Key facts
- HS subheading
- 0604.20
- National lines
- 5
- 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 0604.20 (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, fresh) into 5 national lines: 0604 20 11 00 (reindeer moss), 0604 20 19 00 (other), 0604 20 20 00 (christmas trees), 0604 20 40 00 (conifer branches) and 1 other. The general (MFN) duty differs by line: 0% on 0604 20 11 00, 5% on 0604 20 19 00, 2.5% on 0604 20 20 00, 2.5% on 0604 20 40 00 and 2% on 0604 20 90 00.
European Union lines under 0604.20
The European Union tariff splits HS 0604.20 (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, fresh) into 5 national lines: 0604 20 11 00 (reindeer moss), 0604 20 19 00 (other), 0604 20 20 00 (christmas trees), 0604 20 40 00 (conifer branches) and 1 other.
The general (MFN) duty differs by line: 0% on 0604 20 11 00, 5% on 0604 20 19 00, 2.5% on 0604 20 20 00, 2.5% on 0604 20 40 00 and 2% on 0604 20 90 00.
- 0604 20 11 00Reindeer mossDuty: 0%
- 0604 20 19 00OtherDuty: 5%
- 0604 20 20 00Christmas treesDuty: 2.5%
- 0604 20 40 00Conifer branchesDuty: 2.5%
- 0604 20 90 00OtherDuty: 2%
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 0604.20 are live on border.bot for the United States (14 lines, also used by 1 other country).
- United States14 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0604.20?
The European Union tariff splits HS 0604.20 (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, fresh) into 5 national lines: 0604 20 11 00 (reindeer moss), 0604 20 19 00 (other), 0604 20 20 00 (christmas trees), 0604 20 40 00 (conifer branches) and 1 other.
What is the duty on HS 0604.20 in the European Union?
The general (MFN) duty differs by line: 0% on 0604 20 11 00, 5% on 0604 20 19 00, 2.5% on 0604 20 20 00, 2.5% on 0604 20 40 00 and 2% on 0604 20 90 00.
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.