# Customs tariff code 4501.10.00: Natural cork, raw or simply prepared

> Customs tariff code 4501.10.00 covers Natural cork, raw or simply prepared. The third-country duty rate is 0 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/45011000
- Reference data as at: 2026-07-01
- Customs code: 4501.10.00
- Third-country duty: 0 %
- Declarable: no

## Where this code sits in the tariff

- 45 CORK AND ARTICLES OF CORK
  - 4501 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork
    - 4501.10 Natural cork, raw or simply prepared
      - 4501.10.00 Natural cork, raw or simply prepared

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 0 % | MFN |
| 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 |

## Binding tariff information for this code

- **DEBTI29127/22-1** (DE): Nach den Antragsangaben, den ergänzenden Angaben und den vorliegenden Abbildungen handelt es sich um größere Abschnitte von sog. Rinde der Korkeiche (Quercus suber). Die Stücke stellen sich als trockene, von Natur aus gewölbte, unbehandelte Borkenplatten dar, wie sie vom Baum abgeschält werden. Die Naturkorkrinde ist nur zugerichtet und hat an der Oberfläche ihr rissiges Aussehen behalten. Die Korkrinde ist zur Dekoration von Aquarien bestimmt. Die Ware wird lose und etikettiert für die Abgabe zum Einzelverkauf aufgemacht vertrieben. Zolltarifrechtlich handelt es sich um "Naturkork, unbearbeitet oder nur zugerichtet".

## Notes that govern this classification

### Pos. 4501

Zu Unterposition 4501 1000: Siehe die Erläuterungen zu Position 4501 des HS, Ziffer 1).

### 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

- 4501.10.00.00.0 Naturkork, unbearbeitet oder nur zugerichtet

## Frequently asked questions

### What does customs tariff code 4501.10.00 cover?

Code 4501.10.00 covers Natural cork, raw or simply prepared. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 4501.10.00?

The third-country duty rate for 4501.10.00 is 0 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

### What is the HS code for 4501.10.00?

The first six digits form the HS code: 450110. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 4501.10.00 have?

4501.10.00 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

### Where does 4501.10.00 sit in the tariff?

4501.10.00 sits in this hierarchy: 45 CORK AND ARTICLES OF CORK > 4501 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork > 450110 Natural cork, raw or simply prepared. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 4501.10.00?

Yes. The EBTI database holds decisions on 4501.10.00, for example DEBTI29127/22-1. A BTI shows which product characteristics the customs authority relied on.

### 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 4501.10.00 change?

4501.10.00 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/45011000.