Other

Subheading 401290 of the Combined Nomenclature covers three distinct categories of rubber products: solid tyres, cushion tyres and tyre flaps. A solid tyre is a tyre manufactured entirely from solid rubber or rubber with a polyurethane or foam filler, devoid of a pressurised air chamber - it contains no compressed air as a load-bearing or cushioning element. Solid tyres are used on forklifts operating indoors, industrial internal transport vehicles, pallet trucks and warehouse equipment subject to puncture risk. A cushion tyre is a variant of the solid tyre with a barrel-shaped cross-section or internal hollow chambers that are not pressurised pneumatic chambers - it does not meet the definition of a pneumatic tyre. Tyre flaps are flat or profiled rubber strips or bands fitted inside the wheel assembly between the tyre and the inner tube, or between the tyre and the rim, in order to protect the inner tube from rim damage or to seal the wheel - they are a supplementary component of the tyre installation. Subheading 401290 covers both new and used solid or cushion tyres that have not been retreaded, as well as used tyre flaps. Interchangeable tyre treads (pre-cure tread strips for retreading), which might be considered for classification under heading 4008 or 4012, and retreading casings are classified in accordance with the Notes to Chapter 40. Classification is based on GRI Rule 1 and Notes 3, 4 and 5 to Chapter 40 CN. Pneumatic tyres - whether new, retreaded or used - are always classified outside subheading 401290, under heading 4011 or subheadings 401201, 401209 or 401220 respectively.

The import of goods under subheading 401290 (solid tyres, cushion tyres, tyre flaps) into the customs territory of the European Union is governed by the Union Customs Code (Regulation (EU) No 952/2013). 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 determined in accordance with Articles 70–74 UCC, and the country of actual origin. The commercial invoice must include a detailed technical description: product type (solid tyre, cushion tyre or tyre flap), dimensions in ETRTO or manufacturer format (e.g. 18x7-8 solid, 6.50-10 cushion), the type of destination vehicle (e.g. counterbalanced IC forklift, electric AGV), material composition (natural rubber, synthetic rubber, combination, PU foam) and, for solid tyres, the load index and hardness (typically expressed in Shore A degrees). Rubber goods are subject to REACH Regulation (EC) No 1907/2006: the importer must obtain a REACH declaration from the supplier confirming the absence of SVHC substances above the 0.1% w/w threshold and of polycyclic aromatic hydrocarbons (PAHs) above Annex XVII limits. Regulation (EU) 2020/740 on tyre labelling does not apply to solid tyres, cushion tyres or tyre flaps, as the regulation covers only pneumatic tyres of classes C1, C2 and C3. For preferential duty rates under EU FTA agreements, a valid proof of origin is required (EUR.1, invoice declaration or REX). Current MFN duty rates, anti-dumping measures and any tariff quotas for subheading 401290 must be verified in the European Commission's TARIC database before customs clearance.

Correct classification of goods under subheading 401290 requires, above all, a clear distinction from pneumatic tyres. A pneumatic tyre is characterised by a closed pressurised air chamber forming the essential load-bearing and cushioning element - whether in a tube-type or tubeless configuration. Solid tyres have no such chamber: cushioning is provided entirely by the elasticity of solid rubber or a foam insert. EU customs authorities and the Explanatory Notes to Chapter 40 CN emphasise a practical test: if a tyre can be inflated and maintains working pressure, it is a pneumatic tyre (heading 4011 or subheadings 401201/401209/401220); if it has no pressurised chamber, it is a solid tyre (subheading 401290). A cushion tyre represents an intermediate form: it has internal hollow spaces but these are not pressurised pneumatic chambers, which distinguishes it from a pneumatic tyre and directs it to subheading 401290. Tyre flaps are flat or profiled rubber strips without load-bearing properties - they function exclusively as a protective element and must not be confused with tyres or with inner tubes (classified under subheading 401300). When importing, the technical description on the invoice plays a decisive role: terms such as solid, non-pneumatic, polyurethane-filled, cushion or flap should be used clearly and consistently to prevent misclassification by customs. Binding Tariff Information (BTI) ruling, valid for 3 years throughout the EU, is recommended in cases of doubt regarding the correct classification of a product as a solid tyre, cushion tyre or tyre flap.

Tyres classified under CN code 4012 90 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.