HomeChapter 45Heading 45024502.00

HS Code 4502.00 : Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)

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MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO) FR (Pending) ES (Pending)

The 6-digit Harmonized System (HS) code for natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) is 4502.00. Under the 2026 Brazil (RFB / NCM), the representative MFN general duty rate is 3.6% [Receita Federal do Brasil (RFB / NCM)].

Chapter
Heading
Subheading
4502.00
BR MFN Duty
3.6%
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 45
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
Heading 4502
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
Subheading .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)
MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Brazil (Receita Federal do Brasil / NCM Tariff 2026)
4502.00.00.00
Brazil MFN Base Import Duty (II)
3.6%
Verified July 2026 · RFB Source

MODULE 5: BRAZIL IMPORT DUTY & COMPOUND TAX BREAKDOWN

RFB Base Import Duty (II)
3.6%
WTO MFN Applied [RFB]
Compound Tax Stack
IPI + PIS/COFINS + ICMS
State Tax ~17-18% [RFB Taxes]
De Minimis Threshold
US$50
Remessa Conforme
MERCOSUR COMMON EXTERNAL TARIFF (CET) PREFERENTIAL ELIGIBILITY

Qualifying originating goods from Mercosur member states (Argentina, Uruguay, Paraguay) satisfying rules of origin enter Brazil under 0% preferential tariffs with a valid Certificate of Origin.

Notice: Brazilian customs clearance, NCM classification, import duties (II), federal taxes (IPI, PIS/COFINS), and state ICMS are governed by Receita Federal do Brasil (RFB) and Portal Único Siscomex. Always verify declarable 8-digit NCM codes with RFB or a licensed Brazilian despachante alfandegário prior to import.
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Get Real-Time Tariff & Trade Remedy Change Alerts for HS 4502.00

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 4502.00.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Agreement Code Trade Agreement / Program Preferential Rate Rules of Origin (RoO) Requirement
PUnited States-Mexico-Canada Agreement (USMCA)FreeMust meet USMCA Regional Value Content (RVC) or tariff shift rules.
KRU.S.-Korea Free Trade Agreement (KORUS)FreeDirect shipment from South Korea with KORUS Certificate of Origin.
AUU.S.-Australia Free Trade AgreementFreeWholly obtained or tariff shift rule under US-Australia FTA.
A / DGSP / African Growth & Opportunity Act (AGOA)Free35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)

MODULE 11: RFB Solução de Consulta (NCM Classification)

Legally binding tariff classification rulings issued by Receita Federal do Brasil (RFB) for HS 4502.00.

Query official RFB Solução de Consulta database:

Search Official RFB Portal for 4502.00 →

RFB NCM 8-Digit Commodity Lines (4502.00)

National line-level (8/10-digit) detail for Brazil (RFB / NCM): coverage in progress.

Universal 6-digit WCO backbone applied rate: 3.6%. Confirm the full national commodity code at the official source (Receita Federal do Brasil (RFB / NCM)).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code Heading Category Action

Official Primary Sources & Authority References

Receita Federal do Brasil (RFB / Siscomex) ↗

Official Brazilian 8-digit NCM tariff items and RFB MFN import duty (II) rates.

RFB Solução de Consulta (COSIT / NCM Classification) ↗

Receita Federal official binding tariff classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and Brazil (RFB / NCM) general duty for Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)?
Under WCO Harmonized System 2022 and Brazil (RFB / NCM), Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) is classified under HS 4502.00 (Heading 4502, Chapter 45). The representative BR MFN general duty rate is 3.6%.
How is HS 4502.00 distinguished within Heading 4502 (Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers))?
Heading 4502 covers Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). Subheading 4502.00 specifically isolates Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 4502.
What are the primary candidate subheadings related to HS 4502.00?
Related subheadings under Heading 4502 include . Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 4502.00 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)?
Commercial shipments of Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 4502.00?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
Does Brazil assess a single import VAT on HS 4502.00?
No. Brazil does not assess a single VAT; imports incur a compound tax stack: II (Import Duty, shown as headline MFN rate) + IPI (federal excise) + PIS/COFINS-Importação + ICMS (state tax ~17%–18%).
What is Brazil's de minimis threshold for express parcel imports?
Under the Remessa Conforme program, compliant e-commerce shipments valued up to US$50 enter free of II (Import Duty), though ICMS state tax still applies.
Which agency regulates customs entry and tariff classification in Brazil?
Customs declarations, NCM 8-digit tariff items, and binding Solução de Consulta rulings are administered by Receita Federal do Brasil (RFB) and Portal Único Siscomex under the Mercosur Common External Tariff (CET).
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