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United Kingdom Import Duty Rate for Tyres & Pneumatic Tyres

HS 4011 · New pneumatic tyres of rubber

United Kingdom MFN Import Duty Rate

Live

4.5%

on CIF value

UK anti-dumping on Chinese tyres maintained post-Brexit.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (4.5%)

Applied to CIF value. EU, UK, and most countries use CIF.

VAT (20%)

Applied to CIF value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: tyres & pneumatic tyres worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. United Kingdom charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to GBP at the official exchange rate on the day of import.

Charge	At 4.5%
Import duty	$491
VAT (20%)	$2,278
Total paid at the border	$2,769

VAT is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.

Classifying tyres & pneumatic tyres correctly

Heading 4011 covers new pneumatic tyres of rubber, split by vehicle type: cars (4011.10), buses and lorries (4011.20), aircraft, motorcycles and bicycles.

Retreaded and used tyres are 4012, not 4011
Inner tubes go to 4013
Solid tyres (non-pneumatic) are 4012.90

Compliance. Tyres need type approval and labelling (EU tyre label with E-mark, US DOT code); anti-dumping duties apply to passenger and truck tyres from China and several Asian countries in the US and EU.

Importing into United Kingdom: what you need

HM Revenue & Customs (HMRC) collects duty and import VAT through the Customs Declaration Service (CDS); rates come from the UK Global Tariff.

Registration. A GB EORI number. Non-UK sellers usually appoint a UK customs agent or use a carrier's DDP service.

Low-value shipments. Customs duty is waived when a consignment is worth £135 or less, but 20% VAT applies from £0 — for parcels up to £135 the seller or online marketplace charges UK VAT at checkout.

Documents customs will ask for

Commercial invoice
Packing list
Transport document
Statement on origin to claim 0% under the UK–EU TCA or another UK trade agreement
Licences for controlled goods (e.g. some steel, chemicals)

Charges on top of duty

Import VAT 20% (5% or 0% for some goods) — VAT-registered businesses can use postponed VAT accounting
Excise on alcohol, tobacco and fuel
Trade remedies and anti-dumping duties from the Trade Remedies Authority

Watch out. Since Brexit, EU-made goods still need a statement on origin to enter duty-free; without it the full UK Global Tariff rate applies.

Frequently asked questions

What is the import duty rate for Tyres & Pneumatic Tyres in United Kingdom?

The MFN (Most Favoured Nation) import duty rate for Tyres & Pneumatic Tyres (HS 4011) in United Kingdom is 4.5% on the CIF value. UK anti-dumping on Chinese tyres maintained post-Brexit.

Is VAT charged on Tyres & Pneumatic Tyres imports to United Kingdom?

Yes. United Kingdom charges VAT at 20% on the CIF value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Tyres & Pneumatic Tyres in United Kingdom?

United Kingdom has free trade agreements with UK–EU TCA, UK–Japan CEPA, CPTPP, UK–Australia FTA, UK–New Zealand FTA. Check whether your origin country qualifies for a preferential rate on HS 4011.

How is import duty calculated for Tyres & Pneumatic Tyres entering United Kingdom?

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 4.5% is applied to this value. VAT (20%) is then applied on the duty-paid value.