Cross-Border Trade Guide
HS 4012 · RETREAD OR USED PNEU TIRES, SOLID TIRES ETC, RUBBRAnnual bilateral volume: $25M
Estimated Duties
0-4.5%
UKGT + 20% VAT
Transit Time
25-35 days
End to end
Compliance
UK Type Approval
UN R117 retained
Export Rebate
0-13%
Raw rubber 0%; finished tires 13%
DUTY CALCULATION — UNITED KINGDOM
Base Duty
0%
MFN (ITA): Free
VAT 20%
20%
on (CIF + duty)
Effective Total
~0%
duty only
| Product cost (FOB) | $100,000 |
| Ocean freight (est.) | $3,500 |
| Marine insurance (0.4%) | $400 |
| VAT 20% on $103,900 | $20,780 |
| Customs broker | ~$130 |
| China export tax rebate (13%) | -$13,000 |
| Estimated total landed cost | ~$111,810 |
* Estimates based on $100K FOB shipment of electronics (HS 85). Actual costs vary by exact HS code, weight/volume, and current rates.
Export-Side Restrictions
Recent Advisories