Chapter 45 (Chapter Notes)
| Tariff Item | Description of article | Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
| 4501 | Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork | ||||
| 4501 10 00 | - Natural cork, raw or simply prepared | Kg. | 10% | - | IGST: 5% |
| 4501 90 00 | - Other | Kg. | 10% | - | IGST: 18% |
| 4502 00 00 | Natural cork, debacked or roughly squared, or in rectangular (including square blocks, plates, sheets or strip, (including sharp edged blanks for corks or stoppers) | Kg. | 10% | - | IGST: 12% |
| 4503 | Articles of natural cork. | ||||
| 4503 10 00 | - Corks and stoppers | Kg. | 10% | - |
BCD:
80% concession on specified countries IGST: 12% |
| 4503 90 | - Other : | ||||
| 4503 90 10 | -- Shuttlecock cork bottom | Kg. | 10% | - | IGST: 12% |
| 4503 90 90 | -- Other | Kg. | 10% | - | IGST: 12% |
| 4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork. | ||||
| 4504 10 | - Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs : | ||||
| 4504 10 10 | -- Sheets | Kg. | 10% | - | IGST: 12% |
| 4504 10 20 | -- Slabs | Kg. | 10% | - | IGST: 12% |
| 4504 10 90 | -- Other | Kg. | 10% | - | IGST: 12% |
| 4504 90 00 | - Other | Kg. | 10% | - |
BCD:
80% concession on specified countries IGST: 12% |
Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.