What is the tolerance threshold under the EVFTA?

The general tolerance is 10% of the ex-works value of the finished product.

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EVFTA - HS 4012

Name: EU Trade Statistics - HS 4012 - EVFTA
Creator: Eurostat
License: https://creativecommons.org/licenses/by/4.0/

EU-Vietnam Free Trade Agreement (EVFTA) · Origin of Goods

2 rulesTolerance: 10%2020

To qualify for the EVFTA preferential rate on HS 4012, products must satisfy the origin rule of type specific processing (SP). A tolerance of 10% of the ex-works value applies. 2 specific rules apply to this code under this agreement.

4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber ▸ Retreaded pneumatic, solid or cushion tyres, of rubber; and

Retreading of used tyres.

4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber ▸ Retreaded pneumatic, solid or cushion tyres, of rubber; and

Retreading of used tyres.

4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber ▸ Other

CTH

Manufacture from materials of any heading, except those of heading 4011 and heading 4012.

OR - alternative rule

MaxNOM

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.

70% ex-works

Preference utilization in the EU

Share of imports claiming a preferential rate (source: Eurostat COMEXT)

100%TRQ/auto

2026

100%1.1 M€

2025

100%10.1 M€

2024

100%14.1 M€

2023

100%12.3 M€

1.1 M€ of preferential trade in 2026 via autonomous measures or TRQ (E3). Overall rate: 100%.

Source: Eurostat COMEXT DATA_PREFERENCES - EU27 aggregate. Updated monthly.

EU Trade Data (COMEXT)

Jan 2022 – Mar 2026

Full analysis

The EU imported 1.4 Md€ (Jan 2022 – Mar 2026) for this HS code, with LK as the main supplier.

EU Imports

1.4 Md€

EU Exports

1.3 Md€

Balance

44 M€

Top supplying countries (extra-EU)

1.LK

44%600 M€

2.United Kingdom

16%213 M€

3.United States

7%99 M€

4.China

6%76 M€

4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber ▸ Retreaded pneumatic, solid or cushion tyres, of rubber; and

Retreading of used tyres.

4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber ▸ Retreaded pneumatic, solid or cushion tyres, of rubber; and

Retreading of used tyres.

4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber ▸ Other

CTH

Manufacture from materials of any heading, except those of heading 4011 and heading 4012.

OR - alternative rule

MaxNOM

Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.

70% ex-works

EU Trade Data (COMEXT)

Jan 2022 – Mar 2026

Full analysis

The EU imported 1.4 Md€ (Jan 2022 – Mar 2026) for this HS code, with LK as the main supplier.

EU Imports

1.4 Md€

EU Exports

1.3 Md€

Balance

44 M€

Top supplying countries (extra-EU)

1.LK

44%600 M€

2.United Kingdom

16%213 M€

3.United States

7%99 M€

4.China

6%76 M€

Preference utilization in the EU

EU Trade Data (COMEXT)

Related pages

EU Trade Data (COMEXT)

Preference utilization in the EU