Tariff item · Chapter 40 · Section VII, Plastics and articles thereof

HS 4012 90 49Retreaded 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%; Tariff rate
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 3% to 22%; On Indian goods

Landed cost Search codes Duty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	10%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–EFTA TEPA51/2025-Customs	0%	Switzerland, Iceland, Liechtenstein, Norway
India–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Singapore CECA	0%	Singapore
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
ASEAN–India FTA	5%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
India–Malaysia CECA	5%	Malaysia
SAFTA	5%	Sri Lanka
India–UAE CEPA	6%	United Arab Emirates
India–Oman CEPA20/2026-Customs	9%	Oman
India–UK CETA29/2026-Customs	9%	United Kingdom

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026. 1 earlier measure has ended.

Clearance by other agencies

Bureau Of Indian Standards (BIS): a clearance or certificate before the goods arrive, under The Bureau Of Standards Act,1986,The Bureau Of Standards Rules 1987.

Documents: Registration Certificate (BIS).

"**BIS Standard is 13098 is applicable on import of automotive vehicles-tubes of pneumatic tyres. as per pneumatic tyres and tubes for automotive vehicles (quality control) order, 2009 & gen note 2 of import policy. however 666 tyre sizes and types of tyres which are not manufactured domestically and imported by the original equipment manufactures (oems) only are exempted vide O.M. f. no. p-39012/5/2018-l and r DT 22.01.2019 issued by min. of commerce & industry, deptt of industrial policy & promotion. ref gen note 2 of import policy.*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

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 90 41Of a kind used in two-wheeled and three-wheeled motor vehicles One level up4012 90Other Next4012 90 50Tyre treads, interchangeable

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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)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.