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40092100
4›Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)

Without fittings

Standard EU duty
3%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
40 docs
C067Y069Y949X060X061X062+34
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty3%—R2031/01
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

ESgold24SOL356

Hydraulic hoses with steel reinforcement

rubberGRI 1GRI 3bGRI 6
ITgold025-0343

Metal-reinforced synthetic rubber hose

rubberGRI 1GRI 6
NLgold024-0940

Rubber brake hose with metal fittings

rubberGRI 1GRI 6
NLgold024-0972

Brake hose for motor vehicles

rubberGRI 1GRI 6
NLgold024-1150

Set of 4 radiator hoses for motor vehicles

rubberGRI 1GRI 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.

Scope and classification criteria of subheading 400921

Subheading 400921 of the Combined Nomenclature covers tubes, pipes and hoses of vulcanised soft rubber that are reinforced with metal only and are not fitted with any couplings or accessories. Metal reinforcement means that the hose wall incorporates at least one layer of steel wire braid, a metallic spiral, a helical coil or another metallic reinforcing insert – and that only this type of reinforcement is present. If the reinforcement also includes a textile or plastics layer, the product does not meet the criterion of metal-only reinforcement and should be classified under 400951 (without fittings) or 400959 (with fittings) for multi-material reinforced hoses. Metal reinforcement imparts high pressure resistance, compression resistance and puncture protection to the hose. Typical applications of subheading 400921 include: hydraulic hoses (without fittings) for hydraulic systems in construction machinery, industrial vehicles and agricultural equipment; high-pressure liquid transfer lines; shot-blasting and sand-blasting hoses; acetylene and oxygen hoses where the reinforcement is exclusively metallic; and high-pressure water-jetting hoses. The GIRs and the Notes to Chapter 40, read together with the HS Explanatory Notes to heading 4009, are applied to determine the scope of this subheading.

EU import procedures, documentation requirements and applicable standards

Importation of metal-reinforced rubber hoses without fittings (400921) into the EU customs territory is governed by the Union Customs Code (Regulation (EU) No 952/2013). The customs declaration in the AIS/IMPORT system must include the correct 10-digit TARIC code, customs value and country of origin. The commercial invoice should provide a detailed technical description: rubber type and compound for the inner liner and outer cover, the number and type of metallic reinforcement layers (e.g. two high-tensile steel wire braid layers, braid angle, wire diameter), dimensions (nominal internal diameter DN, external diameter, length), maximum working pressure and burst pressure, and the applicable manufacturing standard (e.g. EN 853 for wire-braided hydraulic hoses in classes 1SN, 2SN, R1AT, R2AT; EN 857; EN 856 for spiral-wound high-pressure hoses in classes 4SH, R12, R13; or ISO standards 1436, 11237, 3862). Products classified under 400921 intended for use in machinery may fall within the scope of Regulation (EU) 2023/1230 (Machinery Directive) if supplied as part of a machine assembly. Hoses for technical gases (acetylene, propane, oxygen) may be subject to Directive 2014/68/EU on pressure equipment (PED) and relevant EN standards. Regulation (EC) No 1907/2006 (REACH) applies to substances in the rubber inner and outer layers. The importer should obtain from the manufacturer a product certificate confirming conformity with the applicable EN/ISO standard, a technical data sheet showing the cross-sectional construction of the hose, a pressure test report and a REACH compliance declaration.

Classification boundaries: metal-only reinforcement versus other reinforcement types

The decisive criterion for subheading 400921 is the nature of the reinforcement: metal only, and no fittings. Any deviation from these two conditions leads to a different classification. Metal-reinforced hoses fitted with couplings or other accessories are classified under subheading 400922. Hoses reinforced solely with textile materials (yarn, fibre braid or woven fabric of synthetic, aramid or natural fibres) without fittings fall under 400931; with fittings under 400932. Hoses reinforced solely with plastics materials without fittings are classified under 400941; with fittings under 400942. Where the reinforcement is a combination of metal and textile or plastics layers (e.g. a steel wire braid layer plus a polyester or aramid fabric layer), the correct subheadings are 400951 (without fittings) or 400959 (with fittings) for hoses reinforced with other materials. For accurate classification of multi-layer hoses, the importer must obtain a cross-sectional technical drawing from the manufacturer identifying every layer: inner rubber liner, each reinforcement layer with the material stated, and outer rubber cover. A braided or spiral steel wire reinforcement (carbon steel, stainless steel or brass-plated) with no textile layer qualifies the product for 400921. A Binding Tariff Information (BTI) decision is the recommended tool for complex multi-layer constructions, providing legal certainty for three years throughout the EU.

Frequently asked questions

Is a hydraulic hose with a steel wire braid reinforcement but without fittings always classified as 400921?
Yes, provided the reinforcement consists exclusively of metal (e.g. steel wire in the form of a braid or spiral) and no fittings or accessories are permanently attached to the hose at the time of importation. The technical documentation must confirm that the hose wall contains no textile or plastics reinforcement layer in addition to the metallic reinforcement. The manufacturer's technical data sheet showing a cross-sectional diagram of all construction layers is essential for unambiguous classification and should be included in the import documentation.
How is a rubber hose with a stainless steel braid and an outer rubber cover classified?
If the stainless steel braid is the sole reinforcing material (with no fabric, yarn or plastics layers), and the hose is presented without fittings, the classification is 400921. Stainless steel wire braid is a metal reinforcement for the purposes of this subheading. The outer rubber cover is a standard constructional element of the hose and does not affect the classification, provided it is integral to the hose structure. If the hose has fittings permanently attached, the correct subheading is 400922. The technical description on the commercial invoice should identify the material of each layer (inner rubber liner, stainless steel braid, outer rubber cover) to support the classification.
What quality standards and certificates are required when importing hydraulic hoses of 400921?
Wire-braided hydraulic hoses should conform to EN 853 (classes 1SN/2SN) or EN 856 (classes 4SH/R12/R13), or the equivalent ISO standards 1436 and 3862, depending on the working pressure and construction. The manufacturer should supply a product certificate confirming conformity with the applicable EN/ISO standard and a test report covering impulse pressure, burst pressure and minimum bend radius. For use in machinery, the importer must ensure the hydraulic hose meets the requirements of the Machinery Regulation (EU) 2023/1230. A REACH material declaration (absence of SVHCs above 0.1% by weight) and a safety data sheet for substances used in production complete the import documentation package.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Without fittings" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Without fittings" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate