Heading · Chapter 40 · Section VII, Plastics and articles thereof
HS 4012Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber
Rubber and articles thereof
- Customs duty
- 10%
- 15 tariff items
- GST now
- 18%
- Import policy
- Mostly Free
- Restricted: 7 items
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 3% to 25%
- On Indian goods
Codes under this heading
6 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 4012 11 00 | Of a kind used on motor cars (including station wagons and racing cars) | 10% | 18% | units |
| 4012 12 00 | Of a kind used on buses or lorries | 10% | 18% | units |
| 4012 13 00 | Of a kind used on aircraft | 10% | 18% | units |
| 4012 19 | Other | 10% | 18% | units |
| 4012 20 | Used pneumatic tyres | 10% | 18% | units |
| 4012 90 | Other | 10% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 15 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 8 tariff items
- Restricted: 7 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 138 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4012 | Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre Treads and tyre flaps, of rubber | 1.2% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 15 tariff items
China: the same goods (4012)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 9 in force and 8 expired under 4012. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 4012.11.00.00 | Retreaded tyres, for motor cars机动小客车用翻新轮胎 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | AM |
| 4012.12.00.00 | Retreaded tyres for motor coaches or lorries机动大客车或货运车用翻新轮胎 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | AM |
| 4012.13.00.00 | Retreaded tyres for aircraft航空器用翻新轮胎 | 4%China's provisional rate, lower than MFN | 20% | 13% | 13% | None |
| 4012.19.00.00 | Other retreaded tyres其他翻新轮胎 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | None |
| 4012.20.10.00 | Used pneumatic rubber tyres, of a kind used on motor cars汽车用旧的充气橡胶轮胎 | 25%MFN rate (no APTA concession on this line) | 25% | 13% | 13% | AM |
| 4012.20.90.00 | Other used pneumatic rubber tyres, for other uses其他用途旧的充气橡胶轮胎 | 25%MFN rate (no APTA concession on this line) | 25% | 13% | 13% | None |
| 4012.90.10.00 | Solid or semi-pneumatic rubber tyres for aircraft航空器用实心或半实心橡胶轮胎 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | None |
| 4012.90.20.00 | Solid or semi-pneumatic tyres for motor vehicles汽车用实心或半实心轮胎 | 22%MFN rate (no APTA concession on this line) | 22% | 13% | 13% | AM |
| 4012.90.90.00 | Other solid or semi-pneumatic tyres其他用实心或半实心轮胎 | 22%MFN rate (no APTA concession on this line) | 22% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.