4012.20
Chapter 40Rubber and articles thereof
Heading 4012Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber
Subheading 401220Used pneumatic tyres
Across 12 destination markets covered, HS 4012.20 import primary tariff is lowest in United States(0%) and highest in Vietnam(37.5%), with 2 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 4012.20.10 | Aircraft | Free | 第二栏税率:30% | — |
INIndia | 40122010 | For buses, lorries and earth moving equipments including light commercial vehicles | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 40122010 | - - Of a kind used on motor cars (including station wagons, racing cars) | 15.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 4012201000 | - - Of a kind used on motor cars (including station wagons, racing cars) | 30% | 出口税率:0% 销售税 (SST):10% | 5% ACFTA / RCEP · Form E |
PHPhilippines | 4012.20.10 | - - Of a kind used on motor cars (including station wagons, racing cars) | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:6% | — |
THThailand | 40122010 | Of a kind used on motor cars (including station wagons, racing cars) | 35.00 | — | |
VNVietnam | 40122010 | - - Of a kind used on motor cars (including station wagons, racing cars) | 37.5 | 优惠税率:25 增值税:8/10 | — |
JPJapan | 401220000 | Used pneumatic tyres | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 4012201000 | Of a kind used on aircraft | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 40122000 | Used pneumatic tyres | 5% | 0% ChAFTA | |
BRBrazil | 40122000 | Pneumáticos usados | 14.4% | 工业产品税 (IPI):0.0% | — |
MXMexico | 40122001 | De los tipos utilizados en vehículos para el transporte en carretera de pasajeros o mercancía, incluyendo tractores, o en vehículos de la partida 87.05. | — | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.