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

HS 4012 90Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber: other

Rubber and articles thereof

Customs duty: 10%; 7 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 3% to 22%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

7 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 90 10	Solid rubber tyres for motor vehicles	10%	18%	kg
4012 90 20	Solid rubber tyres for other vehicles	10%	18%	kg
4012 90 30	Tyres with metal framework	10%	18%	kg
4012 90 41	Of a kind used in two-wheeled and three-wheeled motor vehicles	10%	18%	kg
4012 90 49	Other	10%	18%	kg
4012 90 50	Tyre treads, interchangeable	10%	18%	kg
4012 90 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 7 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: 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

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: 7 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4012 90, and China's below.

China: the same goods (4012 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 4 expired under 4012 90. 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
4012.90.10.00	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.

Every Chinese code in full

4012.90.10Solid or semi-solid rubber tyres, rubber tyre treads and rubber tyre flaps for aircraft

4012.90.10.00Solid or semi-pneumatic rubber tyres for aircraft航空器用实心或半实心橡胶轮胎

Including rubber tyre treads and rubber tyre flaps包括橡胶胎面及橡胶轮胎衬带

Unit: kg
MFN import duty: 3%
Provisional import duty: None
General import duty: 11%
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%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4012901000999Solid or semi-pneumatic rubber tyres for aircraft (incl. rubber tyre treads and rubber tyre flaps)航空器用实心或半实心橡胶轮胎(包括橡胶胎面及橡胶轮胎衬带)

4012.90.20Solid or semi-solid rubber tyres, tyre treads and rubber tyre flaps for motor vehicles

4012.90.20.00Solid or semi-pneumatic tyres for motor vehicles汽车用实心或半实心轮胎

Unit: kg
MFN import duty: 22%
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%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 8.8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 17.6%
Ecuador: 0%
Serbia: 17.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 16.5%
Brunei: 16.5%
Cambodia: 16.5%
Laos: 16.5%
Malaysia: 16.5%
New Zealand: 17.6%
Singapore: 16.5%
Thailand: 16.5%
Vietnam: 16.5%
Indonesia: 16.5%
Philippines: 16.5%
Myanmar: 16.5%

CIQ codes

4012902000101Solid or semi-solid tyres for motor vehicles (solid tyres for pneumatic tyre rims)汽车用实心或半实心轮胎(充气轮胎轮辋实心轮胎)
4012902000102Solid or semi-solid tyres for motor cars (press-on solid tyres)汽车用实心或半实心轮胎(压配式实心轮胎)
4012902000990Solid or semi-solid tyres for motor vehicles (other)汽车用实心或半实心轮胎(其他)

4012.90.20.10Solid or semi-solid radial tyres for motor vehicles汽车用实心或半实心子午线轮胎Expired

Unit: kg
MFN import duty: 22%
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: 4.4%
Iceland: 0%
Australia: 0%
South Korea: 14.3%
Georgia: 0%
Mauritius: 17.6%

4012.90.20.90Solid or semi-solid non-radial tires for motor vehicles (incl. interchangeable rubber treads and rubber tire flaps)汽车用实心或半实心非子午线轮胎(还包括可互换橡胶胎面及橡胶轮胎衬带 )Expired

Also includes interchangeable rubber treads and rubber tyre flaps还包括可互换橡胶胎面及橡胶轮胎衬带

Unit: kg
MFN import duty: 22%
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: 4.4%
Iceland: 0%
Australia: 0%
South Korea: 14.3%
Georgia: 0%
Mauritius: 17.6%

4012.90.90Other solid or semi-solid rubber tyres, tyre treads and tyre flaps

4012.90.90.00Other solid or semi-pneumatic tyres其他用实心或半实心轮胎

Unit: kg
MFN import duty: 22%
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

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%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 8.8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 17.6%
Ecuador: 8.8%
Serbia: 17.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 16.5%
Brunei: 16.5%
Cambodia: 16.5%
Laos: 16.5%
Malaysia: 16.5%
New Zealand: 17.6%
Singapore: 16.5%
Thailand: 16.5%
Vietnam: 16.5%
Indonesia: 16.5%
Philippines: 16.5%
Myanmar: 16.5%

CIQ codes

4012909000999Other solid or semi-pneumatic tyres其他用实心或半实心轮胎

4012.90.90.10Other solid or semi-solid radial tyres其他用实心或半实心子午线轮胎Expired

Unit: kg
MFN import duty: 22%
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

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: 4.4%
Iceland: 0%
Australia: 0%
South Korea: 14.3%
Georgia: 0%
Mauritius: 17.6%

4012.90.90.90Other solid or semi-solid non-radial tyres (including interchangeable rubber treads and rubber tyre flaps)其他用实心或半实心非子午线轮胎(还包括可互换橡胶胎面及橡胶轮胎衬带 )Expired

Also includes interchangeable rubber treads and rubber tyre flaps还包括可互换橡胶胎面及橡胶轮胎衬带

Unit: kg
MFN import duty: 22%
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

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: 4.4%
Iceland: 0%
Australia: 0%
South Korea: 14.3%
Georgia: 0%
Mauritius: 17.6%

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 20Used pneumatic tyres One level up4012Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber Next4013 10Of a kind used on motor cars (including station wagons and racing cars), buses or lorries

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.