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European Union tariff, chapter 06: Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

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Key facts

National lines
52
Subheadings
16
Import VAT/GST in the European Union
VAT 21%
De minimis in the European Union
Flat €3 duty up to €150; tax always charged
Tariff
European Union
Chapter
06: Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Summary

The European Union tariff has 52 national lines in HS chapter 06 (live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage), under 16 subheadings in 4 headings.

Subheadings with European Union lines

The European Union tariff has 52 national lines in HS chapter 06 (live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage), under 16 subheadings in 4 headings.

06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212

  • 0601.10Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant5 lines
  • 0601.20Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots3 lines

06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn

  • 0602.10Unrooted cuttings and slips2 lines
  • 0602.20Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts4 lines
  • 0602.30Rhododendrons and azaleas, grafted or not2 lines
  • 0602.40Roses, grafted or not2 lines
  • 0602.90Other14 lines

06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

06.04 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

Import VAT and de minimis in the European Union

The European Union charges VAT on imports at a standard rate of 21%.

From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.

Everything about importing into European Union

In other countries

National tariff lines under chapter 06 are live on border.bot for the United States (78 lines, also used by 1 other country).

The Harmonized System text for chapter 06

Frequently asked questions

How many national tariff lines does the European Union tariff have in HS chapter 06?

The European Union tariff has 52 national lines in HS chapter 06 (live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage), under 16 subheadings in 4 headings.

Sources and updates

The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.

The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

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