HS code · 4-digit heading
HS Code 40.12 – Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
What HS 40.12 covers
Heading 4012 covers a diverse range of rubber articles related to tyres, specifically retreaded or used pneumatic tyres, solid or cushion tyres, and essential tyre components like tyre treads and tyre flaps. This classification is critical for differentiating these products from new pneumatic tyres (4011) and recognizing their distinct trade implications. Retreaded tyres represent a significant segment of the circular economy, extending the life of tyre casings, while used tyres cater to markets seeking more affordable options. Solid and cushion tyres, in contrast, are designed for specific industrial applications where puncture resistance and stability are paramount, such as forklifts and heavy machinery, and do not rely on air pressure. The inclusion of tyre treads (for retreading) and tyre flaps highlights the trade in essential repair and manufacturing components. Trade compliance under this heading involves navigating varying national regulations regarding the safety and environmental standards for used and retreaded tyres, which can be stringent in developed economies. This heading is essential for understanding the full lifecycle and various forms of rubber tyres and their parts within Chapter 40, 'Rubber and articles thereof,' providing clarity for customs valuation, import restrictions, and duty assessment.
- Covers
- Retreaded truck tires
- Used car tires
- Solid forklift tires
- Cushion press-on tires
- New rubber tire treads for retreading
- Rubber tyre flaps
- Used motorcycle tires
- Retreaded aircraft tires
- Solid industrial wheels
- Pneumatic tire casings for retreading
- Used bicycle tires
- Solid skid steer tires
- Retreaded bus tires
- Used agricultural tires
- Rubber tire repair patches (if considered treads)
- Solid caster wheels
- Retreaded off-road tires
- Used ATV tires
- Solid mining vehicle tires
- Cushion industrial tires
- Used light commercial vehicle tires
- Retreaded earthmover tires
- Rubber protection flaps for inner tubes
- Solid pallet jack wheels
- Used specialty vehicle tires
- Examples
A US-based tyre recycling and retreading company imports thousands of used truck tyre casings from Canada and Mexico for retreading and subsequent resale in the North American market, leveraging cross-border trade agreements. A European construction equipment manufacturer sources solid rubber tires from a specialized producer in China for its range of forklifts and other heavy-duty machinery, prioritizing durability and puncture resistance for demanding work environments. Importers in various African and Southeast Asian countries frequently import large quantities of used passenger car and light truck tyres from Japan and South Korea, where stringent regulations often lead to earlier replacement, making them affordable options for developing markets. An Australian mining operation imports robust solid tires from Germany for its heavy-duty underground vehicles. A South American bus company imports retreaded bus tires from a Brazilian supplier, seeking cost-effective fleet maintenance solutions.
Subheadings under 40.12 6
Codes often confused with 40.12
Common mistake. A common error is classifying retreaded or used pneumatic tyres (4012) as new pneumatic tyres (4011). The 'new' status is paramount for 4011, making the 'retreaded' or 'used' distinction critical for 4012. Another frequent mistake is misclassifying solid or cushion tyres, or tyre treads and flaps, as general rubber articles (4016) or even as new pneumatic tyres if the distinction isn't clear. Solid and cushion tyres are specifically designed without an air chamber, a key differentiator from pneumatic tyres. Traders must carefully ascertain the tyre's condition and type, as well as whether a component is specifically a 'tyre tread' or 'tyre flap' to avoid misclassification.
Top exporters and importers of HS code 4012, 2025
In 2025, the largest exporter of HS code 4012 in UN Comtrade data was Sri Lanka, with 13% of world exports; the largest importer in UN Comtrade data was the United States, with 16% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Sri Lanka $386M 13% of world exports
- 2 Germany $380M 13% of world exports
- 3 China $229M 7.9% of world exports
World total: $2.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $465M 16% of world imports
- 2 France $230M 7.9% of world imports
- 3 Germany $226M 7.8% of world imports
World total: $2.9B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
Questions about HS 40.12
What is HS code 4012?
HS code 4012 is a 4-digit heading in the Harmonized System that covers: Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber. Heading 4012 covers a diverse range of rubber articles related to tyres, specifically retreaded or used pneumatic tyres, solid or cushion tyres, and essential tyre components like tyre treads and tyre flaps. This classification is critical for differentiating these products from new pneumatic tyres (4011) and recognizing their distinct trade implications. Retreaded tyres represent a significant segment of the circular economy, extending the life of tyre casings, while used tyres cater to markets seeking more affordable options. Solid and cushion tyres, in contrast, are designed for specific industrial applications where puncture resistance and stability are paramount, such as forklifts and heavy machinery, and do not rely on air pressure. The inclusion of tyre treads (for retreading) and tyre flaps highlights the trade in essential repair and manufacturing components. Trade compliance under this heading involves navigating varying national regulations regarding the safety and environmental standards for used and retreaded tyres, which can be stringent in developed economies. This heading is essential for understanding the full lifecycle and various forms of rubber tyres and their parts within Chapter 40, 'Rubber and articles thereof,' providing clarity for customs valuation, import restrictions, and duty assessment.
What products fall under HS code 4012?
Retreaded truck tires, used car tires, solid forklift tires, cushion press-on tires, new rubber tire treads for retreading, rubber tyre flaps, used motorcycle tires, retreaded aircraft tires, solid industrial wheels, pneumatic tire casings for retreading, used bicycle tires, solid skid steer tires, retreaded bus tires, used agricultural tires, rubber tire repair patches (if considered treads), solid caster wheels, retreaded off-road tires, used ATV tires, solid mining vehicle tires, cushion industrial tires, used light commercial vehicle tires, retreaded earthmover tires, rubber protection flaps for inner tubes, solid pallet jack wheels, used specialty vehicle tires
What are common misclassifications for HS code 4012?
A common error is classifying retreaded or used pneumatic tyres (4012) as new pneumatic tyres (4011). The 'new' status is paramount for 4011, making the 'retreaded' or 'used' distinction critical for 4012. Another frequent mistake is misclassifying solid or cushion tyres, or tyre treads and flaps, as general rubber articles (4016) or even as new pneumatic tyres if the distinction isn't clear. Solid and cushion tyres are specifically designed without an air chamber, a key differentiator from pneumatic tyres. Traders must carefully ascertain the tyre's condition and type, as well as whether a component is specifically a 'tyre tread' or 'tyre flap' to avoid misclassification.
Which countries are the top exporters of goods under HS code 4012?
In 2025, the top exporters of HS code 4012 in UN Comtrade data were Sri Lanka ($386M, 13% of world exports), Germany ($380M) and China ($229M). World exports came to about $2.9B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 4012?
In 2025, the top importers of HS code 4012 in UN Comtrade data were the United States ($465M, 16% of world imports), France ($230M) and Germany ($226M). World imports came to about $2.9B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 4012 structured?
HS code 4012 is a 4-digit heading under Chapter 40 of the Harmonized System. The first 2 digits (40) identify the chapter, and digits 3-4 (12) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.