Earlier this year, the European Commission launched an investigation to assess whether anti-dumping measures are warranted on imports of tyres for passenger cars and light lorries from China. The launch followed a complaint from the EU tyre industry, which alleged that dumped Chinese imports are harming EU tyre producers.
The tyre industry directly employs 75,000 people across fourteen EU Member States, and feeds into the EU’s considerable automotive industry. The EU market for tyres for passenger cars and light lorries was worth more than €18 billion in 2024.
If the investigation confirms that the EU tyre industry suffers from injury or threat of injury because of dumped imports from China, the Commission may impose anti-dumping duties on imports if these are found to be in the interest of the EU. The investigation shall be concluded within 14 months of its launch. Provisional anti-dumping measures may be imposed within eight months if dumping and consequent injury have been provisionally established.
The EU currently has anti-dumping and anti-subsidy measures in force on imports of tyres for buses and lorries from China.
While the investigation is ongoing, there is a risk that stockpiles of tyres under investigation may be imported prior to the conclusion of the investigation, thus avoiding any potential anti-dumping duty. To avoid this scenario, the EU advised customers of the possibility that anti-dumping could be applied retrospectively, up to a maximum of nine months after goods are imported.
To ensure that importers do not inadvertently import tyres which might be liable to retrospective anti-dumping duty, each customs administration in the EU is obliged to review all import declarations of goods under investigation. Revenue has reviewed all such declarations in the Revenue import system, AIS, since 29 July 2025, the date from which retrospective duties may be charged.
Revenue has contacted each importer to get written confirmation from them that they are aware of the potential anti-dumping duty charges pending the completion of the EU investigation. This ensures that all importers are aware of the potential additional tax that they may have to pay in the future if the EU applies ADD to these goods retrospectively. The conditions for retroactive collection of duties, if any, will be included in the regulation imposing definitive duties.
This topic was addressed through the Oireachtas earlier this month and the question of ADD to be applied in Northern Ireland and Great Britain on tyres imported from China was raised. The response was that “This is a decision for His Majesty’s Revenue and Customs (HMRC) and any queries should be raised directly with HMRC. Details in relations to tariffs on goods entering GB are available at the following links:”
“It should be noted that the Protocol on Ireland/Northern Ireland provides that EU trade defence legislation continues to be applicable in Northern Ireland. Therefore, tyres that are subject to EU trade remedies e.g. anti-dumping duties, are also subject to those measures when being imported into Northern Ireland.”
