Customs tariff code 46: MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND…
Reference data as at 1 July 2026
Customs tariff code 46 covers MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.
46 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
- 46
- Third-country duty
- See subdivision
- Declarable
- No
- Binding rulings
- 0
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| San Marino | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| Türkiye | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| 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 |
| Ecuador | 0 % | Tariff preference |
| United Kingdom | 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.
1. Als „Flechtstoffe" im Sinne dieses Kapitels gelten Stoffe, die aufgrund ihrer Beschaffenheit und Form zum Flechten, Weben oder für ähnliche Verarbeitungsverfahren geeignet sind; dazu gehören insbesondere Stroh, Korbweiden/Flechtweiden, Bambus und Rattan, Binsen, Schilf, Holzspan, Streifen aus anderen pflanzlichen Material (z. B. Streifen aus Rinde, schmale Blätter und Raffiabast oder andere Streifen, die aus breiten Blättern gewonnen wurden), nicht versponnene natürliche Spinnfasern, Monofile und Streifen oder dergleichen aus Kunststoffen sowie Streifen aus Papier, jedoch nicht Streifen aus Leder, rekonstituiertem Leder, Filz oder Vliesstoffen, Menschenhaar, Rosshaar, Vorgarne und Garne aus Spinnstoffen sowie Monofilamente und Streifen oder dergleichen des Kapitels 54 (RV E4601000). 2. …
Subdivisions of this code
- 4601Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)
- 4602Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah
Frequently asked questions
What does customs tariff code 46 cover?
Code 46 covers MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 46?
TARIC holds no third-country rate of its own for 46. The rate follows from the declarable commodity code beneath it.
How many digits does 46 have?
46 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 46?
The EBTI database currently holds no valid decisions on 46. 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 46 change?
46 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.