Used pneumatic tyres

Subheading 401220 of the Combined Nomenclature covers used pneumatic rubber tyres that have not been subjected to a retreading process. Goods classified under this subheading must satisfy two essential conditions: first, the item must be a pneumatic tyre of rubber (not a solid or cushion tyre); second, it must bear evidence of previous use or be clearly a second-hand tyre, without a retreading process having been applied - retreading would shift the goods to subheading 401201 or 401209. Used pneumatic tyres under subheading 401220 encompass all categories of post-use tyres: passenger car tyres (PCR), truck and bus tyres (TBR), off-the-road tyres (OTR) for construction and mining vehicles, agricultural and forestry tyres and other pneumatic tyres. The key classification criterion is the actual used condition: the tyre exhibits tread wear, operational damage or other features indicating prior use, without the addition of a new tread layer. Used tyres imported into the EU may be destined for further use (second-hand market), retreading (in which case they serve as casings for the ECE R108/R109 process) or recycling and energy recovery. Solid tyres, cushion tyres and tyre flaps - whether new or used - are classified under subheading 401290 and not in 401220. Interchangeable tyre treads for retreading are also classified in 401290. Classification is based on GRI Rule 1 and Notes 5 and 6 to Chapter 40 CN.

The import of used pneumatic tyres (401220) into the customs territory of the European Union is governed by the Union Customs Code (Regulation (EU) No 952/2013) and - given the potentially waste nature of the goods - by Regulation (EC) No 1013/2006 on shipments of waste. Customs and environmental authorities assess whether imported used tyres constitute waste within the meaning of the Waste Framework Directive (2008/98/EC) or goods fit for further use. Tyres classified as waste require an import authorisation under the procedures of Regulation 1013/2006; in many cases the transfer of rubber waste from non-OECD countries to the EU is restricted or requires notification. The importer or their authorised customs representative must lodge a customs declaration in AIS/IMPORT stating the correct 10-digit TARIC code, the customs value and the country of actual origin. The commercial invoice should include: tyre size, type of destination vehicle, a description of the tyre's condition (tread depth, DOT manufacture date code, visible damage), and the quantity and weight of the consignment. Rubber goods are subject to REACH Regulation (EC) No 1907/2006: a REACH declaration is required confirming compliance with SVHC thresholds and PAH limits under Annex XVII. For preferential duty rates a valid proof of origin is required: EUR.1 or invoice declaration. Current MFN duty rates and trade measures must be verified in the European Commission's TARIC database.

Correct classification of used pneumatic tyres under subheading 401220 requires distinction from retreaded pneumatic tyres (401201, 401209), solid tyres and tyre flaps (401290), and new pneumatic tyres under heading 4011. A used tyre that has undergone a full retreading process ceases to be a used tyre in the tariff sense and becomes a retreaded tyre, classified under 401201 (passenger car) or 401209 (other motor vehicles). A used tyre that has not been retreaded - even if in good technical condition and intended for resale on the second-hand market - is classified under 401220. EU customs authorities pay particular attention to used tyre imports in the context of waste legislation (Regulation 1013/2006): the importer must demonstrate that the tyres do not constitute waste or that the required environmental permits are held. End-of-life tyres (ELT) not intended for further use are subject to the Waste Framework Directive 2008/98/EC and may need to be classified as hazardous waste (EWC code 16 01 03) or ordinary rubber waste. In cases of doubt regarding the goods' trade status (waste vs. goods) or correct tariff classification, Binding Tariff Information (BTI) ruling and consultation with the competent environmental authority are recommended. Current import requirements and any safeguard measures should always be verified in TARIC before lodging a customs declaration.

Tyres classified under CN code 4012 20 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.