HS Code 4012.11

Retreaded tyres for motor cars

Import duty, VAT & classification for South African importers

General customs duty 43%
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 43%, 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 (43%)R43,000
Import VAT (15% on ATV)R22,950
Estimated landed costR165,950

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.

Where HS 4012.11 sits in the tariff

Classification is decided at heading level first. Heading 4012 is “Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

  • 4012.11 Retreaded tyres; of a kind used on motor cars (including station wagons and racing cars) — this page
  • 4012.12 Retreaded tyres; of a kind used on motor buses or lorries
  • 4012.13 Retreaded tyres; of a kind used on aircraft
  • 4012.19 Retreaded tyres; other than of a kind used on motor cars (including station wagons and racing cars), buses and lorries and aircraft
  • 4012.20 Rubber; used pneumatic tyres
  • 4012.90 Rubber; tyres n.e.c. in heading no. 4012

Harmonised System HS 2022 nomenclature. See the whole of Chapter 40 →

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

Watch HS 4012.11 for changes

Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.

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Data current as of 2026-08-06. 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 30% 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

Frequently asked questions

What is the import duty on retreaded tyres for motor cars in South Africa?

HS code 4012.11 (Retreaded tyres for motor cars) attracts an indicative general customs duty of 43% in South Africa, plus 15% import VAT charged on the Added Tax Value. Verify the exact rate in the current SARS Tariff Book.

What is the HS code for retreaded passenger tyres?

The Harmonised System heading for retreaded tyres for motor cars is 4012.11. South Africa uses an 8-digit tariff line based on this heading — confirm the precise 8-digit code in the SARS Tariff Book before importing.