---
title: "4012 HSN Code | HSN Code for Used pneumatic tyres in India"
description: "Know more about 4012 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4012 covering Used pneumatic tyres."
canonical: "https://busy.in/hsn/sub-chapter-4012/"
---

# HSN Sub-chapter 4012: Used pneumatic tyres

Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber

Part of [Chapter 40: Rubber and Articles Thereof](https://busy.in/hsn/chapter-40/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 40121100 | [Retreaded Tyres (Motor Cars)](https://busy.in/hsn/hsn-40121100/) |
| 40121200 | [Retreaded tyres](https://busy.in/hsn/hsn-40121200/) |
| 40121300 | [Retreaded tyres : Of a kind used on aircraft](https://busy.in/hsn/hsn-40121300/) |
| 40121910 | [Retreaded Tyres\| Two Wheelers](https://busy.in/hsn/hsn-40121910/) |
| 40121990 | [Retreaded Tyres \| Other](https://busy.in/hsn/hsn-40121990/) |
| 40122010 | [Vulcanized Rubber Conveyor Belts](https://busy.in/hsn/hsn-40122010/) |
| 40122020 | [Used tyres (passenger vehicles): UsedTyre Auto](https://busy.in/hsn/hsn-40122020/) |
| 40122090 | [Used pneumatic tyres : Other](https://busy.in/hsn/hsn-40122090/) |
| 40129010 | [Other : Solid rubber tyres for motor vehicles](https://busy.in/hsn/hsn-40129010/) |
| 40129020 | [Other :Solid rubber tyres for other vehicles](https://busy.in/hsn/hsn-40129020/) |
| 40129030 | [Other \| Tyres With Metal Framework](https://busy.in/hsn/hsn-40129030/) |
| 40129041 | [Tyre Flaps (2/3 Wheelers)](https://busy.in/hsn/hsn-40129041/) |
| 40129049 | [Other \| Tyre Flaps](https://busy.in/hsn/hsn-40129049/) |
| 40129050 | [Other : Tyre treads, interchangeable](https://busy.in/hsn/hsn-40129050/) |
| 40129090 | [Retreaded or used pneumatic tyres of rubber \| Other](https://busy.in/hsn/hsn-40129090/) |

## Frequently asked questions

### What products are classified under HSN 4012

It includes Used pneumatic tyres

### Any import/export nuance for Used pneumatic tyres?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### What should my invoice and records include for Used pneumatic tyres?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### What misclassification mistakes happen with Used pneumatic tyres?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### How are warranty replacements of Used pneumatic tyres handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Can reverse charge ever apply to transactions involving Used pneumatic tyres?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Used pneumatic tyres are forward charge. Check the current notifications for any special cases before deciding.

### Do spares or accessories of Used pneumatic tyres follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

## India's trade performance: HSN Sub-Chapter 4012 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹692 Cr (+16.77% YoY) — 0.0187% of India's total exports
- Imports: ₹95 Cr (−34.67% YoY) — 0.0016% of India's total imports
- Trade balance: ₹597 Cr (Surplus); surplus rank #244 of 1233 sub-chapters
- Share of Chapter 40: 1.68% of its exports; import side 0.24%
- Rank within Chapter 40: #8 of 17 by export value; import-side #12

### Key metrics

- Export CAGR: 11.15% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #459 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +48.36% in FY 2021-22
- Contribution to Ch. 40: 1.68% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4012

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 40 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 40 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 366.74 | 0.0160% | — | 1.64% | 108.80 | 0.0030% | — | 0.42% | +257.94 | #481 |
| FY 2019-20 | 370.30 | 0.0168% | +0.97% | 1.65% | 87.80 | 0.0026% | −19.30% | 0.40% | +282.50 | #478 |
| FY 2020-21 | 344.41 | 0.0160% | −6.99% | 1.43% | 61.74 | 0.0021% | −29.68% | 0.29% | +282.67 | #494 |
| FY 2021-22 | 510.95 | 0.0163% | +48.36% | 1.48% | 91.14 | 0.0020% | +47.62% | 0.30% | +419.81 | #473 |
| FY 2022-23 | 547.65 | 0.0151% | +7.18% | 1.46% | 108.13 | 0.0019% | +18.64% | 0.32% | +439.52 | #487 |
| FY 2023-24 | 592.19 | 0.0164% | +8.13% | 1.56% | 145.33 | 0.0026% | +34.40% | 0.45% | +446.86 | #481 |
| FY 2024-25 | 691.51 | 0.0187% | +16.77% | 1.68% | 94.95 | 0.0016% | −34.67% | 0.24% | +596.56 | #459 |

- CAGR (7-year): exports 11.15%/yr, imports -2.24%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 4012 export-import analysis

### Consistent export growth: 11.15% CAGR over 7 years

India's exports under HSN Sub-Chapter 4012 have grown at a compound annual rate of 11.15% over 7 fiscal years, rising from ₹366.74 Crore in FY 2018-19 to ₹691.51 Crore in FY 2024-25.

### HSN Sub-Chapter 4012 ranked #459 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4012 ranks #459 out of 1233 sub-chapters by total export value. Within Chapter 40, it ranks #8 of 17. By trade surplus, it ranks #244 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4012 exports

The strongest single-year export movement for HSN Sub-Chapter 4012 was recorded in FY 2021-22, when exports surged by 48.36% over the prior year.

### India maintains a trade surplus of ₹596.56 Crore in HSN Sub-Chapter 4012 goods

In FY 2024-25, India's exports of ₹691.51 Cr exceeded imports of ₹94.95 Cr, resulting in a trade surplus of ₹596.56 Crore — ranking #244 of 1233 by surplus magnitude.

### Import growth of -2.24% CAGR signals stable import dependency for Used pneumatic tyres

India's imports under HSN Sub-Chapter 4012 have grown at -2.24% CAGR, reaching ₹94.95 Crore in FY 2024-25.

### HSN Sub-Chapter 4012 contributes 1.68% of Chapter 40 exports — ranked #8

Among the 17 sub-chapters under Chapter 40, HSN Sub-Chapter 4012 ranks #8 by export value — accounting for 1.68% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.24% share (rank #12).

## Related Sub-Chapters in Chapter 40

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 4011: Pneumatic rubber tyres](https://busy.in/hsn/sub-chapter-4011/) | ₹25,057 Cr |
| #2 | [HSN Sub-Chapter 4016: Vulcanized rubber articles](https://busy.in/hsn/sub-chapter-4016/) | ₹5,661 Cr |
| #3 | [HSN Sub-Chapter 4009: Rubber Tubes, Pipes, Hoses, Fittings](https://busy.in/hsn/sub-chapter-4009/) | ₹2,103 Cr |
| #4 | [HSN Sub-Chapter 4010: Rubber conveyor belts](https://busy.in/hsn/sub-chapter-4010/) | ₹1,810 Cr |
| #5 | [HSN Sub-Chapter 4002: Synthetic rubber in primary forms](https://busy.in/hsn/sub-chapter-4002/) | ₹1,382 Cr |
| #6 | [HSN Sub-Chapter 4008: Rubber sheets & strips](https://busy.in/hsn/sub-chapter-4008/) | ₹1,124 Cr |
| #7 | [HSN Sub-Chapter 4013: Inner tubes, of rubber](https://busy.in/hsn/sub-chapter-4013/) | ₹773 Cr |
| #8 | HSN Sub-Chapter 4012: Used pneumatic tyres (this hsn sub-chapter) | ₹692 Cr |
| #9 | [HSN Sub-Chapter 4003: Reclaimed rubber](https://busy.in/hsn/sub-chapter-4003/) | ₹663 Cr |
| #10 | [HSN Sub-Chapter 4014: Pharmaceutical rubber articles](https://busy.in/hsn/sub-chapter-4014/) | ₹593 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 4001 | [Natural rubber & similar gums](https://busy.in/hsn/sub-chapter-4001/) |
| 4002 | [Synthetic rubber in primary forms](https://busy.in/hsn/sub-chapter-4002/) |
| 4003 | [Reclaimed rubber](https://busy.in/hsn/sub-chapter-4003/) |
| 4004 | [Waste, Rubber Scrap, Powders, Granules](https://busy.in/hsn/sub-chapter-4004/) |
| 4005 | [Tobacco products](https://busy.in/hsn/sub-chapter-4005/) |
| 4006 | [Unvulcanised rubber products](https://busy.in/hsn/sub-chapter-4006/) |
| 4007 | [Vulcanised rubber thread](https://busy.in/hsn/sub-chapter-4007/) |
| 4008 | [Rubber sheets & strips](https://busy.in/hsn/sub-chapter-4008/) |
| 4009 | [Rubber Tubes, Pipes, Hoses, Fittings](https://busy.in/hsn/sub-chapter-4009/) |
| 4010 | [Rubber conveyor belts](https://busy.in/hsn/sub-chapter-4010/) |
| 4011 | [Pneumatic rubber tyres](https://busy.in/hsn/sub-chapter-4011/) |
| 4013 | [Inner tubes, of rubber](https://busy.in/hsn/sub-chapter-4013/) |
| 4014 | [Pharmaceutical rubber articles](https://busy.in/hsn/sub-chapter-4014/) |
| 4015 | [Vulcanised Rubber Apparel](https://busy.in/hsn/sub-chapter-4015/) |
| 4016 | [Vulcanized rubber articles](https://busy.in/hsn/sub-chapter-4016/) |
| 4017 | [Hard rubber products](https://busy.in/hsn/sub-chapter-4017/) |