SECTION II · Chapitre 06
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Nomenclature et taux 2026 du tarif consolidé BT2026. SOURCE
Notes de chapitre (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
| Code SH | Description | Unité | Droit d'importation ordinaire | 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 (plusieurs taux) |
| 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 (plusieurs taux) |
| 0601.20.20 | - - Chicory roots | kg/unit | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 0601.20.90 | - - Other | kg/unit | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 0602.10.20 | - - Of rubber trees | kg/unit | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 0602.10.90 | - - Other | kg/unit | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 0602.30.00 | - Rhododendrons and azaleas, grafted or not | kg/unit | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 0602.40.00 | - Roses, grafted or not | kg/unit | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 0602.90 | - Other: | ||||
| 0602.90.10 | - - Rooted orchid cuttings and slips | kg/unit | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 0602.90.20 | - - Orchid seedlings | kg/unit | 5% | 0% | * / 8 / 10 (plusieurs taux) |
| 0602.90.40 | - - Budded stumps of the genus Hevea | kg/unit | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 0602.90.50 | - - Seedlings of the genus Hevea | kg/unit | 5% | 0% | * / 8 / 10 (plusieurs taux) |
| 0602.90.60 | - - Budwood of the genus Hevea | kg/unit | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 0602.90.90 | - - Other | kg/unit | 5% | 0% | * / 5 / 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 0603.12.00 | - - Carnations | kg/unit | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0603.13.00 | - - Orchids | kg/unit | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0603.14.00 | - - Chrysanthemums | kg/unit | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0603.15.00 | - - Lilies (Lilium spp.) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0603.19.00 | - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0603.90.00 | - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 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 (plusieurs taux) |
| 0604.20.90 | - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0604.90 | - Other: | ||||
| 0604.90.10 | - - Mosses and lichens | kg/unit | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |
| 0604.90.90 | - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (plusieurs taux) |