# Customs tariff code 45: CORK AND ARTICLES OF CORK

> 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.

- Source: https://www.zolltarif-finder.de/en/customs-code/45
- Reference data as at: 2026-07-01
- Customs code: 45
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Andorra | 0 % | Customs Union Duty |
| San Marino | 0 % | 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 of | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Chile | 0 % | Tariff preference |
| Lebanon | 0 % | Tariff preference |
| Egypt | 0 % | Tariff preference |
| Jordan | 0 % | Tariff preference |
| Korea, Republic of (South Korea) | 0 % | Tariff preference |

## Notes that govern this classification

### 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

- 4501 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork
- 4502 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
- 4503 Articles of natural cork
- 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork

## 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.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/45.