Agglomerated cork (with or without a binding substance) and articles of agglomerated cork

Heading 4504 covers agglomerated cork and articles of agglomerated cork. Cork is a natural material obtained mainly from the bark of the cork oak (Quercus suber), growing in the Mediterranean region, especially Portugal and Spain. Cork is used as closures for bottles, insulation, decorative and technical materials. Customs duty rates range from 0% to 6.5%. Import of cork is subject to standard customs procedures. Natural cork for food contact (wine corks) must comply with Regulation (EC) No 1935/2004 on food contact materials. Heading 4504 is part of Chapter 45 (wood, paper, cardboard and cellulose products) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 4504 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 4504 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Heading 4504 covers agglomerated cork and articles of agglomerated cork. Customs duty rates range from 0% to 6.5%. Import of cork is subject to standard customs procedures. Cork requires phytosanitary certification. Wine corks must meet Regulation (EC) No 1935/2004 food contact requirements. Cork import requires phytosanitary certification. Cork products under heading 4504 are subject to standard EU customs procedures. Agglomerated and natural cork have different tariff subheadings and rates. When importing goods under heading 4504 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 4504 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 4504 are subject to phytosanitary and EUDR compliance controls. Required documentation includes: phytosanitary certificates, EUDR due diligence documents, ISPM 15 markings. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 4504 covers agglomerated cork and articles of agglomerated cork. Cork classified by processing: raw natural (4501), cut cork (4502), natural cork articles (4503), agglomerated cork (4504). Key distinction: 4501 = raw, 4502 = prepared, 4503 = natural cork articles, 4504 = agglomerated. Wine corks: 4503 (natural) or 4504 (agglomerated).