Import duty · Tyres
What a new tyre pays at the border, and why a used one does not clear at all.
Shafiq Traders · Updated 13 September 2026
New pneumatic tyres come in under PCT heading 40.11, and the customs duty on them runs from 5% to 20% depending on what the tyre fits — a motor car tyre and a light truck radial both sit at 15%, a motorcycle or bicycle tyre at 20%, a heavier bus or lorry tyre outside the light-truck bracket at 5%. None of that is the number that decides whether a shipment clears. Retreaded tyres and used pneumatic tyres, PCT heading 40.12, are banned items under the Import Policy Order — not restricted, not conditional, banned — and the tariff still listing a duty rate against that heading changes nothing about that. What a legitimate new-tyre shipment does still face is a valuation ruling that prices the same size differently by country of manufacture, sometimes by 30% or more between origins.
New tyres clear. Used and retreaded ones do not.
PCT heading 40.11 covers new pneumatic tyres, split by what they are built for — motor cars, light trucks, buses and lorries outside that bracket, motorcycles, bicycles, agricultural and forestry machines, construction and mining equipment, and rickshaws each sit under their own eight-digit code. All of it is importable, subject to the certification a new tyre needs before release.
Heading 40.12 is a different subject entirely. Retreaded tyres and used pneumatic tyres are named items on the Import Policy Order's negative list — banned for import, full stop, with no licence or condition that opens the door. The Pakistan Customs Tariff still carries a duty rate against that heading, because a tariff schedule prices every classification whether or not the Import Policy Order allows the goods in. A rate on the page is not permission to import against it.
Customs duty by tyre type
| Tyre type | PCT heading | Customs duty |
|---|---|---|
| Motor cars (including station wagons, racing cars) | 4011.1000 | 15% |
| Light truck, radial | 4011.2011 | 15% |
| Light truck, other | 4011.2019 | 15% |
| Buses or lorries outside the light-truck bracket, radial | 4011.2091 | 5% |
| Buses or lorries outside the light-truck bracket, other | 4011.2099 | 5% |
| Motorcycles | 4011.4000 | 20% |
| Bicycles | 4011.5000 | 20% |
| Construction, mining or industrial handling vehicles | 4011.8000 | 10% |
Duty and tax on a motor car tyre
PCT heading 4011.1000 covers new pneumatic tyres of a kind used on motor cars, including station wagons — the most common single line on a passenger-vehicle tyre shipment.
- Customs duty15%on assessed value · Pakistan Customs Tariff FY2026-27, PCT heading 4011.1000
- Sales tax18%on assessed value · Sales Tax Act, 1990, section 3(1)
Checked 13 September 2026 against Federal Board of Revenue — Pakistan Customs Tariff FY2026-27. Rates move at the budget and by SRO in between, so confirm the current figure with us before you price a consignment on it.
What the valuation ruling sets for one light truck tyre size
The ruling on light truck and truck/bus tyres prices each size separately, and then splits that price again by country of manufacture. A 145-R12C-8PR radial is one line among more than a hundred in the ruling; the spread between origins on it is real, not a rounding difference.
- 145-R12C-8PR light truck radial — JapanUS$16 per pieceon C&F · Valuation Ruling No. 1959/2025, dated 17 January 2025
- 145-R12C-8PR light truck radial — ChinaUS$11 per pieceon C&F · Valuation Ruling No. 1959/2025, dated 17 January 2025
- 145-R12C-8PR light truck radial — all other originsUS$14 per pieceon C&F · Valuation Ruling No. 1959/2025, dated 17 January 2025
Checked 13 September 2026 against Directorate General of Customs Valuation — Valuation Ruling No. 1959/2025 (tyres and tubes, light truck and truck/bus). Rates move at the budget and by SRO in between, so confirm the current figure with us before you price a consignment on it.
The certificate a new tyre needs, and the invoice line that decides the value
New tyres are on the Pakistan Standards and Quality Control Authority's compulsory certification list — passenger car tyres, truck and bus tyres, motorcycle tyres and bicycle tyres each against their own Pakistan Standard. That certificate is checked before a new-tyre consignment moves, on top of whatever the classification and valuation ruling ask for separately.
On the valuation side, the country of manufacture on the invoice is not a formality. The same size and pattern is priced differently depending on where it was made, and a size that does not appear on the ruling by name still has to be matched to the nearest listed specification rather than left to a declared value nobody checked against the schedule first.
A tyre with any wear on it, however light, does not become a new tyre because the invoice calls it one. If what has actually arrived is used or retreaded, we say so in the file, even though the honest answer is that the shipment does not clear under heading 40.11 at all. We would rather tell you that before the container is booked than after it is sitting at the terminal against a banned heading.
Automotive and tyre importers we have cleared for
Tyres travel through this register alongside the wider automotive parts trade — distributors and trading houses bringing in container loads by size and pattern, not a single spare.
Oditer Motorcycle Parts · Sohail Autos
Questions
What tyre importers ask us
Contact
Tell us what is coming.
Give us the product, the port and roughly when the vessel is due, and we will tell you what the clearance involves and what it will cost.
Related
Sources
- Federal Board of Revenue — Pakistan Customs Tariff FY2026-27
- Federal Board of Revenue — Sales Tax Act, 1990 (consolidated text)
- Directorate General of Customs Valuation — Valuation Ruling No. 1959/2025 (tyres and tubes, light truck and truck/bus)
- Pakistan Standards and Quality Control Authority — compulsory certification list
- Ministry of Commerce — Import Policy Order, 2022 (S.R.O. 545(I)/2022), Appendix-A