Chapter 40 · Section VII

Rubber & articles thereof

Plastics & rubber

Chapter 40 at a glance

HS chapter
40
Section
VII — Plastics & rubber
Tariff headings
17 (80 subheadings)
General customs duty
15% – 43%
Import VAT
15% on the added tax value (ATV)
Products listed
5

As at 2026-08-06. Source: SARS Tariff Book, Schedule 1 Part 1.

HS Chapter 40 covers rubber & articles thereof. Every tariff heading in the chapter is listed below, with its subheadings. Headings we have researched carry a duty page link showing the South African customs duty, a worked landed-cost example and any anti-dumping or ITAC permit exposure.

Duty pages in this chapter

4009.31 Rubber tubes, pipes & hoses (textile-reinforced) 15% duty + 15% VAT 4011.10 New pneumatic rubber tyres for motor cars 30% duty + 15% VAT 4011.20 New pneumatic tyres for buses & lorries 25% duty + 15% VAT 4012.11 Retreaded tyres for motor cars 43% duty + 15% VAT 4016.93 Rubber seals, gaskets & O-rings 15% duty + 15% VAT

All 17 tariff headings in Chapter 40

Harmonised System HS 2022 nomenclature — the same headings and subheadings the SARS Tariff Book is built on. South Africa classifies to 8 digits, so confirm the last two digits of your line in the Tariff Book before you clear.

4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar gums; in primary forms or in plates, sheets or strip
  • 4001.10 Rubber; natural rubber latex, whether or not pre-vulcanised, in primary forms or in plates, sheets or strip
  • 4001.21 Rubber; natural (excluding latex), in smoked sheets
  • 4001.22 Rubber; technically specified natural rubber (TSNR), in primary forms or in plates, sheets or strip (excluding latex and smoked sheets)
  • 4001.29 Rubber; natural (excluding latex, technically specified natural rubber and smoked sheets), in primary forms or in plates, sheets or strip
  • 4001.30 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 heading no. 4001 and 4002, in primary forms or in plates, sheets or strip
  • 4002.11 Rubber; synthetic, styrene-butadiene rubber (SBR) and carboxylated styrene-butadiene rubber (XSBR) latex, in primary forms or in plates, sheets or strip
  • 4002.19 Rubber; synthetic, styrene-butadiene rubber (SBR) and carboxylated styrene-butadiene rubber (XSBR), (other than latex), in primary forms or in plates, sheets or strip
  • 4002.20 Rubber; synthetic, butadiene rubber (BR), in primary forms or in plates, sheets or strip
  • 4002.31 Rubber; synthetic, isobutene-isoprene (butyl) rubber (IIR), in primary forms or in plates, sheets or strip
  • 4002.39 Rubber; synthetic, halo-isobutene-isoprene rubber (CIIR or BIIR), in primary forms or in plates, sheets or strip
  • 4002.41 Rubber; synthetic, chloroprene (chlorobutadiene) rubber (CR), latex, in primary forms or in plates, sheets or strip
  • 4002.49 Rubber; synthetic, chloroprene (chlorobutadiene) rubber (CR), (other than latex), in primary forms or in plates, sheets or strip
  • 4002.51 Rubber; synthetic, acrylonitrile-butadiene rubber (NBR), latex, in primary forms or in plates, sheets or strip
  • 4002.59 Rubber; synthetic, acrylonitrile-butadiene rubber (NBR), (other than latex), in primary forms or in plates, sheets or strip
  • 4002.60 Rubber; synthetic, isoprene rubber (IR), in primary forms or in plates, sheets or strip
  • 4002.70 Rubber; synthetic, ethylene-propylene-non-conjugated diene rubber (EPDM), in primary forms or in plates, sheets or strip
  • 4002.80 Rubber; mixtures of natural and synthetic rubbers of heading no. 4001 and 4002, in primary forms or in plates, sheets or strip
  • 4002.91 Rubber; synthetic, n.e.c. in heading 4002, latex, in primary forms or in plates, sheets or strip
  • 4002.99 Rubber; synthetic, n.e.c. in heading 4002, (other than latex), in primary forms or in plates, sheets or strip
4003 Reclaimed rubber in primary forms or in plates, sheets or strip
  • 4003.00 Rubber; 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
  • 4004.00 Rubber; 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
  • 4005.10 Rubber; unvulcanised, compounded with carbon black or silica, in primary forms or in plates, sheets or strip
  • 4005.20 Rubber; unvulcanised, compounded, solutions and dispersions other than those of item no. 4005.10
  • 4005.91 Rubber; unvulcanised, (compounded other than with carbon black or silica), in plates, sheets and strip
  • 4005.99 Rubber; unvulcanised, (compounded other than with carbon black or silica), in primary forms, (other than plates, sheets, strip, solutions or dispersions)
4006 Unvulcanised rubber in other forms (e.g. rods, tubes and profile shapes) and articles (e.g. discs and rings)
  • 4006.10 Rubber; unvulcanised, camel-back strips for retreading rubber tyres
  • 4006.90 Rubber; unvulcanised, other than camel back strips for retreading rubber tyres
4007 Vulcanised rubber thread and cord
  • 4007.00 Rubber; vulcanised, thread and cord
4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
  • 4008.11 Rubber; vulcanised (other than hard rubber), in plates, sheets and strip of cellular rubber
  • 4008.19 Rubber; vulcanised (other than hard rubber), cellular rubber, (other than in plates, sheets or strip)
  • 4008.21 Rubber; vulcanised (other than hard rubber), in plates, sheets and strip, of non-cellular rubber
  • 4008.29 Rubber; vulcanised (other than hard rubber), non-cellular rubber, in forms other than plates, sheets or strip
4009 Tubes, pipes and hoses, of vulcanised rubber (other than hard rubber), with or without their fittings (e.g. joints, elbows, flanges)
  • 4009.11 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, not reinforced or otherwise combined with other materials, without fittings
  • 4009.12 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, not reinforced or otherwise combined with other materials, with fittings
  • 4009.21 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, reinforced or otherwise combined only with metal, without fittings
  • 4009.22 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, reinforced or otherwise combined only with metal, with fittings
  • 4009.31 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, reinforced or otherwise combined only with textile materials, without fittings 15% duty
  • 4009.32 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, reinforced or otherwise combined only with textile materials, with fittings
  • 4009.41 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, reinforced or otherwise combined with materials other than metal or textiles, without fittings
  • 4009.42 Rubber; vulcanised (other than hard rubber), tubing, piping and hoses, reinforced or otherwise combined with materials other than metal or textiles, with fittings
4010 Conveyor or transmission belts or belting, of vulcanised rubber
  • 4010.11 Rubber; vulcanised, conveyor belts or belting, reinforced only with metal
  • 4010.12 Rubber; vulcanised, conveyor belts or belting, reinforced only with textile materials
  • 4010.19 Rubber; vulcanised, conveyor belts or belting, (reinforced with other than metal only or textile materials only)
  • 4010.31 Rubber; vulcanised, endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60cm but not exceeding 180 cm
  • 4010.32 Rubber; vulcanised, endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60cm but not exceeding 180 cm
  • 4010.33 Rubber; vulcanised, endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180cm but not exceeding 240 cm
  • 4010.34 Rubber; vulcanised, endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180cm but not exceeding 240 cm
  • 4010.35 Rubber; vulcanised, endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm
  • 4010.36 Rubber; vulcanised, endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm
  • 4010.39 Rubber; vulcanised, conveyor or transmission belts or belting, n.e.c. in heading no. 4010
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
  • 4012.11 Retreaded tyres; of a kind used on motor cars (including station wagons and racing cars) 43% duty
  • 4012.12 Retreaded tyres; of a kind used on motor buses or lorries
  • 4012.13 Retreaded tyres; of a kind used on aircraft
  • 4012.19 Retreaded tyres; other than of a kind used on motor cars (including station wagons and racing cars), buses and lorries and aircraft
  • 4012.20 Rubber; used pneumatic tyres
  • 4012.90 Rubber; tyres n.e.c. in heading no. 4012
4013 Inner tubes, of rubber
  • 4013.10 Rubber; inner tubes, of a kind used on motorcars (including station wagons and racing cars), buses and lorries
  • 4013.20 Rubber; inner tubes, of a kind used on bicycles
  • 4013.90 Rubber; inner tubes, n.e.c. in heading no. 4013
4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
  • 4014.10 Rubber; vulcanised (other than hard rubber), sheath contraceptives
  • 4014.90 Rubber; vulcanised (other than hard rubber), hygienic or pharmaceutical articles (excluding sheath contraceptives), 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
  • 4015.12 Rubber; vulcanised (other than hard rubber), gloves, of a kind used for medical, surgical, dental or veterinary purposes
  • 4015.19 Rubber; vulcanised (other than hard rubber), gloves, mittens and mitts other than surgical gloves
  • 4015.90 Rubber; vulcanised (other than hard rubber), articles of apparel and clothing accessories (other than gloves, mittens and mitts)
4016 Articles of vulcanised rubber other than hard rubber, n.e.c. in chapter 40
  • 4016.10 Rubber; vulcanised (other than hard rubber), moulded rubber mats and mats of non-rectangular shape made by cutting from the piece, of cellular rubber
  • 4016.91 Rubber; vulcanised (other than hard rubber), floor coverings and mats, of non-cellular rubber
  • 4016.92 Rubber; vulcanised (other than hard rubber), erasers, of non-cellular rubber
  • 4016.93 Rubber; vulcanised (other than hard rubber), gaskets, washers and other seals, of non-cellular rubber 15% duty
  • 4016.94 Rubber; vulcanised (other than hard rubber), boat or dock fenders, whether or not inflatable, of non-cellular rubber
  • 4016.95 Rubber; vulcanised (other than hard rubber), inflatable articles (other than boat or dock fenders), of non-cellular rubber
  • 4016.99 Rubber; vulcanised (other than hard rubber), articles n.e.c. in heading no. 4016, of non-cellular rubber
4017 Hard rubber (e.g. ebonite) in all forms, including waste and scrap; articles of hard rubber
  • 4017.00 Rubber; ebonite and other hard rubbers in all forms, including waste and scrap, and articles of hard rubber
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