European Union tariff line 0602 90 91 90: Other
Last updated
Key facts
- Tariff line
- 0602 90 91 90
- Covers
- Indoor plants, flowering plants with buds or flowers, excluding cacti
- Supplementary unit
- Number of items (p/st)
- Duty (MFN)
- 6.5%
- Preferential rates
- From 0% (52 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 0602.90
Summary
In the European Union tariff, line 0602 90 91 90 covers indoor plants, flowering plants with buds or flowers, excluding cacti. The general (MFN) duty rate is 6.5%. It falls under HS subheading 0602.90 in heading 06.02 (chapter 06).
What this line covers
In the European Union tariff, line 0602 90 91 90 covers indoor plants, flowering plants with buds or flowers, excluding cacti.
Its legal text is “Other”, read under “Indoor plants” and “Flowering plants with buds or flowers, excluding cacti”.
How it is structured
It falls under HS subheading 0602.90 in heading 06.02 (chapter 06). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 06
- Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
- Heading 06.02
- Other live plants (including their roots), cuttings and slips; mushroom spawn
- Subheading 0602.90
- Indoor plants
- Within the subheading
- Flowering plants with buds or flowers, excluding cacti
- Line 0602 90 91 90
- Other
- Supplementary unit
- Number of items (p/st)
Duty
The general (MFN) duty rate is 6.5%.
The rate is published on 0602 90 91 00.
Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from 49 origins.
A preferential rate of 3% applies to goods from GSP - General arrangements.
A preferential rate of 5.2% applies to goods from Mercosur.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Iceland (IS) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Liechtenstein (LI) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | Norway (NO) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Türkiye (TR) |
| 0% | Ukraine (UA) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 3% | GSP - General arrangements (2020) |
| 5.2% | Mercosur (5500) |
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.
Other lines under 0602.90
- 0602 90 10 00Mushroom spawn
- 0602 90 20 00Pineapple plants
- 0602 90 30 00Vegetable and strawberry plants
- 0602 90 41 00Forest trees
- 0602 90 45 00Rooted cuttings and young plants
- 0602 90 46 00With bare roots
- 0602 90 47 00Conifers and evergreens
- 0602 90 48 00Other
- 0602 90 50 00Other outdoor plants
- 0602 90 70 00Rooted cuttings and young plants, excluding cacti
- 0602 90 91 10Potted plants not exceeding 1 m in height
- 0602 90 99 10Potted plants not exceeding 1 m in height
- 0602 90 99 90Other
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
What does tariff line 0602 90 91 90 cover in the European Union tariff?
In the European Union tariff, line 0602 90 91 90 covers indoor plants, flowering plants with buds or flowers, excluding cacti.
What is the general (MFN) duty on 0602 90 91 90 in the European Union?
The general (MFN) duty rate is 6.5%. The rate is published on 0602 90 91 00.
Which preferential rates apply to 0602 90 91 90?
Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Liechtenstein, Morocco, Moldova, Montenegro, North Macedonia, Mexico, Norway, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 3% applies to goods from GSP - General arrangements. A preferential rate of 5.2% applies to goods from Mercosur.
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.