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40117000
4›New pneumatic tyres, of rubber

Of a kind used on agricultural or forestry vehicles and machines

Standard EU duty
4%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
35 docs
Y054Y121Y123Y152Y160Y163+29
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty4%-R1821/16
Preferences
ERGA OMNES 0%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
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
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

FRgold25-05188

New pneumatic tire for agricultural vehicles

rubberGRI 1GRI 6
FRgold25-05185

New rubber pneumatic tire for agricultural vehicles

rubberGRI 1GRI 6
FRgold25-05191

New pneumatic tire for agricultural vehicles

rubberGRI 1GRI 6
DEgold714/24-1

Agricultural radial tire for tankers/trailers

rubberGRI 1GRI 6
FRgold25-05187

New rubber pneumatic tire for agricultural vehicles

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.

Characteristics of tyres for agricultural and forestry vehicles

CN code 401170 covers new pneumatic tyres for vehicles and machinery used in agriculture and forestry. This category includes tyres for agricultural tractors, combine harvesters, sugar beet and potato harvesters, sprayers, telescopic handlers, agricultural trailers, forwarders and forest harvesters. Agricultural tyres are characterised by a specialised tread pattern - typically a herringbone or chevron design - providing traction on soft and muddy terrain, as well as reinforced sidewalls resistant to mechanical damage. They are produced in very large sizes, sometimes exceeding one metre in outer diameter, with load capacities suited to heavy machinery operating under demanding field conditions. Only brand-new tyres fall under this CN code.

Import procedures for agricultural and forestry tyres

Importing new tyres for agricultural and forestry vehicles requires a standard customs declaration for release into free circulation. Documentation must include a commercial invoice, transport document, technical specification with the ETRTO or CEMA code and, where applicable, a phytosanitary certificate (in the case of tyres with traces of soil or plant material). Large-format agricultural tyres may require special road transport permits. Customs value is determined using the transaction value method in accordance with the UCC. Reduced duty rates may be available for purchases from countries benefiting from the EU Generalised Scheme of Preferences (GSP) or covered by EU free trade agreements. It is essential to verify current anti-dumping measures for the chosen country of origin in the TARIC database.

Tariff classification - distinction from other industrial tyres

Correctly classifying tyres under CN code 401170 requires confirmation that the product is intended for agricultural or forestry use. Tyres for construction and engineering machinery (e.g. excavators, wheel loaders) are classified under CN codes 401161 or 401162, and tyres for forklift trucks under 401192. The key distinguishing elements are the tread pattern and the manufacturer's marking indicating agricultural use (e.g. designations Agricultural, Forestry, IF or VF) or a technical specification conforming to ETRTO/CEMA standards for agricultural tyres. If the classification is uncertain, it is recommended to apply for Binding Tariff Information (BTI) ruling. The importer should retain full technical documentation for potential customs or tax audit purposes.

Tyres New agricultural and forestry - labelling and import

Tyres classified under CN code 4011 70 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 tyres for agricultural tractors and combine harvesters classified under the same CN code?
Yes, new pneumatic tyres for agricultural tractors, combine harvesters, agricultural trailers and other machinery used in agriculture and forestry are all classified together under CN code 401170. The key criterion is the intended use of the machine - agricultural or forestry work. Tyres for construction or mining machinery of similar construction fall under different tariff subheadings and should not be confused with agricultural tyres.
What technical markings confirm that a tyre is intended for agricultural or forestry use?
Agricultural or forestry use is confirmed by manufacturer markings on the tyre sidewall: symbols R-1 and R-2 (tractor tyres), R-3 (earthmoving machinery used in agriculture), FI (Forestry Industrial), as well as IF (Improved Flexion) and VF (Very High Flexion) designations indicating advanced high-flexion agricultural tyres. The ETRTO and CEMA standards define technical parameters for agricultural tyres. These markings constitute key evidence during customs classification and any subsequent audit.
Are agricultural tyres subject to the EU mandatory tyre labelling requirement?
Tyres for agricultural and forestry vehicles are generally excluded from the scope of EU Regulation 2020/740 on tyre labelling, which applies primarily to tyres for passenger cars, trucks and buses. This means that an importer of tyres classified under CN code 401170 is not required to affix the fuel efficiency and noise class labels mandated for motor vehicle tyres, although the products must still comply with general product safety requirements applicable in the EU market.
Do tyres CN 4011 70 require EPREL database registration?
Yes, tyres CN 4011 70 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 agricultural or forestry vehicles and machines" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Of a kind used on agricultural or forestry vehicles and machines" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate