Subheading · Chapter 40 · Heading 4012
4012.20: Retreaded or used pneumatic tyres of rubber: used pneumatic tyres
Official description Used pneumatic tyres
4012.20 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 20 00 00 Used pneumatic tyres p/st
- 4012 20 00 10 For use on civil aircraft p/st
- 4012 20 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 4
- Duty suspensionNon preferential duty under end-use Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2020/1430
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 2 lines
- 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
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2026
- Legal act
- 2020 No. 1435
- Documents
- 9Y12
- Tariff lines
- on 1 of 2 lines
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 2 lines
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 |
|---|---|---|---|
 Germany | £9.4m | 53.7% | -6% |
 Netherlands | £1.8m | 10.6% | -24.9% |
 France | £1.1m | 6.5% | -19.1% |
| United Kingdom | £743k | 4.3% | -51.7% |
 Spain | £651k | 3.7% | -27.2% |
 Poland | £566k | 3.2% | +20.1% |
 Switzerland | £566k | 3.2% | -3.9% |
 Vietnam | £353k | 2% | +301.7% |
Same subheading in other tariffs
EU 4.5% Third-country duty 1 tariff line 
Türkiye Free – 4.5% Third-country duty 2 tariff lines · average 2.3% 
USA Free General (MFN) 5 tariff lines 
Canada Free – 6.5% General (MFN) 3 tariff lines · average 4.3% 
Mexico 15% General (MFN) 3 tariff lines · 1× specific or compound duty 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 4 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 4 tariff lines · average 2.5% 
Japan Free General (MFN) 1 tariff line 
Taiwan 10% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 3 tariff lines Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 12% – 15% General (MFN) 3 tariff lines · average 13% 
Nigeria 20% General (MFN) 2 tariff lines World trade in 2024
Trade value (US$) no reported trade < US$59kUS$59k+US$726k+US$7m+> US$30m
Exports: 151
- Japan: US$112m
- Germany: US$45m
- Netherlands: US$40m
- France: US$40m
- United States: US$30m
- United Kingdom: US$29m
- China: US$21m
- South Korea: US$14m
- Spain: US$13m
- Belgium: US$13m
- Italy: US$12m
- Switzerland: US$11m
- Canada: US$9m
- Poland: US$7m
- Thailand: US$7m
- United Arab Emirates: US$7m
- Taiwan: US$6m
- Austria: US$4m
- Australia: US$4m
- Sweden: US$3m
- Singapore: US$3m
- Türkiye: US$2m
- Czechia: US$2m
- Bulgaria: US$2m
- Denmark: US$2m
- Romania: US$2m
- Hungary: US$2m
- Hong Kong SAR China: US$2m
- Luxembourg: US$1m
- Kazakhstan: US$1m
- South Africa: US$1m
- Greece: US$1m
- Ireland: US$1m
- Israel: US$1m
- Indonesia: US$1m
- Norway: US$896k
- Mexico: US$816k
- Portugal: US$726k
- Malaysia: US$709k
- Jordan: US$640k
- Slovenia: US$602k
- India: US$564k
- Kuwait: US$537k
- Slovakia: US$473k
- Bahrain: US$454k
- Côte d’Ivoire: US$436k
- Vietnam: US$431k
- New Zealand: US$377k
- Oman: US$374k
- Tunisia: US$311k
- Brazil: US$310k
- Finland: US$310k
- Dominican Republic: US$294k
- Algeria: US$261k
- Lithuania: US$254k
- Sri Lanka: US$246k
- Iceland: US$231k
- Georgia: US$231k
- Brunei: US$213k
- Croatia: US$211k
Trade value (US$) no reported trade < US$255kUS$255k+US$1m+US$6m+> US$17m
Imports: 212
- United States: US$45m
- Germany: US$41m
- France: US$35m
- United Arab Emirates: US$26m
- United Kingdom: US$24m
- Netherlands: US$19m
- Spain: US$17m
- Dominican Republic: US$13m
- Mexico: US$11m
- Belgium: US$11m
- Ghana: US$10m
- Mongolia: US$10m
- Thailand: US$10m
- Georgia: US$10m
- Malaysia: US$9m
- Senegal: US$9m
- Poland: US$8m
- Myanmar (Burma): US$7m
- El Salvador: US$7m
- Kyrgyzstan: US$7m
- Nigeria: US$6m
- Italy: US$6m
- Guinea: US$5m
- Guatemala: US$5m
- Bolivia: US$5m
- Paraguay: US$5m
- Indonesia: US$4m
- Honduras: US$4m
- Finland: US$4m
- Côte d’Ivoire: US$3m
- Panama: US$3m
- Portugal: US$3m
- Canada: US$3m
- Mauritania: US$3m
- Benin: US$3m
- Cameroon: US$3m
- South Korea: US$3m
- Ukraine: US$3m
- Sweden: US$2m
- Guyana: US$2m
- Romania: US$2m
- India: US$2m
- Mali: US$2m
- Burkina Faso: US$2m
- Colombia: US$2m
- Ireland: US$2m
- Madagascar: US$2m
- South Africa: US$2m
- Zambia: US$2m
- Togo: US$2m
- Libya: US$2m
- Australia: US$1m
- Bulgaria: US$1m
- Trinidad & Tobago: US$1m
- Norway: US$1m
- Austria: US$1m
- China: US$1m
- Saudi Arabia: US$1m
- Laos: US$991k
- Suriname: US$976k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Japan | US$112m | 24.1% |
| 2 | Germany | US$45m | 9.6% |
| 3 | Netherlands | US$40m | 8.6% |
| 4 | France | US$40m | 8.5% |
| 5 | United States | US$30m | 6.3% |
| 6 | United Kingdom | US$29m | 6.2% |
| 7 |  China | US$21m | 4.6% |
| 8 |  South Korea | US$14m | 3% |
| 9 | Spain | US$13m | 2.9% |
| 10 |  Belgium | US$13m | 2.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$45m | 9.6% |
| 2 | Germany | US$41m | 8.8% |
| 3 | France | US$35m | 7.6% |
| 4 |  United Arab Emirates | US$26m | 5.5% |
| 5 | United Kingdom | US$24m | 5.1% |
| 6 | Netherlands | US$19m | 4.1% |
| 7 | Spain | US$17m | 3.6% |
| 8 |  Dominican Republic | US$13m | 2.8% |
| 9 | Mexico | US$11m | 2.4% |
| 10 | Belgium | US$11m | 2.4% |
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.
- 13%median duty
- 22number of duty-free countries (MFN)
- 142%highest: Seychelles, Fiji, Angola
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 | 5% | 2021 · HS 2007 | |
| Argentina | 16% | 2023 · HS 2017 | |
 Armenia | 10% | 5% – 15% | 2023 |
 Aruba | 17% | 12% – 22% | 2021 · HS 2012 |
 Australia | 5% | 2023 | |
 Azerbaijan | 44%* | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 10% | 5% – 15% | 2021 · HS 2017 |
 Belize | 5% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 35% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 30% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 7.5% | 0% – 15% | 2022 |
 Botswana | 0% | 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 | 4.3% | 0% – 6.5% | 2023 |
 Cape Verde | 8.8% | 0% – 30% | 2023 · HS 2017 |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 25% | 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 | 15% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
| Dominican Republic | 20% | 2023 | |
 Ecuador | 43%* | 2023 · HS 2017 | |
 Egypt | 10% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 15% | 10% – 20% | 2021 · HS 2017 |
| European Union (27 countries) | 4.5% | 2023 | |
 Fiji | 62%* | 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 | 5% | 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 | 5% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 2.5% | 0% – 5% | 2023 |
 Kazakhstan | 7.5% | 0% – 15% | 2023 |
 Kenya | 25% | 2023 | |
 Kiribati | 20% | 0% – 40% | 2023 · HS 2002 |
 Kyrgyzstan | 10% | 5% – 15% | 2021 · HS 2017 |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 9.9%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 24% | 5% – 30% | 2023 |
 Maldives | 43% | 20% – 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 | 25% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 14% | 7.5% – 20% | 2023 |
 Myanmar (Burma) | 5% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 1.7% | 0% – 5% | 2023 |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 13% | 12% – 15% | 2023 |
| Norway | 0% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 8.3% | 0% – 15% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 16% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
 Russia | 10% | 5% – 15% | 2021 · HS 2017 |
 Rwanda | 25% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Senegal | 20% | 2023 | |
 Seychelles | 142% | 25% – 200% | 2023 |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
| South Korea | 7.3% | 5% – 8% | 2023 |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Lucia | 5% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 3% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 25% | 10% – 40% | 2021 · HS 2017 |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 7.8%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 7.5% | 0% – 15% | 2021 · HS 2012 |
 Tanzania | 25% | 2023 | |
 Thailand | 10% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 18% | 15% – 20% | 2023 · HS 2017 |
 Trinidad & Tobago | 30% | 2023 · HS 2012 | |
| Türkiye | 2.3% | 0% – 4.5% | 2023 |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 5% | 0% – 10% | 2023 · HS 2017 |
| United Kingdom | 2% | 0% – 4% | 2023 |
| United States | 0% | 2023 | |
 Uruguay | 16% | 2023 · HS 2017 | |
 Uzbekistan | 32%* | 2021 · HS 2017 | |
 Vanuatu | 30% | 2023 | |
 Venezuela | 16% | 2023 · HS 2017 | |
| Vietnam | 20% | 0% – 25% | 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
- 62593 Used pneumatic tyres
- End use (BEC Rev. 5)
- Intermediate goods · BEC 511210
- CPC 2.1 product
- 39260 Used pneumatic tyres of rubber
- ISIC Rev. 4 activity
- n/a
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4012.20 | unchanged |
| 2012 | 4012.20 | unchanged |
| 2007 | 4012.20 | unchanged |
| 2002 | 4012.20 | unchanged |
| 1996 | 4012.20 | unchanged |
| 1992 | 4012.20 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N303955 U.S. CBP
The tariff classification of used tires from multiple countries
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.
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
- Other
Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026
Trade Tariff news 6334 · 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
In the UK Global Tariff, subheading 4012.20 covers 2 tariff lines and the duty is 4%.
The EU Combined Nomenclature has one tariff line for subheading 4012.20; 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 £17.4m (down 11% on the year before), at an average of £0.57 per kg; Germany supplied 54%, followed by Netherlands.
World trade in these goods reached US$466m in 2024, down 11.9% on 2023.
Japan was the largest exporter with 24.1% of the total, ahead of Germany.
Products classified here
Questions and answers
What is the HS code for retreaded or used pneumatic tyres of rubber: used pneumatic tyres?
Retreaded or used pneumatic tyres of rubber: used pneumatic tyres fall under HS subheading 4012.20, part of heading 4012, in section VII of the Harmonized System.
What is the import duty on retreaded or used pneumatic tyres of rubber in the UK?
Under the UK Global Tariff, imports under 4012.20 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 retreaded or used pneumatic tyres of rubber in the EU?
Under the EU Combined Nomenclature, imports under 4012.20 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 retreaded or used pneumatic tyres of rubber?
Japan, with US$112m in 2024 (24.1% 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 Germany (54%), Netherlands (11%) and France (7%), out of total imports of £17.4m.
Typical products
Everyday names, not part of the legal text.