HS Code 4012.11

Retreaded tyres for motor cars

Import duty, VAT & classification for South African importers

General customs duty 25%
Import VAT 15%
HS heading 4012.11
Statistical unit unit

HS code 4012.11 covers Retreaded tyres for motor cars — for example retreaded passenger tyres. South Africa applies an indicative general customs duty of 25%, on top of which 15% import VAT is charged.

Used/retreaded tyres are tightly controlled and generally require an ITAC import permit.

Worked example: landed cost on R100,000 of goods

Customs value (CIF)R100,000
Customs duty (25%)R25,000
Import VAT (15% on ATV)R20,250
Estimated landed costR145,250

VAT is charged on the Added Tax Value (customs value + 10% upliftment for non-SACU imports + duties). Figures exclude clearing, freight and any anti-dumping/safeguard duty. For an exact, all-in figure use the Duty & VAT Calculator.

Calculate full landed cost Check anti-dumping & permits Find a clearing agent

Data current as of 2026-06-01. Indicative general (MFN) rate — real duty can differ at 8-digit level, under trade agreements (SADC, EU-EPA) and by Government Gazette. This is guidance, not a tariff determination under s47(9) of the Customs & Excise Act, 1964. Verify against the current SARS Tariff Book.

4009.31 Rubber tubes, pipes & hoses (textile-reinforced) 15% duty + 15% VAT 4011.10 New pneumatic rubber tyres for motor cars 25% duty + 15% VAT 4011.20 New pneumatic tyres for buses & lorries 25% duty + 15% VAT 4016.93 Rubber seals, gaskets & O-rings 15% duty + 15% VAT