SECTION II · Capitolo 06

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Nomenclatura e aliquote 2026 dalla tariffa consolidata BT2026. FONTE

Note di capitolo (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

Codice SADescrizioneUnitàDazio all'importazione ordinarioMFNVAT
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 (più aliquote)
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 (più aliquote)
0601.20.20 - - Chicory roots kg/unit 5% 0% * / 5 / 8 / 10 (più aliquote)
0601.20.90 - - Other kg/unit 5% 0% * / 5 / 8 / 10 (più aliquote)
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 (più aliquote)
0602.10.20 - - Of rubber trees kg/unit 5% 0% * / 5 / 8 / 10 (più aliquote)
0602.10.90 - - Other kg/unit 5% 0% * / 5 / 8 / 10 (più aliquote)
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 (più aliquote)
0602.30.00 - Rhododendrons and azaleas, grafted or not kg/unit 5% 0% * / 5 / 8 / 10 (più aliquote)
0602.40.00 - Roses, grafted or not kg/unit 5% 0% * / 5 / 8 / 10 (più aliquote)
0602.90 - Other:
0602.90.10 - - Rooted orchid cuttings and slips kg/unit 5% 0% * / 5 / 8 / 10 (più aliquote)
0602.90.20 - - Orchid seedlings kg/unit 5% 0% * / 8 / 10 (più aliquote)
0602.90.40 - - Budded stumps of the genus Hevea kg/unit 5% 0% * / 5 / 8 / 10 (più aliquote)
0602.90.50 - - Seedlings of the genus Hevea kg/unit 5% 0% * / 8 / 10 (più aliquote)
0602.90.60 - - Budwood of the genus Hevea kg/unit 5% 0% * / 5 / 8 / 10 (più aliquote)
0602.90.90 - - Other kg/unit 5% 0% * / 5 / 8 / 10 (più aliquote)
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 (più aliquote)
0603.12.00 - - Carnations kg/unit 30% 20% * / 5 / 8 / 10 (più aliquote)
0603.13.00 - - Orchids kg/unit 30% 20% * / 5 / 8 / 10 (più aliquote)
0603.14.00 - - Chrysanthemums kg/unit 30% 20% * / 5 / 8 / 10 (più aliquote)
0603.15.00 - - Lilies (Lilium spp.) kg/unit 30% 20% * / 5 / 8 / 10 (più aliquote)
0603.19.00 - - Other kg/unit 30% 20% * / 5 / 8 / 10 (più aliquote)
0603.90.00 - Other kg/unit 30% 20% * / 5 / 8 / 10 (più aliquote)
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 (più aliquote)
0604.20.90 - - Other kg/unit 30% 20% * / 5 / 8 / 10 (più aliquote)
0604.90 - Other:
0604.90.10 - - Mosses and lichens kg/unit 30% 20% * / 5 / 8 / 10 (più aliquote)
0604.90.90 - - Other kg/unit 30% 20% * / 5 / 8 / 10 (più aliquote)