EU Combined Nomenclature · CN code · HS 0602.20
0602 20 80: Trees, shrubs and bushes, grafted or not, of kinds which: other, other, other
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 0602 Other live plants (including their roots), cuttings and slips; mushroom spawn:
- 0602 20 Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts:
- Other:
- Other:
- 0602 20 80 Other
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
- Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 1227/25
- Documents
- Y155 Products exported directly or indirectly from the Russian Federation or Belarus
- Additional dutyAdditional duties 50%
- Applies to goods from
- Belarus, Russia
- Legal act
- Regulation 1227/25
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 4
- Import controlOfficial control - plants
- Applies to goods from
- all countries except Switzerland
- Legal act
- Regulation 2072/19
- Documents
- C085 Common Health Entry Document for Plants and Plant Products (CHED-PP) (as set out in Part 2, Section C of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y146 Exemption for products intended for scientific purposes in accordance with Article 48(1) of Regulation (EU) 2016/2031
- Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
- Import controlImport control of organic products
- Applies to goods from
- all countries except Switzerland, Iceland, Liechtenstein, Norway
- Legal act
- Regulation 2306/21
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 13% reduced rate -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 5% reduced rate -
Cyprus 19% -
Czechia 12% reduced rate -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 7% reduced rate -
Greece 13% reduced rate -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 3% reduced rate -
Malta 0% reduced rate -
Netherlands 9% reduced rate -
Poland 8% reduced rate -
Portugal 6% reduced rate -
Romania 11% reduced rate -
Slovakia 23% -
Slovenia 9.5% reduced rate -
Spain 21% -
Sweden 25%
TEDB · 26 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8.3% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| 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 States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Iceland agreement | Iceland | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Liechtenstein agreement | Liechtenstein | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–Norway agreement | Norway | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Türkiye agreement | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 6 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | 4.8% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 6.6% |
EU: imports by month · HS 0602.20
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Serbia | €8.2m | 49.3% | -8.3% |
 Morocco | €2m | 12.1% | +101.1% |
 United Kingdom | €1.1m | 6.7% | -18.9% |
 Bosnia & Herzegovina | €1.1m | 6.7% | +79.4% |
 Switzerland | €1.1m | 6.4% | -4% |
 Türkiye | €1m | 6.3% | -7% |
 South Africa | €732k | 4.4% | +54.3% |
 Chile | €453k | 2.7% | -31.1% |
Same subheading in other tariffs
0602.20 Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
UK Free Third-country duty 4 tariff lines Türkiye 3.9% Third-country duty 6 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 2 tariff lines 
Mexico 10% Third-country duty 3 tariff lines 
Brazil Free Third-country duty 1 tariff line 
Argentina Free Third-country duty 9 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan 17% Third-country duty 25 tariff lines 
GCC Free Third-country duty 7 tariff lines Switzerland Free Third-country duty 16 tariff lines · 14× specific or compound duty 
Norway Free Third-country duty 1 tariff line 
North Macedonia 2% Third-country duty 4 tariff lines 
Nigeria 5% Third-country duty 1 tariff line EU lines: 0602.20
- 0602 20 10Vine slips, grafted or rooted
- 0602 20 20Trees, shrubs and bushes, grafted or not, of kinds which: other, with bare roots
- 0602 20 30Trees, shrubs and bushes, grafted or not, of kinds which: other, other, citrus
- 0602 20 80Trees, shrubs and bushes, grafted or not, of kinds which: other, other, other
Legal notes
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other | 8.3% | p/st |
| 2025 | unchanged | 8.3% | p/st |
| 2024 | unchanged | 8.3% | p/st |
| 2023 | unchanged | 8.3% | p/st |
| 2022 | unchanged | 8.3% | p/st |
| 2021 | unchanged | 8.3% | p/st |
| 2020 | unchanged | 8.3% | p/st |
| 2019 | Other | 8.3% | p/st |
CN code 0602 20 80 is a line of the EU Combined Nomenclature under HS subheading 0602.20 (trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or…).
The third-country duty is 8.3%, and quantities are declared in p/st.
135 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 8.3%.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
Imports of goods of subheading 0602.20 into the EU came to €16.6m between September 2025 and August 2026 (up 0% on the year before); Serbia supplied 49%, followed by Morocco.
For the same subheading, the UK duty is free, the Türkiye duty is 3.9%, the US duty is free, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 17%, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 2% and the Nigeria duty is 5%.
EU member states imported goods of subheading 0602.20 worth US$391m in 2024; the largest supplier from outside the EU was Morocco.
Questions and answers
What is the EU import duty for CN code 0602 20 80?
The third-country duty in the EU Combined Nomenclature is 8.3%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 0602 20 80?
149 countries have a preferential rate on this line, 135 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 0602 20 80?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 0602.20 as a whole, the largest supplier from outside the EU in 2024 was Morocco (US$6m), followed by Serbia.
Typical products
Everyday names, not part of the legal text.