SECTION II · 類 06
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
統合税率表BT2026に基づく品目表と2026年の税率。 原典
類注 (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コード | 記述 | 単位 | 通常輸入税 | 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 (複数の税率) |
| 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 (複数の税率) |
| 0601.20.20 | - - Chicory roots | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0601.20.90 | - - Other | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 0602.10.20 | - - Of rubber trees | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0602.10.90 | - - Other | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 0602.30.00 | - Rhododendrons and azaleas, grafted or not | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0602.40.00 | - Roses, grafted or not | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0602.90 | - Other: | ||||
| 0602.90.10 | - - Rooted orchid cuttings and slips | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0602.90.20 | - - Orchid seedlings | kg/unit | 5% | 0% | * / 8 / 10 (複数の税率) |
| 0602.90.40 | - - Budded stumps of the genus Hevea | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0602.90.50 | - - Seedlings of the genus Hevea | kg/unit | 5% | 0% | * / 8 / 10 (複数の税率) |
| 0602.90.60 | - - Budwood of the genus Hevea | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0602.90.90 | - - Other | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 0603.12.00 | - - Carnations | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0603.13.00 | - - Orchids | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0603.14.00 | - - Chrysanthemums | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0603.15.00 | - - Lilies (Lilium spp.) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0603.19.00 | - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0603.90.00 | - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 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 (複数の税率) |
| 0604.20.90 | - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0604.90 | - Other: | ||||
| 0604.90.10 | - - Mosses and lichens | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0604.90.90 | - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |