Other
Solid or cushion tyres, tyre treads and flaps, other
HSN 4012 90 90 (other solid or cushion tyres, tyre treads, and tyre flaps of rubber) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code, bill of entry, commercial invoice, packing list. Retreaded pneumatic tyres and used pneumatic tyres — classified elsewhere within Chapter 40 — carry compliance obligations that do not extend to this residual tariff line.
The principal risk at this tariff line is misclassification: retreaded pneumatic tyres and used pneumatic tyres occupy distinct positions within Chapter 40 and attract Quality Control Order coverage; a customs officer who re-characterises the goods to those lines triggers retrospective compliance and potential detention. Verify that the product specification — construction type, intended use, and processing state — firmly places the goods in the residual category before relying on the absence of compliance here.