Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
Additional dutyAdditional duties50% 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 duties50%
Applies to goods from
Belarus, Russia
Legal act
Regulation 1227/25
Duty on low-value parcelsLow-value consignment customs duty3 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 duty3 EUR
all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
Legal act
Regulation 0632/21
Documents
N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlVeterinary control
Applies to goods from
Faroe Islands, Greenland
Legal act
Regulation 0632/21
Documents
N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlImport control of organic products
Applies to goods from
all countries except Switzerland, Iceland, Liechtenstein, Norway
Legal act
Regulation 2306/21
Documents
C644 Certificate of inspection for organic products
Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0692/14
Documents
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
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
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 2
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Export controlSanctions regime: Russia
Russia
Regulation 0833/14
26 June 2024
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
25 February 2025
TARIC data as of 25 October 2026
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.
Austria13% reduced rate
Belgium6% reduced rate
Bulgaria20%
Croatia5% reduced rate
Cyprus19%
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany7% reduced rate
Greece13% reduced rate
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg3% reduced rate
Malta0% reduced rate
Netherlands9% reduced rate
Poland8% reduced rate
Portugal23%
Romania11% reduced rate
Slovakia23%
Slovenia9.5% reduced rate
Spain10% reduced rate
Sweden25%
TEDB · 25 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 more
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.
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of Live Plants with Decorative Planters from Canada
600011484HMRC8 October 2024 – 7 October 2027 · 0602 90 47 00
A young coniferous evergreen tree of the genus Picea (in plant pots and no taller than 1m). The tree is live, potted in soil within a plant pot and with gift wrapping around the pot. The item is an outdoor species of plant, however the use is to use for decoration indoor over the festive period.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
0602 90 10 · Mushroom spawn
Mushroom spawn is the term given to a net of fragile threads (Thallus or Mycelium), often found underground, which lives and grows on the surface of decomposing animal or vegetable matter and develops in the tissues themselves and produces mushrooms.
Mushroom spawn bred for commercial purposes is sold in the form of squares, comprising fragments of half-decomposed straw on which are deposited layers of mycelium.
This subheading also includes a product consisting of mushroom spawn, not fully developed, placed in microscopic amounts on a layer of cereal grains enclosed in a compost of sterilised horse manure (a mixture of straw and horse dung).
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
Mushroom spawn
8.3%
—
2025
unchanged
8.3%
—
2024
unchanged
8.3%
—
2023
unchanged
8.3%
—
2022
unchanged
8.3%
—
2021
unchanged
8.3%
—
2020
unchanged
8.3%
—
2019
Mushroom spawn
8.3%
—
CN code 0602 90 10 is a line of the EU Combined Nomenclature under HS subheading 0602.90 (other live plants: other).
The third-country duty is 8.3%, and quantities are declared in —.
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 other live plants (HS 0602.90) into the EU came to €283.1m between September 2025 and August 2026 (up 4% on the year before); China supplied 18%, followed by Türkiye.
For the same subheading, the UK duty is free, the Türkiye duty is 3.9%–19.5%, the US duty is 0%–4.8%, the Canada duty is 0%–6%, the Mexico duty is 0%–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 0%–24%, the GCC duty is 5%, the Norway duty is 0%–75%, the North Macedonia duty is 0%–10% and the Nigeria duty is 5%.
EU member states imported goods of subheading 0602.90 worth US$6bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 8th with US$10m.
Questions and answers
What is the EU import duty for CN code 0602 90 10?
The third-country duty in the EU Combined Nomenclature is 8.3%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 0602 90 10?
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 90 10?
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 0602.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$56m), followed by Costa Rica.
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EU Combined Nomenclature · CN code · 
China
Türkiye
Costa Rica
Morocco
North Macedonia
India
United Kingdom
Israel
USA
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Switzerland
Norway
Nigeria