Subheading · Chapter 40 · Section VII, Plastics and articles thereof

HS 4012 20Used pneumatic tyres

Rubber and articles thereof › Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber

Customs duty: 10%; 3 tariff items
GST now: 18%
Import policy: Mostly Restricted; Free: 1 item
Export policy: Free
Unit: units
Duty in China: 25%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
4012 20 10	For buses, lorries and earth moving equipments including light commercial vehicles	10%	18%	units
4012 20 20	For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles	10%	18%	units
4012 20 90	Other	10%	18%	units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 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.

Import policy (DGFT ITC(HS)) of its tariff items

Restricted: 2 tariff items
Free: 1 tariff item

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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4012 20, and China's below.

China: the same goods (4012 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 4 expired under 4012 20. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
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

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.

Every Chinese code in full

4012.20.10Used pneumatic tyres for motor vehicles

4012.20.10.00Used pneumatic rubber tyres, of a kind used on motor cars汽车用旧的充气橡胶轮胎

Unit: kg / piece
MFN import duty: 25%
Provisional import duty: None
General import duty: 50%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Whether solid是否实心
4.Pneumatic tyres, specify whether retreaded or used充气轮胎请注明翻新或旧的
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 20%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 18.8%
Brunei: 18.8%
Cambodia: 18.8%
South Korea: 18.8%
Laos: 18.8%
Malaysia: 18.8%
New Zealand: 20%
Singapore: 18.8%
Thailand: 18.8%
Vietnam: 18.8%
Indonesia: 18.8%
Philippines: 18.8%
Myanmar: 18.8%

CIQ codes

4012201000999Used pneumatic rubber tyres, of a kind used on motor cars汽车用旧的充气橡胶轮胎

4012.20.10.10Used pneumatic rubber radial tyres for motor vehicles汽车用旧的充气橡胶子午线轮胎Expired

Unit: kg / piece
MFN import duty: 25%
Provisional import duty: None
General import duty: 50%
Import VAT: 17%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 30 Dec 2018

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 16.2%
Georgia: 0%
Mauritius: 20%

4012.20.10.90Used pneumatic rubber tyres, non-radial, for motor vehicles汽车用旧的充气橡胶非子午线轮胎Expired

Unit: kg / piece
MFN import duty: 25%
Provisional import duty: None
General import duty: 50%
Import VAT: 17%
Consumption tax: 3%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 30 Dec 2018

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 16.2%
Georgia: 0%
Mauritius: 20%

4012.20.90Other used pneumatic tyres

4012.20.90.00Other used pneumatic rubber tyres, for other uses其他用途旧的充气橡胶轮胎

Unit: kg / piece
MFN import duty: 25%
Provisional import duty: None
General import duty: 80%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Whether solid是否实心
4.Pneumatic tyres, specify whether retreaded or used充气轮胎请注明翻新或旧的
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 20%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 18.8%
Brunei: 18.8%
Cambodia: 18.8%
South Korea: 18.8%
Laos: 18.8%
Malaysia: 18.8%
New Zealand: 20%
Singapore: 18.8%
Thailand: 18.8%
Vietnam: 18.8%
Indonesia: 18.8%
Philippines: 18.8%
Myanmar: 18.8%

CIQ codes

4012209000999Other used pneumatic rubber tyres, for other uses其他用途旧的充气橡胶轮胎

4012.20.90.10Other used pneumatic rubber tyres, radial其他用途旧的充气橡胶子午线轮胎Expired

Unit: kg / piece
MFN import duty: 25%
Provisional import duty: None
General import duty: 80%
Import VAT: 17%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 16.2%
Georgia: 0%
Mauritius: 20%

4012.20.90.90Other used pneumatic rubber tyres, non-radial其他用旧的充气橡胶非子午线轮胎Expired

Unit: kg / piece
MFN import duty: 25%
Provisional import duty: None
General import duty: 80%
Import VAT: 17%
Consumption tax: 3%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 16.2%
Georgia: 0%
Mauritius: 20%

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

Previous4012 19Other One level up4012Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber Next4012 90Other

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.