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Subheading · Chapter 45 · Section IX, Wood and articles of wood

HS 4504 10Blocks, plates, sheets and strip, tiles of any shape, solid cylinders, including discs

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

Customs duty
10%
3 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
4504 10 10Sheets10%5%kg
4504 10 20Slabs10%5%kg
4504 10 90Other10%5%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 3 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 12%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 310Agglomerated cork (with or without a binding substance) and articles of agglomerated cork5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512%1/2017-Central Tax (Rate)
From 22 Sep 20255%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork1.2%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4504 10, and China's below.

China: the same goods (4504 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 4504 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
4504.10.00.10Agglomerated cork stoppers压制软木塞0%China's provisional rate, lower than MFN8%13%0%ABPQ
4504.10.00.90Compressed cork in blocks, plates, sheets or strip, excluding compressed cork stoppers块,板,片及条状压制软木,压制软木塞除外0%China's provisional rate, lower than MFN8%13%0%ABPQ
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

4504.10.00Blocks, plates, sheets and strips of agglomerated cork; tiles of any shape; solid cylinders, including discs, of agglomerated cork

4504.10.00.10Agglomerated cork stoppers压制软木塞

Including blocks, plates, solid cylinders or discs of agglomerated cork of any shape包括任何形状的压制软木的砖、瓦、实心圆柱体、圆片

Unit
kg
MFN import duty
8%
Provisional import duty
0%
General import duty
30%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Form (in blocks, plates, sheets, etc.)外观(块、板、片等形状)
  • 3.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Mauritius
0%
Cambodia
0%
Nicaragua
5.6%
Ecuador
5.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
4.2%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
4.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4504100010999Agglomerated cork stoppers (incl. bricks, tiles, solid cylinders, discs of agglomerated cork of any shape)压制软木塞(包括任何形状的压制软木的砖、瓦、实心圆柱体、圆片)
4504.10.00.90Compressed cork in blocks, plates, sheets or strip, excluding compressed cork stoppers块,板,片及条状压制软木,压制软木塞除外

Including blocks, plates, solid cylinders or discs of agglomerated cork of any shape包括任何形状的压制软木的砖、瓦、实心圆柱体、圆片

Unit
kg
MFN import duty
8%
Provisional import duty
0%
General import duty
30%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Form (in blocks, plates, sheets, etc.)外观(块、板、片等形状)
  • 3.GTIN
  • 4.CAS
  • 5.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Mauritius
0%
Cambodia
0%
Nicaragua
5.6%
Ecuador
5.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
4.2%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
4.6%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 4504100090999Compressed cork in blocks, plates, sheets and strips, excluding compressed cork stoppers (incl. bricks, tiles, solid cylinders, discs of compressed cork of any shape)块,板,片及条状压制软木,压制软木塞除外(包括任何形状的压制软木的砖、瓦、实心圆柱体、圆片)
4504.10.00.00Compressed cork in blocks, plates, sheets and strip (incl. bricks, tiles, solid cylinders, discs of any shape of compressed cork)块,板,片及条状压制软木(包括任何形状的压制软木的砖、瓦、实心圆柱体、圆片 )Expired

Including blocks, plates, solid cylinders or discs of agglomerated cork of any shape包括任何形状的压制软木的砖、瓦、实心圆柱体、圆片

Unit
None
MFN import duty
8%
Provisional import duty
0%
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
7 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
3%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
2.5%
Georgia
0%
Mauritius
0%
CIQ codes
  • 4504100000999Compressed cork in blocks, plates, sheets and strip (incl. bricks, tiles, solid cylinders and discs of any shape of compressed cork)块,板,片及条状压制软木(包括任何形状的压制软木的砖、瓦、实心圆柱体、圆片)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous4503 90OtherOne level up4504Agglomerated cork (with or without a binding substance) and articles of agglomerated corkNext4602 19Other

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.