Tyres: Imports
The question
To ask the Chancellor of the Exchequer, pursuant to the Answer of 26 February 2026 to Question 114105 on Tyres: Imports, what consideration her Department has given to using different codes; and whether her Department plans to implement different codes for single-use and other kinds of tyres.
Answered by Dan Tomlinson
The UK commodity codes are formed from the World Custom’s Organization’s (WCO) Harmonized System and, as a WCO contracting party, the UK has recently participated in WCO discussions about tyres. These are resulting in a change to code 4004, which will be introduced to cover “pneumatic tyres that have retained their original shape and are unsuitable for use as a tyre or for retreading because of wear, defects, or other reasons”, to be implemented in 2028.
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