Burkina Faso, Guinea, Eritrea, Congo - Kinshasa, Timor-Leste, Afghanistan, Mauritania, Yemen, Cambodia, Lesotho, Laos, Bangladesh, Nepal, Tanzania, Palestinian Territories, Angola, Benin, Burundi, Haiti, Gambia, Guinea-Bissau, Djibouti, Zambia, Kiribati, Liberia, Madagascar, Malawi, Mali, Mozambique, Niger, Rwanda, Senegal, Myanmar (Burma), Sudan, Sierra Leone, Uganda, Chad, South Sudan, Syria, Solomon Islands, Comoros, Togo, Tuvalu, Ethiopia, Somalia, Central African Republic

The preference requires a document of origin and compliance with the direct consignment rule; customs checks the right to it at declaration.

Payments on import

Duty for this code: 5%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

The right code is in the HS code search.