# Customs tariff code 4504.90.20: Corks and stoppers

> Customs tariff code 4504.90.20 covers Corks and stoppers. The third-country duty rate is 4.7 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/45049020
- Reference data as at: 2026-07-01
- Customs code: 4504.90.20
- Third-country duty: 4.7 %
- Declarable: no

## Where this code sits in the tariff

- 45 CORK AND ARTICLES OF CORK
  - 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
    - 4504.90 Other
      - 4504.90.20 Corks and stoppers

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 4.7 % | 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

- **DEBTI43028/23-1** (DE): Nach den Antragsangaben sowie der vorliegenden Produktabbildung handelt es sich bei dem sog. „Flaschenverschluss Hirschkopf“ um einen Flaschenverschluss mit den Maßen L 3,5 x B 3,5 x H 11cm. Das Erzeugnis besteht im unteren Teil aus einem konisch geformten Stopfen aus Presskork, der an der untersten Stelle 1,8 cm im Durchmesser misst. Auf den Stopfen aufgesetzt ist ein gusseiserner Ziergegenstand in Form eines Hirschkopfes. Im Hinblick auf die Bedeutung in Bezug auf die Verwendung (mehrfache Verschlussfunktion) wird der Charakter der Ware durch den Stopfen aus Presskork bestimmt. Zolltarifrechtlich handelt es sich um eine "Ware aus Presskork, andere als in der Unterposition (HS) 4504 10 genannt, Stopfen".

## Notes that govern this classification

### Pos. 4504

Zu Unterposition 4504 90 20: Hierher gehören Stopfen aus Presskork, die nicht zylindrisch sind. Sie sind z. B. konisch und können in der Mitte auch ein Loch haben:

### 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

- 4504.90.20.00.0 Stopfen

## Frequently asked questions

### What does customs tariff code 4504.90.20 cover?

Code 4504.90.20 covers Corks and stoppers. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 4504.90.20?

The third-country duty rate for 4504.90.20 is 4.7 %. 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 4504.90.20?

The first six digits form the HS code: 450490. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 4504.90.20 have?

4504.90.20 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

### Where does 4504.90.20 sit in the tariff?

4504.90.20 sits in this hierarchy: 45 CORK AND ARTICLES OF CORK > 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork > 450490 Other. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 4504.90.20?

Yes. The EBTI database holds decisions on 4504.90.20, for example DEBTI43028/23-1. 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 4504.90.20 change?

4504.90.20 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/45049020.