EU tariff chapter 06
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE. 4 headings and 46 eight-digit codes, with conventional duty rates from free to 10.9 per cent.
Notes
1. Subject to the second part of heading 0601, this chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless, it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
2. Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 9701.
Headings and duty rates
Heading 0601
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 0601 10 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant: | ||
| 0601 10 10 | Hyacinths | 5.1 % | p/st |
| 0601 10 20 | Narcissi | 5.1 % | p/st |
| 0601 10 30 | Tulips | 5.1 % | p/st |
| 0601 10 40 | Gladioli | 5.1 % | p/st |
| 0601 10 90 | Other | 5.1 % | p/st |
| 0601 20 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots: | ||
| 0601 20 10 | Chicory plants and roots | Free | |
| 0601 20 30 | Orchids, hyacinths, narcissi and tulips | 9.6 % | |
| 0601 20 90 | Other | 6.4 % |
Heading 0602
Other live plants (including their roots), cuttings and slips; mushroom spawn:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 0602 10 | Unrooted cuttings and slips: | ||
| 0602 10 10 | Of vines | Free | |
| 0602 10 90 | Other | 4 % | |
| 0602 20 | Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts: | ||
| 0602 20 10 | Vine slips, grafted or rooted | Free | |
| Other: | |||
| 0602 20 20 | With bare roots | 8.3 % | p/st |
| Other: | |||
| 0602 20 30 | Citrus | 8.3 % | p/st |
| 0602 20 80 | Other | 8.3 % | p/st |
| 0602 30 00 | Rhododendrons and azaleas, grafted or not | 8.3 % | p/st |
| 0602 40 00 | Roses, grafted or not | 8.3 % | p/st |
| 0602 90 | Other: | ||
| 0602 90 10 | Mushroom spawn | 8.3 % | |
| 0602 90 20 | Pineapple plants | Free | |
| 0602 90 30 | Vegetable and strawberry plants | 8.3 % | |
| Other: | |||
| Outdoor plants: | |||
| Trees, shrubs and bushes: | |||
| 0602 90 41 | Forest trees | 8.3 % | p/st |
| Other: | |||
| 0602 90 45 | Rooted cuttings and young plants | 6.5 % | p/st |
| Other: | |||
| 0602 90 46 | With bare roots | 8.3 % | p/st |
| Other: | |||
| 0602 90 47 | Conifers and evergreens | 8.3 % | p/st |
| 0602 90 48 | Other | 8.3 % | p/st |
| 0602 90 50 | Other outdoor plants | 8.3 % | |
| Indoor plants: | |||
| 0602 90 70 | Rooted cuttings and young plants, excluding cacti | 6.5 % | p/st |
| Other: | |||
| 0602 90 91 | Flowering plants with buds or flowers, excluding cacti | 6.5 % | p/st |
| 0602 90 99 | Other | 6.5 % | p/st |
Heading 0603
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Fresh: | |||
| 0603 11 00 | Roses(61) | p/st | |
| 0603 12 00 | Carnations(61) | p/st | |
| 0603 13 00 | Orchids(61) | p/st | |
| 0603 14 00 | Chrysanthemums(61) | p/st | |
| 0603 15 00 | Lilies (Lilium spp.)(61) | p/st | |
| 0603 19 | Other: | ||
| 0603 19 10 | Gladioli(61) | p/st | |
| 0603 19 20 | Ranunculi(61) | p/st | |
| 0603 19 70 | Other(61) | p/st | |
| 0603 90 00 | Other | 10 % |
- (61) - From 1 January to 31 May: 8,5, - from 1 June to 31 October: 12, - from 1 November to 31 December: 8,5.
Heading 0604
Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 0604 20 | Fresh: | ||
| Mosses and lichens: | |||
| 0604 20 11 | Reindeer moss | Free | |
| 0604 20 19 | Other | 5 % | |
| 0604 20 20 | Christmas trees | 2.5 % | p/st |
| 0604 20 40 | Conifer branches | 2.5 % | |
| 0604 20 90 | Other | 2 % | |
| 0604 90 | Other: | ||
| Mosses and lichens: | |||
| 0604 90 11 | Reindeer moss | Free | |
| 0604 90 19 | Other | 5 % | |
| Other: | |||
| 0604 90 91 | Not further prepared than dried | Free | |
| 0604 90 99 | Other | 10.9 % |
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