SECTION II · 류 06

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

통합 세율표 BT2026의 품목표와 2026년 세율. 원본

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