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

HS 4501Natural cork, raw or simply prepared, waste cork, crushed, granulated or ground cork

Cork and articles of cork

Customs duty
10%
2 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

2 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
4501 10 00Natural cork, raw or simply prepared10%5% or 18%kg
4501 90 00Other10%5% or 18%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 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: 2 tariff items

GST

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

  • Now 5% or 18%, depending on the goods.
  • Until 21 September 2025 5% or 18%, depending on the goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 307Natural cork, raw or simply prepared5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 165Waste cork; crushed, granulated or ground cork18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% or 18%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
4501Natural cork, raw or simply prepared; waste cork; crused, granulated or ground corkNil—

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: 2 tariff items

China: the same goods (4501)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 1 expired under 4501. 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
4501.10.00.10Unprocessed cork-oak bark未加工的栓皮槠树树皮0%China's provisional rate, lower than MFN6%9%0%ABPQ
4501.10.00.90Other natural cork, raw or simply prepared其他未加工或简单加工的天然软木0%China's provisional rate, lower than MFN6%13%0%ABPQ
4501.90.10.00Cork waste软木废料0%MFN rate (no APTA concession on this line)0%13%0%9ABPQ
4501.90.20.00Crushed, granulated or powdered cork碎的、粒状的或粉状的软木0%MFN rate (no APTA concession on this line)0%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.

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

Previous4421Other articles of woodOne level upChapter 45Cork and articles of corkNext4502Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)

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.