# European Union tariff, chapter 06: Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage > 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. Source: https://border.bot/countries/european-union/hs-codes/06 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 06](https://border.bot/countries/european-union/hs-codes/06) ## 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](https://border.bot/countries/european-union) - Chapter: 06: Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage ## 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 - [0601.10](https://border.bot/countries/european-union/hs-codes/060110) Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant (5 lines) - [0601.20](https://border.bot/countries/european-union/hs-codes/060120) Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots (3 lines) ### 06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn - [0602.10](https://border.bot/countries/european-union/hs-codes/060210) Unrooted cuttings and slips (2 lines) - [0602.20](https://border.bot/countries/european-union/hs-codes/060220) Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts (4 lines) - [0602.30](https://border.bot/countries/european-union/hs-codes/060230) Rhododendrons and azaleas, grafted or not (2 lines) - [0602.40](https://border.bot/countries/european-union/hs-codes/060240) Roses, grafted or not (2 lines) - [0602.90](https://border.bot/countries/european-union/hs-codes/060290) Other (14 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 - [0603.11](https://border.bot/countries/european-union/hs-codes/060311) Fresh: Roses (1 line) - [0603.12](https://border.bot/countries/european-union/hs-codes/060312) Fresh: Carnations (1 line) - [0603.13](https://border.bot/countries/european-union/hs-codes/060313) Fresh: Orchids (1 line) - [0603.14](https://border.bot/countries/european-union/hs-codes/060314) Fresh: Chrysanthemums (1 line) - [0603.15](https://border.bot/countries/european-union/hs-codes/060315) Fresh: Lilies (Lilium spp.) (1 line) - [0603.19](https://border.bot/countries/european-union/hs-codes/060319) Fresh: Other (5 lines) - [0603.90](https://border.bot/countries/european-union/hs-codes/060390) Other (1 line) ### 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 - [0604.20](https://border.bot/countries/european-union/hs-codes/060420) Fresh (5 lines) - [0604.90](https://border.bot/countries/european-union/hs-codes/060490) Other (4 lines) ## 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. ## 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). - [United States](https://border.bot/countries/united-states/hs-codes/06): 78 lines, used by 1 other country - [The Harmonized System text for chapter 06](https://border.bot/hs-codes/06) - Previous chapter: [05](https://border.bot/countries/european-union/hs-codes/05) Products of animal origin, not elsewhere specified or included - Next chapter: [07](https://border.bot/countries/european-union/hs-codes/07) Edible vegetables and certain roots and tubers ## 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. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/06.json