Subheading 400690 of the Combined Nomenclature covers rods, tubes and profiles of unvulcanised rubber, other than plates, sheets or strip (classified under heading 4005) and other than retreading strips (heading 4006 10). Unvulcanised rubber is a compounded rubber mixture – whether based on natural rubber (NR), styrene-butadiene rubber (SBR), nitrile rubber (NBR), EPDM or other synthetic elastomers – that has not yet undergone crosslinking by vulcanisation with sulphur, peroxides or other agents. The material retains thermoplastic properties and can be softened by heat without permanent chemical change, which is the essential distinction from vulcanised rubber. Products covered by 400690 are typically produced by extrusion or calendering and supplied as semi-finished intermediates for conversion into finished rubber articles through subsequent shaping and vulcanisation. The form criterion is decisive: a rod has a solid, uniform cross-section along its entire length; a tube has a hollow annular or other hollow cross-section; a profile has a more complex cross-sectional geometry. The GIRs – in particular rules 1 and 6 – and the explanatory notes to Chapter 40 of the HS should be applied when identifying the form of the product and its correct tariff position.

Importation of unvulcanised rubber rods, tubes and profiles (CN 400690) into the EU customs territory is governed by the Union Customs Code (Regulation (EU) No 952/2013). The importer or their authorised customs representative must lodge an import customs declaration specifying the correct 10-digit TARIC code, the country of origin and the customs value. Standard import documentation comprises: a commercial invoice with a technical description of the product (rubber type, form, dimensions, absence of vulcanisation), a transport document (CMR, bill of lading or AWB), a packing list and a certificate of origin if the importer wishes to benefit from preferential tariff rates available under EU free trade agreements (e.g. CETA, EU-Japan EPA, EU-Korea FTA, GSP/GSP+ for developing countries). To qualify for preferential treatment, the exporter must supply a valid proof of origin: a EUR.1 movement certificate, a statement on invoice, or registration under the REX system. Unvulcanised rubber compounds are subject to Regulation (EC) No 1907/2006 (REACH), particularly regarding restrictions on polycyclic aromatic hydrocarbons (PAHs) in rubber articles (Annex XVII, Entry 50) and substances of very high concern (SVHCs). The importer, as the party placing the article on the EU market, is responsible for ensuring REACH compliance.

Correct classification under 400690 requires careful distinction from several adjacent subheadings. Retreading strips of unvulcanised rubber, even if produced in a strip or band form, must be classified under 400610 – their specific purpose for tyre retreading is the determining criterion. Plates and sheets of unvulcanised rubber compound, regardless of thickness, fall under heading 4005 and not under 4006. Vulcanised rubber products of the same physical form (rods, tubes, profiles of vulcanised rubber) are classified elsewhere in Chapter 40, typically under 4016 or 4009, depending on use and composition. The test of vulcanisation status is therefore critical: unvulcanised rubber in 400690 is thermoplastic and not crosslinked, whereas vulcanised rubber has undergone irreversible chemical crosslinking. Where doubts arise about the correct classification, it is advisable to apply for a Binding Tariff Information (BTI) decision from the competent customs authority in the relevant EU Member State. A BTI is legally binding for three years throughout the EU and provides full legal certainty for the tariff code used. The EBTI database published by the European Commission makes it possible to search for prior BTI decisions that may be instructive for similar products.