Key facts
- HS subheading
- 0602.90
- National lines
- 14
- 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 splits HS 0602.90 (other live plants (including their roots), cuttings and slips; mushroom spawn) into 14 national lines: 0602 90 10 00 (mushroom spawn), 0602 90 20 00 (pineapple plants), 0602 90 30 00 (vegetable and strawberry plants), 0602 90 41 00 (forest trees) and 10 others.
European Union lines under 0602.90
The European Union tariff splits HS 0602.90 (other live plants (including their roots), cuttings and slips; mushroom spawn) into 14 national lines: 0602 90 10 00 (mushroom spawn), 0602 90 20 00 (pineapple plants), 0602 90 30 00 (vegetable and strawberry plants), 0602 90 41 00 (forest trees) and 10 others.
- 0602 90 10 00Mushroom spawnDuty: 8.3%
- 0602 90 20 00Pineapple plantsDuty: 0%
- 0602 90 30 00Vegetable and strawberry plantsDuty: 8.3%
- 0602 90 41 00Forest treesDuty: 8.3%
- 0602 90 45 00Rooted cuttings and young plantsDuty: 6.5%
- 0602 90 46 00With bare rootsDuty: 8.3%
- 0602 90 47 00Conifers and evergreensDuty: 8.3%
- 0602 90 48 00OtherDuty: 8.3%
- 0602 90 50 00Other outdoor plantsDuty: 8.3%
- 0602 90 70 00Rooted cuttings and young plants, excluding cactiDuty: 6.5%
- 0602 90 91 10Potted plants not exceeding 1 m in heightDuty: 6.5%
- 0602 90 91 90OtherDuty: 6.5%
- 0602 90 99 10Potted plants not exceeding 1 m in heightDuty: 6.5%
- 0602 90 99 90OtherDuty: 6.5%
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 0602.90 are live on border.bot for the United States (10 lines, also used by 1 other country).
- United States10 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0602.90?
The European Union tariff splits HS 0602.90 (other live plants (including their roots), cuttings and slips; mushroom spawn) into 14 national lines: 0602 90 10 00 (mushroom spawn), 0602 90 20 00 (pineapple plants), 0602 90 30 00 (vegetable and strawberry plants), 0602 90 41 00 (forest trees) and 10 others.
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.