What documents are required to import HS 40121100 into China?

Typically required: commercial invoice, packing list, bill of lading / airway bill, certificate of origin (for preferential rates). Confirm latest requirements with GACC (General Administration of Customs of China).

How to calculate landed cost for importing HS 40121100 into China?

Use CIF (goods + freight + insurance) × 20% = import duty. Then add VAT 13% = landed cost. Treayo provides an online calculator at https://treayo.com/en/calculator/china.

WCO classification path

Chapter40Rubber and articles thereof
Heading4012Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber
Subheading401211Of a kind used on motor cars (including station wagons and racing cars)
National40121100机动小客车用翻新轮胎

40121100

ACTIVE

What is the China import tariff for HS 40121100 (机动小客车用翻新轮胎)?

Quick answer: China MFN rate for HS 40121100 is 20%, plus VAT 13%.

"Of a kind used on motor cars (including station wagons and racing cars)"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"机动小客车用翻新轮胎"

HS code 4012110000 (Chapter 40 "Rubber and articles thereof"; Heading 4012 "Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber"; Subheading 401211 "Of a kind used on motor cars (including station wagons and racing cars)") under the China tariff schedule classifies "机动小客车用翻新轮胎". China customs apply MFN rate of 20%, General rate 50%. Statutory unit of measure: 千克/条.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	20%	Official tariff schedule
普通税率 General rate	50%	Official tariff schedule
增值税率 VAT	13%	Official tariff schedule
消费税率 Consumption tax	无	Official tariff schedule
出口税率 Export duty	0%	Official tariff schedule
出口暂定税率 Export provisional	无	Official tariff schedule
出口退税率 Export rebate	13%	Official tariff schedule