4012 90 900 0 — Tyre flaps, of rubber
Tyre flaps, of rubber
Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.
This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it
EEC Council Decision No. 80 of 14.09.2021
None: russian bans and restrictions, mandatory labelling, recycling fee, export control, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.
Whether a measure applies to your goods depends on their characteristics and the shipping documents
The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.
Product reference in Word (in Russian)
Duties, taxes, fees, bans, permits and controls in one free file.
Import into Russia
Import referenceExport from Russia
Export referenceImport into Russia
Payments on import
Duty for this code: 15%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.
CCT rate: the EAEU CCT as amended by Решение Совета ЕЭК № 80 от 14.09.2021, from 01.01.2022; our register has no later decisions on the rate for this code.
How the rate for this code has changedCustoms fee scale by customs value, 2026
- from 0 to 200,000 ₽1,231 ₽
- from 200,000 to 450,000 ₽2,462 ₽
- from 450,000 to 1,200,000 ₽4,924 ₽
- from 1,200,000 to 2,700,000 ₽13,541 ₽
- from 2,700,000 to 4,200,000 ₽18,465 ₽
- from 4,200,000 to 5,500,000 ₽21,344 ₽
- from 5,500,000 to 10,000,000 ₽49,240 ₽
- over 10,000,000 ₽73,860 ₽
Fee per declaration. Russian Government Resolution No. 1637 of 28.11.2024 as amended by Resolution No. 1638 of 23.10.2025.
Import VAT in EAEU countries
- Russia22%Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025)
- Kazakhstan16%Tax Code of Kazakhstan, Art. 503(1), from 01.01.2026
- Belarus20%Tax Code of Belarus, Art. 122
- Armenia20%Tax Code of the Republic of Armenia
- Kyrgyzstan12%Tax Code of the Kyrgyz Republic
Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all
Customs declaration fee
- Kazakhstan6 MCI per goods declaration, KZT 25,950 in 2026
- BelarusBYN 120 for goods of chapter 40from Jan 1, 2027: BYN 135
- ArmeniaAMD 3,500 for clearanceinspection and recording: AMD 1,000 per consignment up to 1 t and AMD 300 per each additional tonne
- Kyrgyzstan0.4% of the customs valuenot less than 5 and not more than 2,500 calculation units
Documents required
A summary across all the lists we check: the document, its legal basis and whether it covers the whole code. Details are in the sections below.
- Declaration of conformityТР ТС 019/2011 · covers part of the goods under the code
- Declaration based on the applicant's own evidence (instead of a certificate)Постановление Правительства РФ № 353, приложение № 18, пункт 6 · until 01.09.2027 per batch; applicant: a Russian company or sole trader; valid for 6 months, no EAC mark
- Sanitary and epidemiological controlРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154 · covers part of the goods under the code
- Import without the right holder's consent (parallel import)Приказ Минпромторга России № 2701, пункты 83 и 91 · only for trademarks on the list
Export ban
applies to goods bought in that country or from its companies
- EUРегламент Совета ЕС № 833/2014, приложение XXIII (промышленные товары)
- United KingdomРегламент Великобритании о санкциях против России 2019 года, приложение 3E (товары зависимости G7)
- USAПравила экспортного контроля США (EAR), часть 746, дополнение № 4 (промышленные товары)
Goods in customs transit may be tracked with a navigation seal: this depends on the route and procedure, not on the code (EAEU Agreement of 19.04.2022, EEC Board Decision No. 84).
Customs declaration hints
Boxes 33, 36, 44, 47
Customs declaration hints
Boxes 33, 36, 44, 47
Which codes go into the boxes of the goods declaration for this product. The codes come from the classifiers of Customs Union Commission Decision No. 378. Reliefs, document types and excise depend on the shipment, so such lines carry a condition.
Box 33 · Commodity code
- 4012909000
- Сin the second subdivision, if the goods do not fall under the bans and restrictions that apply to the code
- Оin the second subdivision, if goods with different names are declared under one code
Box 36 · Preference
- ОООО-ООFees, duty, excise, VAT: no relief claimed, no excise (dash)
Box 44 · Documents produced
- 01402Декларация о соответствии требованиям технического регламента Евразийского экономического союза (Таможенного союза) · ТР ТС 019/2011
Box 47 · Calculation of payments
- 1010Таможенные сборы за совершение таможенных операций (за таможенное оформление товаров, за таможенное декларирование товаров, за таможенные операции)
- 2010Ввозная таможенная пошлина (иные пошлины, налоги и сборы, имеющие эквивалентное действие), обязанность по уплате которой возникла с 1 сентября 2010 г.
- 5010Налог на добавленную стоимость
Completion rules and classifiers: Решение Комиссии Таможенного союза от 20.05.2010 № 257; классификаторы — Решение Комиссии Таможенного союза от 20.09.2010 № 378
Each requirement in detailParallel import · Veterinary, plant quarantine and sanitary control · Conformity assessment · How it is certified
Parallel import
The code falls under the list of Order No. 2701 of the Russian Ministry of Industry and Trade: goods put on the market abroad by the right holder or with its consent may be imported without the right holder's consent, but only under the trademarks of the item.
Item 83 · 40
ACURA, AE, ALFA ROMEO, AGRO-MASZ, AUDI, BEDNAR, BENTLEY, BERAL, BERU, BLUEPRINT, BMW, BOSCH, BREMBO, CADILLAC, CASE, CASE IH AGRICULTURE, CHAMPION, CHEVROLET, CHRYSLER, CLAAS, DAEWOO, DAIHATSU, DATSUN, DAYCO, DELPHI, DENSO, DEUTZ-FAHR, DODGE, elring, FAG, FEBI, FEDERAL MOGUL, FENDT, FERODO, FERRARI, FIAT, FILTRON, FP DIESEL, FRAM, GLYCO, GMC, GOETZE, GRÉGOIRE BESSON, GRIMME, GSP, HELLA, HOLMER, HONDA, HUMMER, Husqvarna, INA, INFINITI, JAGUAR, JCB, JEEP, JOHN DEERE, Kelly, KUBOTA, Kverneland, KYB, LAND ROVER, LEMFÖRDER, Lemken, LESJÖFORS, LEXUS, LINCOLN, LUK, MANN, MASCHIO, MASERATI, MASSEY FERGUSON, MAYBACH, MERCEDES-BENZ, MF METAL-FACH, MINI, MITSUBISHI, MOOG, NARVA, NEOLUX, NEW HOLLAND, NGK, NISSAN, NISSENS, NTK, NTN SNR, NURAL, OSRAM, PARKER, PAYEN, PHILIPS, PORSCHE, QUIVOGNE, REDEXIM, ROPA, ROVER, SAAB, SACHS, SEAT, SIEMENS, SKF, ŠKODA, SMART, SUBARU, SUMMERS, SUZUKI, SWAG, TESLA, TLD, TOLMET, TOYOTA, TRELLEBORG, TRW, VALTRA, VICTOR REINZ, VOLKSWAGEN, VOLVO, WAGNER, WINTERSTEIGERItem 91 · 4012 90 900 0
SHIMANO
Veterinary, plant quarantine and sanitary control
Goods fall under supervision by their type and characteristics
Sanitary and epidemiological supervision (control)
rule for the whole chapter 40Продукция (товары) для детей: игры и игрушки, постельное белье, одежда, обувь, учебные пособия, мебель, коляски, сумки (ранцы, рюкзаки, портфели и т. п.), дневники и аналогичные изделия, тетради, прочая канцелярская продукция (товары) из бумаги и картона, принадлежности канцелярские или школьные искусственные полимерные и синтетические материалы для изготовления продукции (товаров) детского ассортимента; Материалы, оборудование, вещества, устройства, применяемые в сфере хозяйственно-питьевого водоснабжения и при очистке сточных вод, в плавательных бассейнах; Полимерные, синтетические и иные материалы, предназначенные для применения в строительстве, на транспорте, а также для изготовления мебели и других предметов домашнего обихода; мебель; текстильные швейные и трикотажные материалы, содержащие химические волокна и текстильные вспомогательные вещества; искусственные и синтетические кожи и текстильные материалы для изготовления одежды и обуви; Материалы для изделий (изделия), контактирующих с кожей человека, одежда, обувь; Средства индивидуальной защиты; Материалы, изделия и оборудование, контактирующие с пищевыми продуктами; Оборудование, материалы для воздухоподготовки, воздухоочистки и фильтрации; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные мерыРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154
Conformity assessment
May applyWhether the goods fall under a regulation depends on their name and characteristics. Check them against the list
- ТР ТС 019/2011Safety of personal protective equipment
- Противошумные вкладыши (беруши) — declaration of conformity (part of the heading)
Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.
How it is certified
Valid documents in the EAEU unified register for subheading 4012 90: certificates 1, declarations 4.
- By technical regulation
- ТР ТС 018/20114ТР ТС 010/20111
- Schemes
- 1д33с14д1The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- ОС Сертификат Плюс
- Manufacturers outside the EAEU
- China4Netherlands1Türkiye1
Manufacturers of these goods →Check a supplier’s document by its number →
Export from Russia
Documents required
A summary across all the lists we check: the document, its legal basis and whether it covers the whole code. Details are in the sections below.
Our lists contain no bans, permits or special documents for exporting this code.
Customs declaration hints
Boxes 33, 47
Customs declaration hints
Boxes 33, 47
Which codes go into the boxes of the goods declaration for this product. The codes come from the classifiers of Customs Union Commission Decision No. 378. Reliefs, document types and excise depend on the shipment, so such lines carry a condition.
Box 33 · Commodity code
- 4012909000
- Оin the second subdivision, if goods with different names are declared under one code
Box 47 · Calculation of payments
- 1010Таможенные сборы за совершение таможенных операций (за таможенное оформление товаров, за таможенное декларирование товаров, за таможенные операции)
Completion rules and classifiers: Решение Комиссии Таможенного союза от 20.05.2010 № 257; классификаторы — Решение Комиссии Таможенного союза от 20.09.2010 № 378
Classification
Where it sits in the nomenclature
Section VII. Plastics and articles thereof; rubber and articles thereof
- 40Rubber and articles thereof
- 4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
- 4012 90Solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber
- 4012 90 90Tyre flaps, of rubber
- 4012 90 900 0you are here
Explanatory notes to heading 4012 3 paragraphs
Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.
4012 Retreaded or used pneumatic tyres and casings of rubber; solid or cushion tyres and casings, tyre treads and tyre flaps, of rubber (+): – Retreaded tyres and casings: 4012 11 – – Of a kind used on motor cars (including station wagons and racing cars) 4012 12 – – Of a kind used on buses or motor vehicles for the transport of goods 4012 13 – – Of a kind used on aircraft 4012 19 – – Other 4012 20 – Used pneumatic tyres and casings 4012 90 – Other
The heading covers retreaded pneumatic tyres and casings of rubber and used pneumatic tyres and casings of rubber, suitable either for further use or for retreading. Solid tyres and casings are fitted, for example, on wheeled toys and mobile furniture. Semi-pneumatic tyres and casings, which are solid tyres having a sealed internal air space, are used on wheelbarrows and trolleys. Tyre treads are bonded to the carcasses of pneumatic tyres and casings and usually have a ribbed pattern. They are used for retreading pneumatic tyres and casings. The heading also covers interchangeable tyre treads, which are made in the form of rings and fitted to the carcass of the tyre or casing for which they are intended. Tyre flaps are used to protect the inner tube from the metal rim or the ends of the spokes. The heading excludes solid or semi-pneumatic tyres and casings of products of Chapter 39, for example, of polyurethane (generally Section XVII), and worn-out tyres and casings not suitable for retreading (heading 4004). Subheading Explanatory Notes. Subheadings 4012 11, 4012 12, 4012 13, 4012 19 and 4012 20 For the purposes of subheadings 4012 11, 4012 12, 4012 13 and 4012 19, the expression "retreaded tyres and casings" means tyres and casings from whose carcass the worn tread has been removed and on which a new tread is formed by one of two methods: (i) the tread is moulded from unvulcanised rubber on the tyre carcass, or (ii) a vulcanised tread is bonded to the carcass by means of a vulcanisable rubber strip. Such tyres and casings may be tyres and casings on which only the tread has been renewed, on which the tread and the upper parts of the sidewalls have been renewed, or on which the tread and the sidewalls (wholly or partly) have been renewed. Used tyres and casings of subheading 4012 20 may have been regrooved, whereby the worn (but still visible) tread grooves are deepened by cutting. Such regrooving is normally carried out on tyres and casings used on heavy vehicles (for example, buses or motor vehicles for the transport of goods). Used tyres and casings which have been regrooved do not fall in subheadings 4012 11, 4012 12, 4012 13 and 4012 19. Tyres and casings of subheadings 4012 11, 4012 12, 4012 13, 4012 19 and 4012 20 may also have been siped, whereby transverse and
diagonal grooves are added by cutting to the existing tread pattern. Such siping does not affect the classification of retreaded tyres and casings in subheadings 4012 11, 4012 12, 4012 13, 4012 19 or of used tyres and casings in subheading 4012 20. However, new pneumatic tyres and casings which have been siped are classified in the appropriate subheadings of heading 4011.
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 40 — Rubber and articles thereof 10 items
Notes
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. Unless otherwise specified in the context, throughout the Nomenclature, the terms “rubber” and “rubber” mean the following products, whether vulcanized or non-volcanized, solid or non-solid: natural rubber, balata, gutta perch, guayula, chicle and similar natural resins, synthetic rubber, oil-derived factis and the same materials in regenerated form.
2. This group does not include:
(a) goods of Section XI (textiles and textile articles);
(b) Shoes or parts thereof of Chapter 64;
(c) headgear or parts thereof (including bathing caps) of Chapter 65;
(d) mechanical or electrical devices, or parts thereof of Section XVI (including electrical goods of all kinds), of solid rubber;
(e) articles of Chapter 90, 92, 94 or 96; or
(f) articles of Chapter 95 (other than sports gloves, gloves, mittens and articles of headings 4011 to 4013).
3. For the purposes of headings 4001 to 4003 and 4005, the term “primary forms” means the following forms:
(a) liquids and pastes (including latex subvulcanized or non-vulcanized and other dispersions and solutions);
(b) irregularly shaped blocks, chunks, piles, powders, granules, crumbs and similar bulk forms.
4. In Note 1 to this Chapter and in heading 4002, the term synthetic rubber means:
(a) unsaturated synthetic substances irreversibly transformed by sulfur vulcanization into non-thermoplastic substances, which do not rupture at a temperature of 18–29 °C when stretched 3 times their original length, and, when stretched 2 times within 5 minutes, return to a length not exceeding the original length by more than one and a half times. In this test, it is allowed to add substances necessary for the formation of cross-links, in particular, activators or accelerators of vulcanization. Substances listed in note 5 (B) (ii) and (iii) are also allowed. However, any substances not intended for cross-linking, such as diluents, plasticizers and fillers, shall not be allowed;
(b) thioplasty (TM); and
(c) natural rubber modified by grafting or mixing with plastics, depolymerized natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high molecular weight polymers, provided that all of the above products meet the requirements of paragraph 4(a) above of this note for vulcanization, elongation and resizing.
5. (A) Headings 4001 and 4002 do not include rubber or a mixture of rubbers if they were mixed with:
(i) vulcanizing agents, accelerators, moderators or activators (other than those which have been added to prepare dulacanized rubber latex);
pigments or other colouring agents other than those used for identification purposes only;
(iii) plasticizers or fillers (other than mineral oil in the case of oil-filled rubber), reinforcing agents, organic solvents or any other substances other than those referred to in paragraph 5(B).
(B) The presence of the following substances in rubber or a mixture of rubbers shall not affect their classification as heading 4001 or 4002 provided that such rubber or a mixture of rubber retains its essential property of the raw material:
(i) emulsifiers or antiadhesives;
(ii) small amounts of degradation products of emulsifiers;
(iii) very small amounts of heat-sensitive agents (mainly for the preparation of thermally sensitive rubber latexes), cationic surfactants (usually for the preparation of electropositive rubber latexes), antioxidants, coagulants, rubber-to-crumb agents, frost-resistant agents, peptisers, anticoagulants, stabilizers, viscosity-regulating agents, or similar special-purpose additives.
6. For the purposes of heading 4004, the term “waste, trimmings and scraps” means waste, trimmings and scraps produced in the manufacture or treatment of rubber and articles thereof which are absolutely unusable as such by cuts, wear or other causes.
7. Threads consisting entirely of vulcanized rubber having a cross-sectional dimension greater than 5 mm are classified as strips or ribbons, rods or profiles in shape in heading 4008.
8. Heading 4010 covers conveyor belts, drive belts or belting of fabric impregnated, coated or duplicated with rubber or of fabric made of textile yarn or cord impregnated or coated with rubber.
9. For the purposes of headings 4001, 4002, 4003, 4005 and 4008, the terms “plates”, “sheets” and “bands or tapes” mean only plates, sheets and strips or ribbons and blocks of regular geometric shape, not cut or cut into rectangular (including square) shapes, being or not finished articles with embossed or unembossed or otherwise treated surface, other than materials cut into pieces of another shape or subjected to further processing.
For the purposes of heading 4008, the terms “bars” and “shaped profiles” mean only articles not cut or cut in length with a treated or untreated surface but without further treatment.
Additional note
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. Sleeves, gloves or mittens impregnated or coated with porous rubber, in which textile materials, woven or machine or hand knitted, felt or felt or nonwoven materials are presented merely for reinforcement purposes, belong to Chapter 40, even if they:
- made of textile materials, woven or machine or hand knitted (other than those of heading 5906), felt or felt or nonwoven materials impregnated or coated with porous rubber, or
- made of unimpregnated or uncoated textile materials, woven or machine or hand knitted, felt or felt or nonwoven materials and subsequently impregnated or covered with porous rubber.
(Note 3 (c) to chapter 56 and note 5, last paragraph, to chapter 59.)
EEC decisions on this code
Rates, trade defence measures, licensing and classification: decisions since 2016 whose text names code 4012909000.
Titles of acts are given in Russian as published: this is how they are cited in customs documents.
Duty rate, quotas and trade defence
Duties and rates
Решение Коллегии ЕЭК № 113
О применении ставок ввозных таможенных пошлин в отношении товаров, происходящих из Объединенных Арабских Эмиратов и ввозимых на таможенную территорию Евразийского экономического союзаadopted Aug 25, 2026 · published Aug 28, 2026 · entered into force Oct 6, 2026
Text of the act (opens in a new tab)
Other decisions
Technical regulations and standards
Решение Совета ЕЭК № 1
О внесении изменений в Решение Совета Евразийской экономической комиссии от 23 ноября 2020 г. № 105The decision names not this code but heading 4012: it covers all codes under it.
adopted Jan 24, 2025 · published Jan 24, 2025 · entered into force Feb 3, 2025
Text of the act (opens in a new tab)
OKPD2 code
The match is set for the whole subheading, by the first six digits of the code
- 22.11.15 — Камеры и шины резиновые сплошные или полупневматические, протекторы взаимозаменяемые и ленты ободные из резины
Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.
Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.
The right code is in the HS code search.