New pneumatic tyres, of rubber

Heading 4011 covers new pneumatic tyres, of rubber. It applies to tyres for passenger cars, trucks, buses, motorcycles, bicycles, agricultural machinery, construction machinery, and aircraft. Duty rates range from 0% to 4.5% depending on tyre type and size. Tyres must comply with the EU Tyre Labelling Regulation (fuel efficiency, wet grip, noise). E/ECE type-approval is required. Poland is one of the largest tyre producers in the EU, with Bridgestone (Stargard, Poznan), Michelin (Olsztyn), Goodyear (Debica), and Continental plants. Heading 4011 is part of Chapter 40 (plastics and rubber) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 4011 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 4011 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Duty rates range from 0% to 4.5% depending on tyre type and size. E/ECE type-approval is required. Tyre exports are a significant trade item, and imports complement the market offering. Duty rates from 0% to 4.5% - passenger car tyres attract approximately 4.5%. EU tyre energy label required (A-E classes for fuel efficiency, wet grip, and noise). Tyres must carry E/ECE type-approval and comply with ECE R30/R54/R117 regulations. Preferential rates from FTA countries - certificate of origin required. When importing goods under heading 4011 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 4011 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 4011 are subject to product safety compliance controls. Required documentation includes: EN standard conformity certificates, REACH documentation, food contact declarations. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 4011 covers new pneumatic tyres, of rubber. Rubber articles classified by form and use: hoses (4009), transmission belts (4010), new tyres (4011), retreaded tyres (4012), inner tubes (4013), hygienic articles (4014), gloves (4015), other rubber articles (4016), hard rubber (4017). The article form, not base rubber type, is decisive.