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40114000
4›New pneumatic tyres, of rubber

Of a kind used on motorcycles

Standard EU duty
4.5%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
42 docs
Y054Y121Y123Y152Y160Y163+36
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty4.5%-R2261/98
Preferences
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

NLgold025-1042

New rubber pneumatic tyre for trailers

rubberGRI 1GRI 6
DEgold315/25-1

New rubber pneumatic tire for trailers

rubberGRI 1GRI 6
BEgold.008.144

New C2 class rubber pneumatic tires for trailers

rubberGRI 1GRI 6
FRgold25-05188

New pneumatic tire for agricultural vehicles

rubberGRI 1GRI 6
DEgold056/25-1

New rubber pneumatic trailer tire

rubberGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

What are new pneumatic tyres for motorcycles?

CN code 401140 covers new pneumatic tyres designed for motorcycles, scooters and mopeds. These tyres are manufactured from natural or synthetic rubber, reinforced with textile or steel cords, and inflated with compressed air. They are used on two-wheeled motor vehicles operating on public roads, racetracks and off-road terrain. The classification encompasses everyday road tyres as well as sport, motocross and enduro tyres, provided they are brand new and not sealed pneumatically by any alternative means. Products must comply with EU safety standards, including requirements on wet grip performance, rolling resistance and noise emission levels set out in EU tyre labelling regulation.

Import conditions for motorcycle tyres into the EU

Importing new motorcycle tyres into the European Union is subject to standard customs procedures. The importer must lodge a customs declaration in the AES/AIS system accompanied by commercial documents: a commercial invoice, a transport document and a proof of origin where a tariff preference applies. Goods must comply with the European tyre labelling regulation (2020/740), which requires declaration of the fuel efficiency class, wet grip class and external rolling noise. It is essential to correctly determine the customs value under Art. 70 of the Union Customs Code - the basis is the transaction value plus transport and insurance costs to the EU border. The importer should also verify whether any trade defence measures such as anti-dumping or countervailing duties apply to the country of export.

Tariff classification and documentation requirements

Correct classification of goods under CN code 401140 requires confirmation that the tyres are new, pneumatic and intended exclusively for motorcycles. For reference: tyres for passenger cars fall under 401110, and those for trucks under 401120. If in doubt, the importer may apply for Binding Tariff Information (BTI) ruling from the competent customs authority. Documentation should include the technical specification of the product stating the tyre size (e.g. 120/70 ZR 17), load and speed index, type of vehicle and material composition. Where imports originate from countries without tariff preferences, the standard customs duty from the EU Customs Tariff (TARIC) applies. It is advisable to monitor any changes to trade measures applicable to the country of origin.

Tyres New motorcycle tyres - import - labelling and import

Tyres classified under CN code 4011 40 are subject to Regulation (EU) 2020/740 on tyre labelling, requiring EPREL database registration and energy labels showing fuel efficiency, wet grip and noise classes. New tyres must comply with UNECE Regulations R30 (passenger) or R54 (commercial). Import requires type approval, certificate of conformity and customs documentation confirming country of production. Anti-dumping duties may apply from certain countries.

Frequently asked questions

Are motocross and enduro tyres classified under CN code 401140?
Yes, new pneumatic tyres for off-road motorcycles, motocross and enduro bikes are classified under CN code 401140, provided they are brand new and intended for fitting on motorcycles or mopeds. The key classification criterion is that the tyre is designed for a two-wheeled motor-driven vehicle, regardless of the specific riding style or type of terrain for which the tyre is intended.
What documents are required when importing motorcycle tyres from outside the EU?
When importing motorcycle tyres from outside the European Union, the following documents are required: a commercial invoice showing the transaction price, a transport document (CMR, AWB or bill of lading), a technical product specification, and a proof of origin (e.g. EUR.1 movement certificate or invoice declaration) when claiming tariff preferences. A declaration of conformity with EU tyre labelling regulations is also required for tyres subject to that regulation.
How are moped tyres distinguished from motorcycle tyres for customs classification purposes?
For customs classification purposes under CN code 401140, tyres intended for motorcycles and mopeds are grouped together. The essential criterion is that the vehicle is motor-driven and has two wheels. Tyres for non-motorised bicycles are classified separately under CN code 401150. In cases of doubt, Binding Tariff Information ruling or consultation with the customs authority is recommended to confirm the correct classification.
Do tyres CN 4011 40 require EPREL database registration?
Yes, tyres CN 4011 40 require EPREL database registration and EU energy label under Regulation (EU) 2020/740. The label must show fuel efficiency, wet grip and noise classes.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Of a kind used on motorcycles" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Of a kind used on motorcycles" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate