Subheading · Chapter 40 · Heading 4012

4012.12

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

Customs duty 4% – 4.5% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4012 12 00 00 Of a kind used on buses or lorries p/st
  2. 4012 12 00 10 With a load index exceeding 121 4.5%p/st
  3. 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)
    CompanyRate
    The Hankook Group (Chongqing Hankook Tire Co., Ltd And Jiangsu Hankook Tire Co., Ltd) C3346.55 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)
    CompanyRate
    The Hankook Group (Chongqing Hankook Tire Co., Ltd And Jiangsu Hankook Tire Co., Ltd) C3340 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 schemeCountriesRate
standard rate (no agreement)—4% – 4.5%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£11.9m-29.3% · previous 12 months
Average import price£2.44 per kg
Jan 2024: £1.5mFeb 2024: £1.4mMar 2024: £1.3mApr 2024: £1.5mMay 2024: £1.6mJun 2024: £1.8mJul 2024: £1.8mAug 2024: £1.5mSept 2024: £1.5mOct 2024: £1.3mNov 2024: £1.7mDec 2024: £1.1mJan 2025: £1.2mFeb 2025: £1.3mMar 2025: £1.9mApr 2025: £1.2mMay 2025: £986kJun 2025: £1.5mJul 2025: £1.2mAug 2025: £1.9mSept 2025: £1mOct 2025: £1mNov 2025: £1.2mDec 2025: £1mJan 2026: £1.1mFeb 2026: £738kMar 2026: £831kApr 2026: £865kMay 2026: £861kJun 2026: £1.1mJul 2026: £1.3mAug 2026: £841k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Germany £7.1m 59.4% -36.5%
France £1.6m 13.6% +2%
Spain £938k 7.9% -64.5%
Thailand £931k 7.8% +178.2%
Italy £722k 6.1% -8.5%
China £381k 3.2% +7,895.7%
Ireland £125k 1.1% +43.8%
Bulgaria £41k 0.3% +426.3%

Same subheading in other tariffs

World trade in 2024

4012.12 · US$443m

Trade value (US$) no reported trade < US$124kUS$124k+US$1m+US$6m+> US$45m

Exports: 84
  1. Germany: US$210m
  2. Spain: US$74m
  3. France: US$45m
  4. United Kingdom: US$21m
  5. Hungary: US$17m
  6. China: US$10m
  7. Poland: US$7m
  8. Belgium: US$7m
  9. Italy: US$6m
  10. Estonia: US$6m
  11. Netherlands: US$4m
  12. Sweden: US$4m
  13. South Korea: US$4m
  14. Malaysia: US$3m
  15. Australia: US$2m
  16. Slovakia: US$2m
  17. Portugal: US$2m
  18. United States: US$2m
  19. Bulgaria: US$2m
  20. Lithuania: US$2m
  21. Czechia: US$1m
  22. Thailand: US$1m
  23. Japan: US$1m
  24. Taiwan: US$1m
  25. Finland: US$1m
  26. South Africa: US$874k
  27. Latvia: US$827k
  28. Luxembourg: US$799k
  29. Austria: US$721k
  30. Bosnia & Herzegovina: US$678k
  31. Mexico: US$672k
  32. Singapore: US$444k
  33. Canada: US$304k
  34. Russia: US$297k
  35. Romania: US$295k
  36. Slovenia: US$260k
  37. Türkiye: US$238k
  38. Israel: US$226k
  39. India: US$171k
  40. Croatia: US$135k
  41. Guatemala: US$134k
  42. Ireland: US$124k
  43. Switzerland: US$119k
  44. Norway: US$99k
  45. Vietnam: US$96k
  46. Denmark: US$92k
  47. Serbia: US$84k
  48. Greece: US$58k
  49. Hong Kong SAR China: US$48k
  50. Cambodia: US$46k
  51. Indonesia: US$39k
  52. Chile: US$28k
  53. Costa Rica: US$25k
  54. Zambia: US$22k
  55. Panama: US$16k
  56. Dominican Republic: US$11k
  57. Ghana: US$11k
  58. Antigua & Barbuda: US$10k
  59. Uganda: US$9k
  60. Angola: US$9k

Top exporters

RankCountryValueShare
1 Germany US$210m 47.4%
2 Spain US$74m 16.7%
3 France US$45m 10.1%
4 United Kingdom US$21m 4.7%
5 Hungary US$17m 3.8%
6 China US$10m 2.3%
7 Poland US$7m 1.5%
8 Belgium US$7m 1.5%
9 Italy US$6m 1.4%
10 Estonia US$6m 1.3%

Top importers

RankCountryValueShare
1 France US$130m 29.4%
2 Germany US$27m 6.1%
3 Hungary US$26m 5.9%
4 United Kingdom US$23m 5.3%
5 Italy US$22m 4.9%
6 Poland US$21m 4.7%
7 Belgium US$18m 4%
8 Netherlands US$18m 4%
9 Switzerland US$16m 3.7%
10 Spain 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 countryMFN dutylines from – todata 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 10% 2023
Aruba 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 5.7%* 2023 · HS 2017
Bahamas 0% 2022
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 10% 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 36% 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 10% 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 20%* 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 36% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 4.5% 2023
Fiji 32%* 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 10% 2023
Kenya 25% 2023
Kiribati 40% 2023 · HS 2002
Kyrgyzstan 10% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 36% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 4%* 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 36% 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 2023
New Zealand 0% 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 10% 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 36% 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 3.7%* 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 4.3% 4% – 4.5% 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 20% 10% – 30% 2023
Wallis & Futuna 6% 2021 · HS 2012
Zambia 15% 2023
Zimbabwe 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

HSCode
20174012.12unchanged
20124012.12unchanged
20074012.12unchanged
20024012.12unchanged
19964012.10changed
19924012.10changed

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.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 433 commodity codes

    Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk

  2. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

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.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.