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HS Code 4012.20 : Used pneumatic tires

The 6-digit Harmonized System (HS) code for used pneumatic tires is 4012.20. Under the 2026 South Africa (SARS), the representative MFN general duty rate is 0% [SARS Customs].

Chapter

Ch 40

Heading

4012

Subheading

4012.20

ZA MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 40

Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber

Heading 4012

4012

Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber

Subheading .20

.20

Used pneumatic tires

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

South Africa (SARS Customs / SACU Tariff)

4012.20

Representative General Duty Rate

Verified July 2026 · SARS Source

MODULE 5: SOUTH AFRICA IMPORT DUTY & VAT BREAKDOWN

SARS Base MFN Duty

SACU Tariff [SARS]

Import VAT

15.00 %

Customs Value + 10% + Duty [VAT 15%]

De Minimis Threshold

ZAR 500 (~$27)

Customs Exemption

Notice: South African customs entry, SACU tariff classification, MFN duties, and 15% import VAT are governed by the South African Revenue Service (SARS). Always verify declarable lines with SARS prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 4012.20

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 4012.20.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: SOUTH AFRICA Trade Remedies & Safeguards

South African Revenue Service (SARS) Anti-Dumping / Trade Defence

Standard SARS Customs Tariff 2026

Steel & Commodity Safeguards

Exempt (Non-Steel Commodity)

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for Used pneumatic tires.
FTA	South Africa Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Used pneumatic tires

MODULE 11: SARS Tariff Determination

Legally binding tariff classification determinations issued by SARS Customs for HS 4012.20.

Query official SARS portal:

Search SARS Portal for 4012.20 →

SARS South Africa Declarable Lines (4012.20)

National line-level (8/10-digit) detail for South Africa (SARS): coverage in progress.

Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (SARS Customs).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
4012.11	Subheading under Heading 4012	HS 4012.11 South Africa Duty & Entry Rules →
4012.12	Subheading under Heading 4012	HS 4012.12 South Africa Duty & Entry Rules →
4012.13	Subheading under Heading 4012	HS 4012.13 South Africa Duty & Entry Rules →
4012.19	Subheading under Heading 4012	HS 4012.19 South Africa Duty & Entry Rules →

Official Primary Sources & Authority References

SARS Customs & Excise Tariff Schedule ↗

Official South Africa SARS MFN tariff items, 15% VAT, and SACU/SADC rules.

SARS Tariff Determination Portal ↗

SARS Customs legally binding tariff classification determinations database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Used pneumatic tires?

Under WCO Harmonized System 2022 and United States (USITC HTS), Used pneumatic tires is classified under HS 4012.20 (Heading 4012, Chapter 40). The representative ZA MFN general duty rate is 0%.

How is HS 4012.20 distinguished within Heading 4012 (Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber)?

Heading 4012 covers Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber. Subheading 4012.20 specifically isolates Used pneumatic tires. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 4012.

What are the primary candidate subheadings related to HS 4012.20?

Related subheadings under Heading 4012 include 4012.11, 4012.12, 4012.13, 4012.19, 4012.90. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Used pneumatic tires?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 4012.20 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Used pneumatic tires?

Commercial shipments of Used pneumatic tires with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 4012.20?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 4012.20 in South Africa?

Commercial imports of Used pneumatic tires under HS 4012.20 into South Africa are subject to 15% VAT, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in South Africa?

The customs de minimis threshold for import shipments into South Africa is ZAR 500 (~$27). Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in South Africa?

Customs declarations, import duty assessments, and SARS Tariff Determination System for HS 4012.20 are administered by South African Revenue Service (SARS).

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