Customs tariff code

Customs tariff code 4504.90.20.00: Corks and stoppers

Reference data as at 1 July 2026

Customs tariff code 4504.90.20.00 covers Corks and stoppers. The third-country duty rate is 4.7 %, plus import VAT.

4504.90.20.00 is TARIC code in the EU customs tariff, in chapter 45. 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
4504.90.20.00
Third-country duty
4.7 %
Declarable
No
Binding rulings
3

Where this code sits in the tariff

  1. 45CORK AND ARTICLES OF CORK
  2. 4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
  3. 4504.90Other
  4. 4504.90.20Corks and stoppers
  5. 4504.90.20.00Corks and stoppers

From HS code to customs tariff code 4504.90.20.00

HS code4504.906 digits, uniform worldwide
CN code4504.90.208 digits, EU Combined Nomenclature
TARIC code4504.90.20.0010 digits, carries the EU measures

Duty rates and preferences

OriginDuty rateBasis
Third-country duty4.7 %MFN
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

FRBTIFR-BTI-2025-06912Issued by FRValid until 2029-03-22

Bouchon en liège aggloméré, de forme conique, destiné à fermer une carafe en verre.

ESBTIESBTI2022SOL1224Issued by ESValid until 2026-01-10

Manufactura de corcho aglomerado en forma de tapón con parte superior de cerámica. Los tapones son personalizados en destino a demanda del cliente. El tapón puede presentar una pieza de cristal que viene separada para que una vez personalizado se coloque encima de la ceramica. Se utiliza para cerrar las botellas.

FRBTIFR-BTI-2021-03479Issued by FRValid until 2024-05-19

Bouchon en liège aggloméré de forme conique destiné à fermer une carafe en verre.

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

Frequently asked questions

What does customs tariff code 4504.90.20.00 cover?

Code 4504.90.20.00 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 4504.90.20.00?

The third-country duty rate for 4504.90.20.00 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 4504.90.20.00?

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 4504.90.20.00 have?

4504.90.20.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

Where does 4504.90.20.00 sit in the tariff?

4504.90.20.00 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 > 45049020 Corks and stoppers. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 4504.90.20.00?

Yes. The EBTI database holds decisions on 4504.90.20.00, for example FRBTIFR-BTI-2025-06912. 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 4504.90.20.00 change?

4504.90.20.00 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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