CORK AND ARTICLES OF CORK

Chapter 45 of the EU Customs Tariff covers natural cork, agglomerated cork and articles of cork. Classified here are natural cork, raw and roughly prepared (bark of the cork oak after stripping, cork slabs, cork waste, crushed, granulated and ground cork), natural cork in the form of rectangular blocks, plates, sheets or strips, cubes and bottle stoppers of natural cork, articles of natural cork (pads, mats, gaskets, discs, decorative elements), agglomerated cork (with or without a binder) and articles thereof. Cork is a natural raw material obtained from the bark of the cork oak, which grows mainly in the Mediterranean region. Portugal and Spain dominate global cork production. Cork is valued for its unique properties: lightness, elasticity, impermeability, thermal and acoustic resistance. The main applications of cork include bottle stoppers (especially for wine), flooring and wall coverings, technical gaskets, insulating elements and decorative items. Agglomerated cork is produced from cork granulate bonded with a binder and is used in construction as insulating material and in the production of composite bottle stoppers.

Customs duty rates in Chapter 45 range from 0% to 6.5%. Raw natural cork is exempt from customs duty (0%). Processed natural cork (blocks, plates, sheets) is subject to a duty rate of 2.7% to 4.1%. Bottle stoppers of natural cork carry a rate of 5.2%. Articles of natural cork are subject to a rate of 4.1% to 6.5%. Agglomerated cork and articles thereof carry a rate of 3.2% to 6.5%. Upon import into Poland, the standard VAT rate of 23% applies. Most cork imported into the EU comes from Portugal and Spain, so it is not subject to customs duties in intra-EU trade.

When classifying cork, it is important to distinguish between natural cork and agglomerated cork. Natural cork is classified according to the degree of processing: raw, roughly prepared, in blocks or as a finished article. Bottle stoppers have a separate tariff heading. Agglomerated cork, even when cut in the shape of a bottle stopper, is classified under the heading for agglomerated cork. Cork flooring may be classified in this chapter or in Chapter 44 if the wood layer predominates.