SECTION II · Chapter 06
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (4)
Notes
1. Subject to the second part of heading 06.01, 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 06.03 or 06.04 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 97.01.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 0601 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12 | ||||
| 0601.10.00 | - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0601.20 | - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots: | ||||
| 0601.20.10 | - - Chicory plants | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0601.20.20 | - - Chicory roots | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0601.20.90 | - - Other | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0602 | Other live plants (including their roots), cuttings and slips; mushroom spawn | ||||
| 0602.10 | - Unrooted cuttings and slips: | ||||
| 0602.10.10 | - - Of orchids | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0602.10.20 | - - Of rubber trees | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0602.10.90 | - - Other | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0602.20.00 | - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0602.30.00 | - Rhododendrons and azaleas, grafted or not | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0602.40.00 | - Roses, grafted or not | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0602.90 | - Other: | ||||
| 0602.90.10 | - - Rooted orchid cuttings and slips | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0602.90.20 | - - Orchid seedlings | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0602.90.40 | - - Budded stumps of the genus Hevea | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0602.90.50 | - - Seedlings of the genus Hevea | kg/unit | 5% | 0% | * / 8 / 10 (several rates) |
| 0602.90.60 | - - Budwood of the genus Hevea | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0602.90.90 | - - Other | kg/unit | 5% | 0% | * / 5 / 8 / 10 (several rates) |
| 0603 | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared | ||||
| - Fresh: | |||||
| 0603.11.00 | - - Roses | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0603.12.00 | - - Carnations | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0603.13.00 | - - Orchids | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0603.14.00 | - - Chrysanthemums | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0603.15.00 | - - Lilies (Lilium spp.) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0603.19.00 | - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0603.90.00 | - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 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 | ||||
| 0604.20 | - Fresh: | ||||
| 0604.20.10 | - - Mosses and lichens | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0604.20.90 | - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0604.90 | - Other: | ||||
| 0604.90.10 | - - Mosses and lichens | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |
| 0604.90.90 | - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (several rates) |