Subheading · Chapter 40 · Heading 4012
4012.12: Of a kind used on buses or lorries
Subheading 4012.12 belongs to heading 4012 (retreaded or used pneumatic tyres of rubber) in chapter 40.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4012 12 00 00 Of a kind used on buses or lorries p/st
- 4012 12 00 10 With a load index exceeding 121 4.5%p/st
- 4012 12 00 90 Other 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 3
- Anti-dumping dutyDefinitive anti-dumping duty 45.71 GBP / p/st
- Applies to goods from
- China
- In force
- until 22 October 2028
- Legal act
- 2025/17
- Tariff lines
- on 1 of 2 lines
Rates for named exporters (1)
Company Rate The Hankook Group (Chongqing Hankook Tire Co., Ltd And Jiangsu Hankook Tire Co., Ltd) C334 6.55 GBP / p/st with D008, otherwise 45.71 GBP / p/st - Countervailing dutyDefinitive countervailing duty 64.41 GBP / p/st
- Applies to goods from
- China
- In force
- until 12 November 2028
- Legal act
- 2025/18
- Tariff lines
- on 1 of 2 lines
Rates for named exporters (1)
Company Rate The Hankook Group (Chongqing Hankook Tire Co., Ltd And Jiangsu Hankook Tire Co., Ltd) C334 0 GBP / p/st with D008, otherwise 64.41 GBP / p/st - 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% – 4.5% |
| 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 |
|---|---|---|---|
| £7.1m | 59.4% | -36.5% | |
| £1.6m | 13.6% | +2% | |
| £938k | 7.9% | -64.5% | |
| £931k | 7.8% | +178.2% | |
| £722k | 6.1% | -8.5% | |
| £381k | 3.2% | +7,895.7% | |
| £125k | 1.1% | +43.8% | |
| £41k | 0.3% | +426.3% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$124kUS$124k+US$1m+US$6m+> US$45m
Exports: 84
- Germany: US$210m
- Spain: US$74m
- France: US$45m
- United Kingdom: US$21m
- Hungary: US$17m
- China: US$10m
- Poland: US$7m
- Belgium: US$7m
- Italy: US$6m
- Estonia: US$6m
- Netherlands: US$4m
- Sweden: US$4m
- South Korea: US$4m
- Malaysia: US$3m
- Australia: US$2m
- Slovakia: US$2m
- Portugal: US$2m
- United States: US$2m
- Bulgaria: US$2m
- Lithuania: US$2m
- Czechia: US$1m
- Thailand: US$1m
- Japan: US$1m
- Taiwan: US$1m
- Finland: US$1m
- South Africa: US$874k
- Latvia: US$827k
- Luxembourg: US$799k
- Austria: US$721k
- Bosnia & Herzegovina: US$678k
- Mexico: US$672k
- Singapore: US$444k
- Canada: US$304k
- Russia: US$297k
- Romania: US$295k
- Slovenia: US$260k
- Türkiye: US$238k
- Israel: US$226k
- India: US$171k
- Croatia: US$135k
- Guatemala: US$134k
- Ireland: US$124k
- Switzerland: US$119k
- Norway: US$99k
- Vietnam: US$96k
- Denmark: US$92k
- Serbia: US$84k
- Greece: US$58k
- Hong Kong SAR China: US$48k
- Cambodia: US$46k
- Indonesia: US$39k
- Chile: US$28k
- Costa Rica: US$25k
- Zambia: US$22k
- Panama: US$16k
- Dominican Republic: US$11k
- Ghana: US$11k
- Antigua & Barbuda: US$10k
- Uganda: US$9k
- Angola: US$9k
Trade value (US$) no reported trade < US$66kUS$66k+US$537k+US$8m+> US$22m
Imports: 165
- France: US$130m
- Germany: US$27m
- Hungary: US$26m
- United Kingdom: US$23m
- Italy: US$22m
- Poland: US$21m
- Belgium: US$18m
- Netherlands: US$18m
- Switzerland: US$16m
- Spain: US$12m
- Sweden: US$12m
- Portugal: US$11m
- Czechia: US$10m
- Austria: US$10m
- Indonesia: US$9m
- Luxembourg: US$9m
- Finland: US$8m
- Romania: US$8m
- Denmark: US$5m
- Lithuania: US$5m
- Slovakia: US$4m
- Norway: US$4m
- Slovenia: US$3m
- United States: US$3m
- Serbia: US$2m
- Ireland: US$2m
- Greece: US$2m
- Honduras: US$1m
- Canada: US$1m
- Senegal: US$1m
- Bulgaria: US$1m
- New Zealand: US$948k
- Thailand: US$822k
- India: US$811k
- Malaysia: US$759k
- Chile: US$749k
- Australia: US$694k
- Iceland: US$651k
- El Salvador: US$638k
- Guatemala: US$574k
- Estonia: US$559k
- Singapore: US$538k
- Nicaragua: US$472k
- Ukraine: US$465k
- Croatia: US$411k
- Latvia: US$405k
- Benin: US$401k
- Dominican Republic: US$400k
- Burkina Faso: US$397k
- Türkiye: US$389k
- Bosnia & Herzegovina: US$358k
- Panama: US$303k
- Kazakhstan: US$295k
- United Arab Emirates: US$260k
- Eswatini: US$256k
- Ghana: US$253k
- Fiji: US$236k
- Andorra: US$226k
- Macao SAR China: US$210k
- South Africa: US$177k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$210m | 47.4% | |
| 2 | US$74m | 16.7% | |
| 3 | US$45m | 10.1% | |
| 4 | US$21m | 4.7% | |
| 5 | US$17m | 3.8% | |
| 6 | US$10m | 2.3% | |
| 7 | US$7m | 1.5% | |
| 8 | US$7m | 1.5% | |
| 9 | US$6m | 1.4% | |
| 10 | US$6m | 1.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$130m | 29.4% | |
| 2 | US$27m | 6.1% | |
| 3 | US$26m | 5.9% | |
| 4 | US$23m | 5.3% | |
| 5 | US$22m | 4.9% | |
| 6 | US$21m | 4.7% | |
| 7 | US$18m | 4% | |
| 8 | US$18m | 4% | |
| 9 | US$16m | 3.7% | |
| 10 | US$12m | 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
- 18number of duty-free countries (MFN)
- 200%highest: Seychelles, Angola, Maldives
158
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 2.5% | 2018 · HS 2012 | ||
| 15% | 2023 | ||
| 15% | 2023 | ||
| 50% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 25% | 2021 · HS 2007 | ||
| 16% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 22% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 5.7%* | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 25% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 35% | 2023 | ||
| 10% | 2022 | ||
| 30% | 2023 · HS 2017 | ||
| 15% | 2022 | ||
| 36% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 35% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 20%* | 2023 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 30% | 2023 | ||
| 36% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 4.5% | 2023 | ||
| 32%* | 2023 | ||
| 13% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2012 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 | ||
| 32% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 40% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 40% | 2023 · HS 2002 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 36% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 4%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 50% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 36% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 12% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 20% | 2019 · HS 2017 | ||
| 20% | 2023 | ||
| 200% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 36% | 2023 | ||
| 8% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 25% | 2023 · HS 2012 | ||
| 3% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 25% | 2023 · HS 2007 | ||
| 3.7%* | 2023 | ||
| 30% | 2020 · HS 2012 | ||
| 15% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 10% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 30% | 2023 · HS 2012 | ||
| 15% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 4.3% | 4% – 4.5% | 2023 | |
| 3.7% | 3.4% – 4% | 2023 | |
| 16% | 2023 · HS 2017 | ||
| 30%* | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 20% | 10% – 30% | 2023 | |
| 6% | 2021 · HS 2012 | ||
| 15% | 2023 | ||
| 0.2% | 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 | 4012.12 | unchanged |
| 2012 | 4012.12 | unchanged |
| 2007 | 4012.12 | unchanged |
| 2002 | 4012.12 | 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.
-
UK Trade Tariff: measure changes on 433 commodity codes
Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk
-
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
The UK Global Tariff divides subheading 4012.12 into 2 tariff lines; the duty is between 4% and 4.5% (average 4.3%).
Subheading 4012.12 is a single line in the EU Combined Nomenclature, where the duty is 4.5%.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 4% – 4.5%.
In the UK, anti-dumping duty of 45.71 GBP / p/st applies on top of the customs duty to goods from China (until 22 October 2028).
In the UK, countervailing duty of 64.41 GBP / p/st applies on top of the customs duty to goods from China (until 12 November 2028).
Imports of these goods into the UK came to £11.9m between September 2025 and August 2026 (down 29% on the year before); Germany supplied 59%, followed by France.
In 2024, countries exported these goods worth US$443m (−10.9% year on year).
The largest exporter was Germany (US$210m), followed by Spain.
Products classified here
Questions and answers
What is the HS code for of a kind used on buses or lorries?
Of a kind used on buses or lorries fall under HS subheading 4012.12, part of heading 4012, in section VII of the Harmonized System.
What is the import duty on of a kind used on buses or lorries in the UK?
Under the UK Global Tariff, imports under 4012.12 from countries without a preferential agreement are charged at 4% to 4.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on of a kind used on buses or lorries in the EU?
Under the EU Combined Nomenclature, imports under 4012.12 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 buses or lorries?
Germany, with US$210m in 2024 (47.4% 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% – 4.5% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges anti-dumping duty of 45.71 GBP / p/st on goods from China until 22 October 2028. The UK charges countervailing duty of 64.41 GBP / p/st on goods from China until 12 November 2028. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Germany (59%), France (14%) and Spain (8%), out of total imports of £11.9m.
Typical products
Everyday names, not part of the legal text.