Sourcing forklift cushion tyres from China

UK duty on forklift cushion tyres

Heading 4012 covers retreaded and used pneumatic rubber tyres, solid or cushion tyres, tyre treads and tyre flaps. This guide covers forklift cushion tyres only. The table shows buying variants within the same solid-or-cushion tyre commodity line; they are not separate tariff classifications.

Read from the UK Trade Tariff on 2 October 2026, Chinese-origin solid or cushion tyres under 4012 90 20 00 carry 2% duty. The supplied tariff record lists no anti-dumping or countervailing duty, suspension or import control for this line. Other products within the heading are covered in the solid and retreaded tyres guide.

Give your customs broker the tyre construction, material, fitting details and intended truck application. Confirm the classification before shipment using finding your commodity code.

Specify the press-on band and rubber compound

Send the truck model, tyre designation and hub drawing. Specify outside diameter, width, band bore and agreed fitting tolerances, together with the truck maker's load and speed requirements. Record whether the tread is smooth or patterned and whether the rubber must be non-marking.

Agree rubber hardness and a sample trial on the actual hub and site floor. Compare the sample with the existing tyre for fit, floor marking and visible damage after use. HSE's supply guidance includes safe-use information and instructions, plus testing or examination necessary for compliance. Ask the supplier for fitting instructions and evidence supporting the stated application.

Worked duty example

Illustrative example, not a quote: Illustrative order: 108 press-on forklift cushion tyres under 4012 90 20 00, invoiced at £3,500 free on board, with £910 of freight and insurance to the UK. The customs value is £4,410. Duty at 2% is £88.20. Import VAT at 20% is charged on the customs value plus duty, £4,498.20, so it is £899.64. Import taxes total £987.84; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £88.20 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Identity: check the tyre designation, compound description and batch identification against the purchase specification and approved sample.

Dimensions: measure outside diameter, width and band bore against the drawing. Have the sample fitted to the buyer's hub and check for movement between tyre and hub.

Rubber and bonding: check hardness against the agreed specification and inspect for cracks, missing rubber, separation from the band and exposed metal.

Floor trial: check the non-marking claim on the buyer's floor and inspect the fitted sample after the agreed operating trial. Record the result before accepting the batch.

What goes wrong

A matching size designation can hide a different band bore or width. An out-of-tolerance band can let the tyre move on the hub, while unsuitable rubber can crack or shed chunks. A tyre described as non-marking can still leave marks on the actual floor.

Hold suspect stock apart and compare it with the approved sample and drawing before fitting. Employers must maintain work equipment in an efficient state, efficient working order and good repair. Build tyre condition checks into the truck's maintenance arrangements and use the quality inspection guide to prepare the supplier inspection brief.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.