# European Union tariff line 0604 20 20 00: Christmas trees

> In the European Union tariff, line 0604 20 20 00 covers 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, christmas trees. The general (MFN) duty rate is 2.5%. It falls under HS subheading 0604.20 in heading 06.04 (chapter 06).

Source: https://border.bot/countries/european-union/hs-codes/0604202000
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) / [0604.20](https://border.bot/countries/european-union/hs-codes/060420) / [0604 20 20 00](https://border.bot/countries/european-union/hs-codes/0604202000)

## Key facts

- Tariff line: 0604 20 20 00
- Covers: 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, christmas trees
- Supplementary unit: Number of items (p/st)
- Duty (MFN): 2.5%
- Preferential rates: From 0% (50 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](https://border.bot/countries/european-union)
- HS subheading: [0604.20](https://border.bot/hs-codes/060420)

## What this line covers

In the European Union tariff, line 0604 20 20 00 covers 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, christmas trees.

Its legal text is “Christmas trees”, read under “Fresh”.

## How it is structured

It falls under HS subheading 0604.20 in heading 06.04 (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 06.04: 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
- Subheading 0604.20: Fresh
- Line 0604 20 20 00: Christmas trees

## Duty

The general (MFN) duty rate is 2.5%.

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.

- 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 - General arrangements (2020)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Mercosur (5500)
- 0%: Andorra (AD)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 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%: 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)

## 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 States](https://border.bot/countries/united-states/hs-codes/060420): 14 lines, used by 1 other country
- [The Harmonized System text for 0604.20](https://border.bot/hs-codes/060420)

## Other lines under 0604.20

- [0604 20 11 00](https://border.bot/countries/european-union/hs-codes/0604201100) Reindeer moss
- [0604 20 19 00](https://border.bot/countries/european-union/hs-codes/0604201900) Other
- [0604 20 40 00](https://border.bot/countries/european-union/hs-codes/0604204000) Conifer branches
- [0604 20 90 00](https://border.bot/countries/european-union/hs-codes/0604209000) Other

- Previous line: [0604 20 19 00](https://border.bot/countries/european-union/hs-codes/0604201900) Other
- Next line: [0604 20 40 00](https://border.bot/countries/european-union/hs-codes/0604204000) Conifer branches

## Frequently asked questions

### What does tariff line 0604 20 20 00 cover in the European Union tariff?

In the European Union tariff, line 0604 20 20 00 covers 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, christmas trees.

### What is the general (MFN) duty on 0604 20 20 00 in the European Union?

The general (MFN) duty rate is 2.5%.

### Which preferential rates apply to 0604 20 20 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 CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Mercosur, Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, 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.

## 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/0604202000.json