Subheading · Chapter 40 · Heading 4012
4012.90: Retreaded or used pneumatic tyres of rubber: other
Solid tyres, treads and flaps
Official description Other
4012.90 is the HS subheading for solid tyres, treads and flaps, under heading 4012 in chapter 40.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4012 90 00 00 Other
- 4012 90 20 00 Solid or cushion tyres 2%
- 4012 90 30 00 Tyre treads 2%
- 4012 90 90 00 Tyre flaps 4%
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 2
- 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)
- 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 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% – 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 |
|---|---|---|---|
 Sri Lanka | £10.6m | 36% | -14.4% |
 Germany | £3.4m | 11.6% | -22.4% |
 Vietnam | £3.3m | 11.2% | -10.8% |
 Poland | £2.6m | 8.7% | +2.1% |
 China | £2.5m | 8.4% | +0.4% |
 France | £1.8m | 6.2% | +60.2% |
 India | £1.1m | 3.6% | -75.9% |
 Taiwan | £1m | 3.4% | +31.4% |
Same subheading in other tariffs
EU 2.5% – 4% Third-country duty 3 tariff lines · average 3% 
Türkiye 2.5% – 4% Third-country duty 4 tariff lines · average 2.9% 
USA Free – 4.2% General (MFN) 5 tariff lines · average 1.4% 
Canada Free – 6.5% Third-country duty 5 tariff lines · average 5.2% 
Mexico Free – 15% Third-country duty 3 tariff lines · average 10% 
Brazil 16% Third-country duty 2 tariff lines 
Argentina 16% Third-country duty 3 tariff lines 
Peru Free Third-country duty 5 tariff lines 
New Zealand Free Third-country duty 7 tariff lines 
Japan Free Third-country duty 2 tariff lines Taiwan 10% Third-country duty 2 tariff lines 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 12% – 15% Third-country duty 3 tariff lines · average 13% 
Nigeria 20% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$114kUS$114k+US$2m+US$31m+> US$109m
Exports: 124
- Sri Lanka: US$451m
- China: US$164m
- Mexico: US$119m
- Brazil: US$109m
- Germany: US$103m
- United States: US$103m
- Vietnam: US$80m
- India: US$73m
- France: US$63m
- Belgium: US$63m
- Italy: US$33m
- Poland: US$32m
- South Korea: US$31m
- Thailand: US$30m
- Malaysia: US$25m
- Netherlands: US$23m
- Austria: US$18m
- Taiwan: US$18m
- Spain: US$11m
- Peru: US$10m
- Australia: US$9m
- South Africa: US$9m
- Finland: US$7m
- Slovenia: US$7m
- Indonesia: US$7m
- Japan: US$7m
- Türkiye: US$4m
- Canada: US$3m
- Portugal: US$3m
- Czechia: US$3m
- United Kingdom: US$2m
- Latvia: US$2m
- Slovakia: US$2m
- Sweden: US$2m
- Singapore: US$1m
- Lithuania: US$1m
- Cambodia: US$1m
- Colombia: US$995k
- Argentina: US$935k
- Switzerland: US$856k
- Hungary: US$799k
- Kuwait: US$787k
- Ukraine: US$661k
- Serbia: US$660k
- Venezuela: US$574k
- Guatemala: US$537k
- Denmark: US$529k
- Croatia: US$496k
- Chile: US$480k
- Russia: US$473k
- Saudi Arabia: US$473k
- Romania: US$420k
- Ireland: US$347k
- New Zealand: US$236k
- Norway: US$196k
- Israel: US$169k
- Estonia: US$169k
- Kazakhstan: US$160k
- Hong Kong SAR China: US$135k
- United Arab Emirates: US$118k
Trade value (US$) no reported trade < US$753kUS$753k+US$4m+US$14m+> US$50m
Imports: 209
- United States: US$429m
- Germany: US$143m
- Canada: US$104m
- Italy: US$67m
- Netherlands: US$60m
- Belgium: US$55m
- United Kingdom: US$50m
- France: US$42m
- Türkiye: US$39m
- Mexico: US$36m
- Japan: US$31m
- Spain: US$29m
- Indonesia: US$27m
- Poland: US$26m
- Australia: US$23m
- Portugal: US$19m
- Sweden: US$16m
- Czechia: US$16m
- United Arab Emirates: US$15m
- China: US$14m
- Colombia: US$14m
- Ecuador: US$14m
- Malaysia: US$14m
- Argentina: US$14m
- New Zealand: US$14m
- Saudi Arabia: US$13m
- Russia: US$13m
- Vietnam: US$13m
- South Korea: US$12m
- Ireland: US$11m
- Philippines: US$10m
- Austria: US$10m
- Switzerland: US$9m
- Thailand: US$9m
- Finland: US$9m
- Chile: US$9m
- Singapore: US$9m
- Brazil: US$8m
- South Africa: US$8m
- Romania: US$8m
- Egypt: US$8m
- India: US$7m
- Slovenia: US$7m
- Norway: US$7m
- Slovakia: US$6m
- Lithuania: US$6m
- Guatemala: US$6m
- Hungary: US$5m
- Denmark: US$5m
- Israel: US$4m
- Peru: US$4m
- Costa Rica: US$4m
- Kenya: US$4m
- Tanzania: US$4m
- Latvia: US$3m
- Croatia: US$3m
- Estonia: US$3m
- Ukraine: US$3m
- Uruguay: US$3m
- Pakistan: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Sri Lanka | US$451m | 27.4% |
| 2 | China | US$164m | 10% |
| 3 | Mexico | US$119m | 7.3% |
| 4 | Brazil | US$109m | 6.6% |
| 5 | Germany | US$103m | 6.3% |
| 6 | United States | US$103m | 6.3% |
| 7 | Vietnam | US$80m | 4.9% |
| 8 | India | US$73m | 4.4% |
| 9 | France | US$63m | 3.9% |
| 10 |  Belgium | US$63m | 3.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$429m | 26.2% |
| 2 | Germany | US$143m | 8.7% |
| 3 | Canada | US$104m | 6.3% |
| 4 |  Italy | US$67m | 4.1% |
| 5 |  Netherlands | US$60m | 3.7% |
| 6 | Belgium | US$55m | 3.3% |
| 7 | United Kingdom | US$50m | 3% |
| 8 | France | US$42m | 2.5% |
| 9 | Türkiye | US$39m | 2.4% |
| 10 | Mexico | US$36m | 2.2% |
Import duty on this product around the world 165
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.
- 12%median duty
- 17number of duty-free countries (MFN)
- 50%highest: Angola, Maldives, Bermuda
165
| 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 | 15% | 2023 | |
 Aruba | 15% | 12% – 22% | 2021 · HS 2012 |
 Australia | 5% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 15% | 5% – 25% | 2023 · HS 2017 |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 15% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 35% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 12% | 10% – 15% | 2023 · HS 2017 |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 25% | 2023 | |
| Brazil | 16% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 18% | 10% – 25% | 2023 |
 Cambodia | 33% | 15% – 35% | 2023 · HS 2017 |
 Cameroon | 30% | 2023 | |
| Canada | 3.3% | 0% – 6.5% | 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 | 16% | 3% – 22% | 2023 |
 Colombia | 3% | 0% – 10% | 2023 · HS 2017 |
 Comoros | 5% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 6.4% | 0% – 9% | 2023 |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 20% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 12% | 0% – 15% | 2023 · HS 2017 |
 Egypt | 10% | 2019 · HS 2017 | |
 El Salvador | 7% | 0% – 10% | 2022 |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 25% | 2023 | |
 Ethiopia | 20% | 2021 · HS 2017 | |
| European Union (27 countries) | 3% | 2.5% – 4% | 2023 |
 Fiji | 5% | 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 | 7% | 0% – 10% | 2023 |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 5% | 2020 · HS 2017 | |
 Honduras | 7% | 0% – 10% | 2023 |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 10% | 2023 | |
 Indonesia | 15% | 2023 | |
 Iran | 19% | 5% – 32% | 2020 · HS 2017 |
 Israel | 12% | 2022 · HS 2017 | |
 Jamaica | 5% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 2.5% | 0% – 5% | 2023 |
 Kazakhstan | 15% | 2023 | |
 Kenya | 18% | 10% – 25% | 2023 |
 Kiribati | 20% | 0% – 40% | 2023 · HS 2002 |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 15% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 25% | 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 | 19% | 5% – 30% | 2023 |
 Maldives | 50% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 7.5% | 0% – 15% | 2023 · HS 2017 |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 25% | 2023 · HS 2017 | |
 Morocco | 35% | 2.5% – 40% | 2023 |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 5% | 2023 · HS 2017 | |
 Namibia | 25% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 20% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 7.5% | 0% – 10% | 2023 |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 13% | 12% – 15% | 2023 |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 30% | 20% – 35% | 2023 |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 12% | 2017 · HS 2017 | |
 Panama | 8.8% | 0% – 15% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 10% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 15% | 2021 · HS 2017 | |
 Rwanda | 18% | 10% – 25% | 2023 |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 18% | 10% – 25% | 2023 |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 25% | 2023 | |
 South Korea | 7.5% | 5% – 8% | 2023 |
| Sri Lanka | 15% | 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 | 5% | 2023 · HS 2007 | |
| Switzerland | 3.5%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 18% | 10% – 25% | 2023 |
 Thailand | 10% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 18% | 15% – 20% | 2023 · HS 2017 |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 9.7% | 4% – 13% | 2023 |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 18% | 10% – 25% | 2023 |
 Ukraine | 10% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 2.7% | 2% – 4% | 2023 |
| United States | 1.4% | 0% – 4.2% | 2023 |
 Uruguay | 16% | 2023 · HS 2017 | |
 Uzbekistan | 10% | 2021 · HS 2017 | |
 Vanuatu | 30% | 2023 | |
 Venezuela | 16% | 2023 · HS 2017 | |
| Vietnam | 14% | 5% – 30% | 2023 |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 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
- 62594 Solid/cushion tyres, interchangeable tyre treads & tyre flaps
- End use (BEC Rev. 5)
- Intermediate goods · BEC 511210
- CPC 2.1 product
- 36114 Inner tubes, solid or cushion tyres, interchangeable tyre treads and tyre flaps, 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 | 4012.90 | unchanged |
| 2012 | 4012.90 | unchanged |
| 2007 | 4012.90 | unchanged |
| 2002 | 4012.90 | unchanged |
| 1996 | 4012.90 | unchanged |
| 1992 | 4012.90 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 5
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.
- N356987 U.S. CBP
The tariff classification of a pallet jack and wheel from China
- N354436 U.S. CBP
The tariff classification of solid tires from China
- N317439 U.S. CBP
The tariff classification of a cured-on tire and press-on tire from Sri Lanka
- N280251 U.S. CBP
The tariff classification of solid tires from China and Taiwan
- 600016040 HMRC
A spare replacement solid wheel mounted on a metal rim. Made of rubber and measuring 15" × 3". It is intended for use with a wheelbarrow.
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
RG 11.07.2026 sayı 33307 · Tebliğ 2025/9 · Source: resmigazete.gov.tr
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
The UK Global Tariff divides subheading 4012.90 into 3 tariff lines; the duty is between 2% and 4% (average 2.7%).
In the EU Combined Nomenclature, subheading 4012.90 covers 3 tariff lines and the duty is between 2.5% and 4%.
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 2% – 4%.
Imports of solid tyres, treads and flaps into the UK came to £29.6m between September 2025 and August 2026 (down 18% on the year before); Sri Lanka supplied 36%, followed by Germany.
In 2024, countries exported solid tyres, treads and flaps worth US$2bn (−3.4% year on year).
The largest exporter was Sri Lanka (US$451m), followed by China.
Questions and answers
What is the HS code for retreaded or used pneumatic tyres of rubber: other?
Retreaded or used pneumatic tyres of rubber: other fall under HS subheading 4012.90, part of heading 4012, in section VII of the Harmonized System.
What is the import duty on retreaded or used pneumatic tyres of rubber: other in the UK?
Under the UK Global Tariff, imports under 4012.90 from countries without a preferential agreement are charged at 2% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on retreaded or used pneumatic tyres of rubber: other in the EU?
Under the EU Combined Nomenclature, imports under 4012.90 from countries without a preferential agreement are charged at 2.5% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most retreaded or used pneumatic tyres of rubber: other?
Sri Lanka, with US$451m in 2024 (27.4% of world exports).
Which countries can export solid tyres, treads and flaps 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 2% – 4% applies. Pick a country above to see its rate.
Where does the UK import solid tyres, treads and flaps from?
In the 12 months to August 2026, the largest suppliers were Sri Lanka (36%), Germany (12%) and Vietnam (11%), out of total imports of £29.6m.