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EAEU HS code

4503 90 000 0 — Articles of natural cork: other

Articles of natural cork: other

Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

Duty rate
5%

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
Not applicable
Requirements and measures
3

None: russian bans and restrictions, mandatory labelling, recycling fee, export control, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
22%

The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.

Product reference in Word (in Russian)

Duties, taxes, fees, bans, permits and controls in one free file.

Import into Russia

Import reference

Export from Russia

Export reference

Import into Russia

Payments on import

Duty for this code: 5%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

CCT rate: the EAEU CCT as amended by Решение Совета ЕЭК № 80 от 14.09.2021, from 01.01.2022; our register has no later decisions on the rate for this code.

How the rate for this code has changed
Customs fee scale by customs value, 2026
  • from 0 to 200,000 ₽1,231 ₽
  • from 200,000 to 450,000 ₽2,462 ₽
  • from 450,000 to 1,200,000 ₽4,924 ₽
  • from 1,200,000 to 2,700,000 ₽13,541 ₽
  • from 2,700,000 to 4,200,000 ₽18,465 ₽
  • from 4,200,000 to 5,500,000 ₽21,344 ₽
  • from 5,500,000 to 10,000,000 ₽49,240 ₽
  • over 10,000,000 ₽73,860 ₽

Fee per declaration. Russian Government Resolution No. 1637 of 28.11.2024 as amended by Resolution No. 1638 of 23.10.2025.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

Customs declaration fee

  • Kazakhstan6 MCI per goods declaration, KZT 25,950 in 2026
  • BelarusBYN 50 for goods of chapter 45from Jan 1, 2027: BYN 55
  • ArmeniaAMD 3,500 for clearanceinspection and recording: AMD 1,000 per consignment up to 1 t and AMD 300 per each additional tonne
  • Kyrgyzstan0.4% of the customs valuenot less than 5 and not more than 2,500 calculation units
Calculate the whole deal →Quick payment calculation →

Tariff preferences

The code is on the EAEU list of preferential goods: for goods originating in a beneficiary country the duty is lower

Developing countries75% of the common tariff rate3,75%
33 countries

Algeria, Egypt, Venezuela, São Tomé & Príncipe, Sri Lanka, Jordan, Iran, Pakistan, North Korea, Bhutan, Morocco, Eswatini, Lebanon, Bolivia, Mongolia, Papua New Guinea, Samoa, Vanuatu, Ghana, Honduras, Zimbabwe, Cape Verde, Cameroon, Kenya, Congo - Brazzaville, Côte d’Ivoire, Cuba, Namibia, Nicaragua, Philippines, Tunisia, Nigeria, Micronesia

Least developed countrieszero rate0%
46 countries

Burkina Faso, Guinea, Eritrea, Congo - Kinshasa, Timor-Leste, Afghanistan, Mauritania, Yemen, Cambodia, Lesotho, Laos, Bangladesh, Nepal, Tanzania, Palestinian Territories, Angola, Benin, Burundi, Haiti, Gambia, Guinea-Bissau, Djibouti, Zambia, Kiribati, Liberia, Madagascar, Malawi, Mali, Mozambique, Niger, Rwanda, Senegal, Myanmar (Burma), Sudan, Sierra Leone, Uganda, Chad, South Sudan, Syria, Solomon Islands, Comoros, Togo, Tuvalu, Ethiopia, Somalia, Central African Republic

The preference requires a document of origin and compliance with the direct consignment rule; customs checks the right to it at declaration.

Documents required

A summary across all the lists we check: the document, its legal basis and whether it covers the whole code. Details are in the sections below.

Export ban

applies to goods bought in that country or from its companies

  • EUРегламент Совета ЕС № 833/2014, приложение XXIII (промышленные товары)
  • United KingdomРегламент Великобритании о санкциях против России 2019 года, приложение 3E (товары зависимости G7)
  • USAПравила экспортного контроля США (EAR), часть 746, дополнение № 4 (промышленные товары)

Goods in customs transit may be tracked with a navigation seal: this depends on the route and procedure, not on the code (EAEU Agreement of 19.04.2022, EEC Board Decision No. 84).

Customs declaration hints

Boxes 33, 36, 44, 47

Which codes go into the boxes of the goods declaration for this product. The codes come from the classifiers of Customs Union Commission Decision No. 378. Reliefs, document types and excise depend on the shipment, so such lines carry a condition.

Box 33 · Commodity code

  • 4503900000
  • Сin the second subdivision, if the goods do not fall under the bans and restrictions that apply to the code
  • Оin the second subdivision, if goods with different names are declared under one code

Box 36 · Preference

  • ОООО-ООFees, duty, excise, VAT: no relief claimed, no excise (dash)
  • ООГГ-ООТарифная преференция в отношении товаров, происходящих из развивающихся стран · if the goods originate in a developing country and origin is proven
  • ООНН-ООТарифная преференция в отношении товаров, происходящих из наименее развитых стран · if the goods originate in a least developed country and origin is proven

Box 44 · Documents produced

  • 01402Декларация о соответствии требованиям технического регламента Евразийского экономического союза (Таможенного союза) · ТР ТС 005/2011
  • 06013Сертификат о происхождении товара формы "А" · if the goods are imported under a tariff preference

Box 47 · Calculation of payments

  • 1010Таможенные сборы за совершение таможенных операций (за таможенное оформление товаров, за таможенное декларирование товаров, за таможенные операции)
  • 2010Ввозная таможенная пошлина (иные пошлины, налоги и сборы, имеющие эквивалентное действие), обязанность по уплате которой возникла с 1 сентября 2010 г.
  • 5010Налог на добавленную стоимость

Completion rules and classifiers: Решение Комиссии Таможенного союза от 20.05.2010 № 257; классификаторы — Решение Комиссии Таможенного союза от 20.09.2010 № 378

Each requirement in detailVeterinary, plant quarantine and sanitary control · Conformity assessment · How it is certified

Veterinary, plant quarantine and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 45
    Полимерные, синтетические и иные материалы, предназначенные для применения в строительстве, на транспорте, а также для изготовления мебели и других предметов домашнего обихода; мебель; текстильные швейные и трикотажные материалы, содержащие химические волокна и текстильные вспомогательные вещества; искусственные и синтетические кожи и текстильные материалы для изготовления одежды и обуви; Материалы, изделия и оборудование, контактирующие с пищевыми продуктами; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

  • ТР ТС 005/2011Safety of packaging
    • Корковые укупорочные средства (пробки, прокладки уплотнительные, заглушки) (для укупоривания пищевой и парфюмерно-косметической продукции) — declaration of conformity (part of the heading)
    • Комбинированные укупорочные средства (пробки, пробки-крышки, колпачки, крышки, прокладки уплотнительные) (для укупоривания пищевой и парфюмерно-косметической продукции) — declaration of conformity (part of the heading)

Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.

How it is certified

Valid documents in the EAEU unified register for subheading 4503 90: certificates 0, declarations 6.

By technical regulation
ТР ТС 005/20116
Schemes
3д6The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
ОС «Бишкек Стандарт»«Мурас» Сертификация борбору» жоопкерчилиги чектелген коому
Manufacturers outside the EAEU
China6Portugal3Spain2Bulgaria1France1Italy1

Manufacturers of these goods →Check a supplier’s document by its number →

Export from Russia

Documents required

A summary across all the lists we check: the document, its legal basis and whether it covers the whole code. Details are in the sections below.

Our lists contain no bans, permits or special documents for exporting this code.

Customs declaration hints

Boxes 33, 47

Which codes go into the boxes of the goods declaration for this product. The codes come from the classifiers of Customs Union Commission Decision No. 378. Reliefs, document types and excise depend on the shipment, so such lines carry a condition.

Box 33 · Commodity code

  • 4503900000
  • Оin the second subdivision, if goods with different names are declared under one code

Box 47 · Calculation of payments

  • 1010Таможенные сборы за совершение таможенных операций (за таможенное оформление товаров, за таможенное декларирование товаров, за таможенные операции)

Completion rules and classifiers: Решение Комиссии Таможенного союза от 20.05.2010 № 257; классификаторы — Решение Комиссии Таможенного союза от 20.09.2010 № 378

Classification

Where it sits in the nomenclature

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

  1. 45Cork and articles of cork
  2. 4503Articles of natural cork (excl. cork in square or rectangular blocks, plates, sheets or strips; sharp-edged blanks for corks or stoppers; footware and parts thereof; insoles, whether or not removable; headgear and parts thereof; plugs and dividers for shotgun cartridges; toys, games and sports equipment and parts thereof)
  3. 4503 90Articles of natural cork (excl. cork in square or rectangular blocks, plates, sheets or strips; corks, stoppers and cork blanks; footware and parts thereof; insoles, whether or not removable; headgear and parts thereof; plugs and dividers for shotgun cartridges; toys, games and sports equipment and parts thereof)
  4. 4503 90 00Other
  5. 4503 90 000 0you are here

Explanatory notes to heading 4503 2 paragraphs

Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.

4503 Products made of natural cork (+): 4503 10 – corks and plugs 4503 90 – other

This heading covers, inter alia: (1) Corks and stoppers of all kinds of natural cork, including blanks with rounded edges. Cork stoppers may have tops of metal, plastics, etc. Stoppers for vessels intended for liquids, measuring instruments and other articles in which the cork stopper is a subsidiary part are, however, classified in other headings according to the nature of the article or the material which gives the article its essential character. (2) Discs, washers and wafers of natural cork, used as liners for crown corks and other closures for bottles, jars, etc.; liners or sheaths for corks inserted into bottle necks. (3) Blocks, plates, sheets and strips of natural cork cut to shapes other than rectangular (including square); lifebuoys, floats for fishing nets, swimming boards, heat-insulating stands for hot dishes, typewriter mats or other mats. (4) Handles of various kinds (knife handles, etc.), gaskets and seals (other than those put up in sets of heading 8484). The heading, however, excludes: (a) Footwear and parts thereof, including removable in-soles, of Chapter 64; (b) Headgear and parts thereof of Chapter 65; (c) Crown caps of base metal with liners of cork discs (heading 8309); (d) Cork wads (heading 9306); (e) Toys, games and sports requisites, including floats for fishing lines and parts thereof (Chapter 95). Subheading Explanatory Note. Subheading 4503 10 Corks and stoppers of subheading 4503 10 are articles of natural cork in the form of straight or tapered cylinders or rectangular prisms with rounded side edges. They may be coloured, polished, paraffin-coated, perforated, or bear a mark, whether branded or painted. Some one-piece cork stoppers have enlarged heads or tops of metal, plastics, etc. Corks and stoppers are used for closing containers. Hollow stoppers (or cork sheaths) are used as covers, for example, for glass stoppers for bottles of glass or ceramics. This subheading also covers identifiable blanks for corks or stoppers, provided that their edges are rounded. The subheading excludes thin cork discs used as seals in crown corks (subheading 4503 90).

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 45 — Cork and articles of cork 1 item

Note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) Footwear or footwear parts of Chapter 64;

(b) headgear or parts thereof of Chapter 65; or

(c) articles of Chapter 95 (e.g. toys, games, sports equipment).

EEC decisions on this code

Rates, trade defence measures, licensing and classification: decisions since 2016 whose text names code 4503900000.

Titles of acts are given in Russian as published: this is how they are cited in customs documents.

  • Duties and rates

    Решение Коллегии ЕЭК № 113

    О применении ставок ввозных таможенных пошлин в отношении товаров, происходящих из Объединенных Арабских Эмиратов и ввозимых на таможенную территорию Евразийского экономического союза

    adopted Aug 25, 2026 · published Aug 28, 2026 · entered into force Oct 6, 2026

    Text of the act (opens in a new tab)
All changes by weekFollow changes for this code

The right code is in the HS code search.