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45Chapter

00Heading

00Subheading

00CN

00TARIC

CORK AND ARTICLES OF CORK

WOOD AND ARTICLES OF WOOD > CORK AND ARTICLES OF CORK

Hierarchy

09Section IX — WOOD AND ARTICLES OF WOOD

4400000000WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

4500000000CORK AND ARTICLES OF CORK

4501000000Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork 4502000000Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)4503000000Articles of natural cork 4504000000Agglomerated cork (with or without a binding substance) and articles of agglomerated cork

4600000000MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Duties & Measures

Footnotes

TN701According to Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. ------------------------- According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions shall not apply in respect of goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.

Preferential rates(27)

+17

Preferential rates - 27 Origin
Origin	Rate	Trade agreement	Details
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	0.000 %	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	0.000 %	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	0.000 %	SADC EPA
GSP-EBA2005 0.000 %Everything But Arms	0.000 %	Everything But Arms
GSP+2027 0.000 %GSP+ Enhanced Arrangement	0.000 %	GSP+ Enhanced Arrangement
OCTs2080 0.000 %Overseas Association Decision	0.000 %	Overseas Association Decision
Central America2200 0.000 %EU-Central America Association Agreement	0.000 %	EU-Central America Association Agreement
Andorra 0.000 %EU-Andorra Customs Union	0.000 %	EU-Andorra Customs Union

Low-value consignment customs duty(2)

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(2)

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Start date: 1971-12-31

Regulatory notes

Chapter noteChapter 45 — Cork and articles of cork

1. This chapter does not cover: (a) footwear or parts of footwear of Chapter 64; (b) headgear or parts thereof of Chapter 65; (c) articles of Chapter 95 (toys, games and sports requisites). 2. Natural cork, roughly squared or in rectangular (including square) blocks, plates, sheets or strips (including sharp-edged blanks for corks or stoppers), is classified in heading 4502.

Section noteNotes to Section IX — Wood and articles of wood; Wood charcoal; Cork and articles of cork; Manufactures of straw, of esparto or of other plaiting materials; Basketware and wickerwork

FAQ

Are there tariff preferences for CORK AND ARTICLES OF CORK (4500000000)?

Yes, 25 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for CORK AND ARTICLES OF CORK (4500000000)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

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Hierarchy

09Section IX — WOOD AND ARTICLES OF WOOD

4400000000WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

4500000000CORK AND ARTICLES OF CORK

4600000000MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

Duties & Measures

Footnotes

Preferential rates(27)

+17

Preferential rates - 27 Origin
Origin	Rate	Trade agreement	Details
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	0.000 %	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	0.000 %	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	0.000 %	SADC EPA
GSP-EBA2005 0.000 %Everything But Arms	0.000 %	Everything But Arms
GSP+2027 0.000 %GSP+ Enhanced Arrangement	0.000 %	GSP+ Enhanced Arrangement
OCTs2080 0.000 %Overseas Association Decision	0.000 %	Overseas Association Decision
Central America2200 0.000 %EU-Central America Association Agreement	0.000 %	EU-Central America Association Agreement
Andorra 0.000 %EU-Andorra Customs Union	0.000 %	EU-Andorra Customs Union

Low-value consignment customs duty(2)

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(2)

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Start date: 1971-12-31

Regulatory notes

Chapter noteChapter 45 — Cork and articles of cork

Section noteNotes to Section IX — Wood and articles of wood; Wood charcoal; Cork and articles of cork; Manufactures of straw, of esparto or of other plaiting materials; Basketware and wickerwork

FAQ

Are there tariff preferences for CORK AND ARTICLES OF CORK (4500000000)?

Yes, 25 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for CORK AND ARTICLES OF CORK (4500000000)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Section IX has no Section Notes. Classification rules are governed by the Chapter Notes of Chapters 44 (Wood), 45 (Cork) and 46 (Manufactures of straw, esparto and other plaiting materials; basketware and wickerwork). Key rules include: Chapter 44 contains extensive exclusion lists directing products to other chapters (e.g., furniture to Chapter 94, instruments to Section XVIII), and defines the scope of 'wood' to include bamboo and other materials of a woody nature. Chapter 45 distinguishes between natural cork and agglomerated cork and their respective articles.

Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.