SECTION II · 章 06
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (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 编码 | 描述 | 单位 | 普通进口税 | 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 (多个税率) |
| 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 (多个税率) |
| 0601.20.20 | - - Chicory roots | kg/unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0601.20.90 | - - Other | kg/unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 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 (多个税率) |
| 0602.10.20 | - - Of rubber trees | kg/unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0602.10.90 | - - Other | kg/unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 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 (多个税率) |
| 0602.30.00 | - Rhododendrons and azaleas, grafted or not | kg/unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0602.40.00 | - Roses, grafted or not | kg/unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0602.90 | - Other: | ||||
| 0602.90.10 | - - Rooted orchid cuttings and slips | kg/unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0602.90.20 | - - Orchid seedlings | kg/unit | 5% | 0% | * / 8 / 10 (多个税率) |
| 0602.90.40 | - - Budded stumps of the genus Hevea | kg/unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0602.90.50 | - - Seedlings of the genus Hevea | kg/unit | 5% | 0% | * / 8 / 10 (多个税率) |
| 0602.90.60 | - - Budwood of the genus Hevea | kg/unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0602.90.90 | - - Other | kg/unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 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 (多个税率) |
| 0603.12.00 | - - Carnations | kg/unit | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0603.13.00 | - - Orchids | kg/unit | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0603.14.00 | - - Chrysanthemums | kg/unit | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0603.15.00 | - - Lilies (Lilium spp.) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0603.19.00 | - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0603.90.00 | - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 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 (多个税率) |
| 0604.20.90 | - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0604.90 | - Other: | ||||
| 0604.90.10 | - - Mosses and lichens | kg/unit | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0604.90.90 | - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (多个税率) |