Customs tariff code

Customs tariff code 45: CORK AND ARTICLES OF CORK

Reference data as at 1 July 2026

Customs tariff code 45 covers CORK AND ARTICLES OF CORK. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

45 is a chapter in the EU customs tariff. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.

This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.

Customs code
45
Third-country duty
See subdivision
Declarable
No
Binding rulings
0

Duty rates and preferences

OriginDuty rateBasis
Andorra0 %Customs Union Duty
San Marino0 %Customs Union Duty
GSP+ (incentive arrangement for sustainable development and…0 %Tariff preference
GSP-EBA (Special arrangement for the least-developed countries…0 %Tariff preference
Moldova, Republic of0 %Tariff preference
United Kingdom0 %Tariff preference
OCTs (Overseas Countries and Territories)0 %Tariff preference
Chile0 %Tariff preference
Lebanon0 %Tariff preference
Egypt0 %Tariff preference
Jordan0 %Tariff preference
Korea, Republic of (South Korea)0 %Tariff preference

Rates from the EU TARIC database. Preferential rates require valid proof of origin.

Binding tariff information for this code

The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.

Notes that govern this classification

Official excerpts are reproduced in their original language.

Kapitel 45

1. Zu Kapitel 45 gehören nicht: a) Schuhe und Teile davon des Kapitels 64 (RV E4501A00); b) Kopfbedeckungen und Teile davon des Kapitels 65 (RV E4501B00); c) Waren des Kapitels 95 (z.B. Spielzeug, Spiele, Sportgeräte) (RV E4501C00).

Subdivisions of this code

Frequently asked questions

What does customs tariff code 45 cover?

Code 45 covers CORK AND ARTICLES OF CORK. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 45?

TARIC holds no third-country rate of its own for 45. The rate follows from the declarable commodity code beneath it.

How many digits does 45 have?

45 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

Is there binding tariff information for 45?

The EBTI database currently holds no valid decisions on 45. Comparable cases are found through the parent heading instead.

What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

Does customs tariff code 45 change?

45 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

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