Subheading · Chapter 40 · Heading 4012
4012.11: Of a kind used on motor cars (including station wagons and racing cars)
4012.11 is a six-digit subheading of heading 4012, retreaded or used pneumatic tyres of rubber, chapter 40.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4012 11 00 00 Of a kind used on motor cars (including station wagons and racing cars) 4%p/st
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Spain | £964k | 43.3% | -8.8% |
 Netherlands | £730k | 32.8% | +623.9% |
 Germany | £296k | 13.3% | -28.7% |
 Romania | £84k | 3.8% | +15.5% |
 China | £56k | 2.5% | -31.8% |
 Portugal | £56k | 2.5% | +4.1% |
 Poland | £11k | 0.5% | -78.4% |
 Ireland | £7k | 0.3% | +19.9% |
Same subheading in other tariffs
EU 4.5% Third-country duty 1 tariff line 
Türkiye 4.5% Third-country duty 1 tariff line 
USA 3.4% – 4% General (MFN) 2 tariff lines · average 3.7% 
Canada Free General (MFN) 1 tariff line 
Mexico 15% General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 3 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 2 tariff lines · average 2.5% 
Japan Free General (MFN) 1 tariff line 
Taiwan 10% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 12% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$29kUS$29k+US$285k+US$2m+> US$6m
Exports: 89
- Slovakia: US$11m
- Spain: US$6m
- United States: US$6m
- Romania: US$4m
- Poland: US$4m
- Germany: US$4m
- Netherlands: US$3m
- Italy: US$3m
- Belgium: US$2m
- Portugal: US$2m
- China: US$2m
- Denmark: US$1m
- Saudi Arabia: US$1m
- Israel: US$1m
- Czechia: US$823k
- United Kingdom: US$788k
- France: US$688k
- Latvia: US$583k
- Luxembourg: US$388k
- Canada: US$379k
- Japan: US$344k
- Thailand: US$285k
- Estonia: US$270k
- Türkiye: US$250k
- Sweden: US$214k
- Indonesia: US$199k
- Norway: US$125k
- Austria: US$114k
- South Africa: US$110k
- United Arab Emirates: US$94k
- Malaysia: US$87k
- Afghanistan: US$83k
- Lithuania: US$64k
- Croatia: US$58k
- Taiwan: US$56k
- New Zealand: US$54k
- Finland: US$53k
- Switzerland: US$51k
- India: US$45k
- Chile: US$40k
- South Korea: US$38k
- Ireland: US$37k
- Bulgaria: US$36k
- Hong Kong SAR China: US$29k
- Hungary: US$22k
- Sierra Leone: US$22k
- Australia: US$21k
- Panama: US$19k
- Bosnia & Herzegovina: US$16k
- Slovenia: US$16k
- Albania: US$14k
- Dominican Republic: US$13k
- Senegal: US$13k
- Ghana: US$13k
- Pakistan: US$9k
- Greece: US$3k
- Philippines: US$3k
- Belarus: US$3k
- Brazil: US$3k
- Russia: US$3k
Trade value (US$) no reported trade < US$39kUS$39k+US$182k+US$475k+> US$2m
Imports: 176
- Germany: US$13m
- Mexico: US$6m
- France: US$4m
- United Kingdom: US$4m
- Austria: US$3m
- Netherlands: US$2m
- Spain: US$2m
- Poland: US$2m
- Slovakia: US$2m
- Romania: US$2m
- United States: US$1m
- Ukraine: US$1m
- Lithuania: US$1m
- Senegal: US$1m
- Finland: US$716k
- Bahamas: US$689k
- Hong Kong SAR China: US$552k
- Norway: US$475k
- Burkina Faso: US$473k
- United Arab Emirates: US$450k
- Latvia: US$446k
- Hungary: US$383k
- South Africa: US$371k
- Greece: US$345k
- Georgia: US$324k
- Portugal: US$302k
- Dominican Republic: US$300k
- Ghana: US$299k
- Estonia: US$248k
- El Salvador: US$247k
- Bulgaria: US$244k
- Honduras: US$243k
- Panama: US$241k
- Benin: US$240k
- Iran: US$237k
- China: US$210k
- Côte d’Ivoire: US$206k
- Belarus: US$205k
- Libya: US$205k
- Iceland: US$198k
- Timor-Leste: US$198k
- Iraq: US$197k
- Belgium: US$196k
- Italy: US$182k
- Czechia: US$180k
- Antigua & Barbuda: US$180k
- Cameroon: US$165k
- Albania: US$163k
- Sweden: US$160k
- Serbia: US$140k
- Türkiye: US$130k
- Nigeria: US$119k
- Lesotho: US$112k
- Slovenia: US$109k
- Mauritius: US$102k
- Guatemala: US$101k
- Mozambique: US$99k
- Singapore: US$97k
- Nicaragua: US$93k
- Myanmar (Burma): US$92k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Slovakia | US$11m | 19.6% |
| 2 | Spain | US$6m | 10.4% |
| 3 | United States | US$6m | 10.1% |
| 4 | Romania | US$4m | 7.7% |
| 5 | Poland | US$4m | 6.4% |
| 6 | Germany | US$4m | 6.1% |
| 7 | Netherlands | US$3m | 5.9% |
| 8 |  Italy | US$3m | 5.2% |
| 9 |  Belgium | US$2m | 4.3% |
| 10 | Portugal | US$2m | 4.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$13m | 22.6% |
| 2 | Mexico | US$6m | 10.1% |
| 3 |  France | US$4m | 6.7% |
| 4 | United Kingdom | US$4m | 6.2% |
| 5 |  Austria | US$3m | 5.7% |
| 6 | Netherlands | US$2m | 4.2% |
| 7 | Spain | US$2m | 3.1% |
| 8 | Poland | US$2m | 3% |
| 9 | Slovakia | US$2m | 2.9% |
| 10 | Romania | US$2m | 2.8% |
Import duty on this product around the world 158
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 16%median duty
- 17number of duty-free countries (MFN)
- 200%highest: Seychelles, Angola, Maldives
158
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 15% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 50% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 25% | 2021 · HS 2007 | |
| Argentina | 16% | 2023 · HS 2017 | |
 Armenia | 15%* | 2023 | |
 Aruba | 22% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 26%* | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 15%* | 2021 · HS 2017 | |
 Belize | 30% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 35% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 30% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 15% | 2022 | |
 Botswana | 43% | 2023 | |
| Brazil | 16% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 35% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 30% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 20% | 2023 | |
 Colombia | 5% | 2023 · HS 2017 | |
 Comoros | 5% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 14% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 10% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 16%* | 2023 · HS 2017 | |
 Egypt | 10% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 43% | 2023 | |
 Ethiopia | 20% | 2021 · HS 2017 | |
| European Union (27 countries) | 4.5% | 2023 | |
 Fiji | 33%* | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 25% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 5% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 10% | 2023 | |
 Indonesia | 15% | 2023 | |
 Iran | 32% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 40% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 15% | 2023 | |
 Kenya | 25% | 2023 | |
 Kiribati | 40% | 2023 · HS 2002 | |
 Kyrgyzstan | 15%* | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 43% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 3.8%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 30% | 2023 | |
 Maldives | 50% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 15% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 20% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 5% | 2023 · HS 2017 | |
 Namibia | 43% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 20% | 2023 | |
| New Zealand | 2.5% | 0% – 5% | 2023 |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 12% | 2023 | |
| Norway | 0% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 16% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
 Russia | 15%* | 2021 · HS 2017 | |
 Rwanda | 25% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Senegal | 20% | 2023 | |
 Seychelles | 200% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 43% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Lucia | 25% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 3% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 25% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 25% | 2023 · HS 2007 | |
| Switzerland | 2.3%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
 Thailand | 10% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 20% | 2023 · HS 2017 | |
 Trinidad & Tobago | 30% | 2023 · HS 2012 | |
| Türkiye | 15% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
| United Kingdom | 4% | 2023 | |
| United States | 3.7% | 3.4% – 4% | 2023 |
 Uruguay | 16% | 2023 · HS 2017 | |
 Uzbekistan | 30%* | 2021 · HS 2017 | |
 Vanuatu | 30% | 2023 | |
 Venezuela | 16% | 2023 · HS 2017 | |
 Vietnam | 30% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Zambia | 15% | 2023 | |
 Zimbabwe | 0.3% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 62592 Retreaded tyres
- End use (BEC Rev. 5)
- Intermediate goods · BEC 511210
- CPC 2.1 product
- 36120 Retreaded pneumatic tyres, of rubber
- ISIC Rev. 4 activity
- 2211 Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4012.11 | unchanged |
| 2012 | 4012.11 | unchanged |
| 2007 | 4012.11 | unchanged |
| 2002 | 4012.11 | unchanged |
| 1996 | 4012.10 | changed |
| 1992 | 4012.10 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change
UK Trade Tariff: measure changes on 433 commodity codes
Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
Subheading 4012.11 is a single line in the UK Global Tariff, where the duty is 4%.
The EU Combined Nomenclature has one tariff line for subheading 4012.11; the duty is 4.5%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 4%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported these goods worth £2.2m (up 20% on the year before), at an average of £1.29 per kg; Spain supplied 43%, followed by Netherlands.
World trade in these goods reached US$58m in 2024, down 14.6% on 2023.
Slovakia was the largest exporter with 19.6% of the total, ahead of Spain.
Products classified here
Questions and answers
What is the HS code for of a kind used on motor cars (including station wagons and racing cars)?
Of a kind used on motor cars (including station wagons and racing cars) fall under HS subheading 4012.11, part of heading 4012, in section VII of the Harmonized System.
What is the import duty on of a kind used on motor cars in the UK?
Under the UK Global Tariff, imports under 4012.11 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on of a kind used on motor cars in the EU?
Under the EU Combined Nomenclature, imports under 4012.11 from countries without a preferential agreement are charged at 4.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most of a kind used on motor cars?
Slovakia, with US$11m in 2024 (19.6% of world exports).
Which countries can export these goods to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 4% applies. Pick a country above to see its rate.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Spain (43%), Netherlands (33%) and Germany (13%), out of total imports of £2.2m.
Typical products
Everyday names, not part of the legal text.