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45039000
CORK AND ARTICLES OF CORK›Articles of natural cork

Other

Standard EU duty
4.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
15 docs
7P237P24X844Y719Y745X834+9
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty4.7%-R2261/98
Preferences
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 1.2%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
1

Binding Tariff Information

example

NLgold025-0266

Cat toy with cork mouse on elastic cord

corkGRI 1GRI 3bGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification under CN 4503 90

CN code 4503 90 covers other articles of natural cork not covered by other subheadings. Includes pads, mats, decorative elements, gaskets. Natural cork is harvested from cork oak (Quercus suber) bark without felling.

EUDR and import requirements 4503 90

Cork imports may be subject to EUDR if classified as a wood product. Importers should verify the current EUDR scope for cork.

Market 4503 90

Natural cork is an ecological renewable product. Portugal produces over 50 percent of world cork.

Applications and classification of cork products CN 4503 90

Cork products classified under CN 4503 90 cover natural cork articles for various purposes. Cork is harvested from the bark of cork oak trees, valued for its lightness, elasticity, and insulating properties. EU conventional customs duty and import VAT apply upon importation. Classification depends on whether the cork is natural or agglomerated.

Frequently asked questions

Is cork subject to EUDR?
Cork as a cork oak product may be subject to EUDR as a wood product. Verify current scope.
Where does cork come from?
Portugal produces over 50 percent of world natural cork. Also Spain, Italy, Morocco.
Are products under CN 45 03 90 subject to Documents?
Invoice, material specification, EUDR statement (if applicable), certificate of origin.
What EU duty applies to natural cork articles CN 4503 90?
Natural cork articles under CN 4503 90 are subject to EU conventional customs duty. Check the current rate in the TARIC database. Import VAT applies at the destination country rate. Preferential rates may apply for certain origins.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Other" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Other" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate