EU Combined Nomenclature · CN code · HS 0602.90
0602 90 20: Other live plants: other, pineapple plants
Other live plants
✓ 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 90 Other:
- 0602 90 20 Pineapple plants
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
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 26 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.
-
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 8% reduced rate -
Malta 0% reduced rate -
Netherlands 9% reduced rate -
Poland 8% reduced rate -
Portugal 23% -
Romania 11% reduced rate -
Slovakia 23% -
Slovenia 9.5% reduced rate -
Spain 10% reduced rate -
Sweden 25%
TEDB · 26 October 2026
EU: imports by month · HS 0602.90
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €52.1m | 18.4% | -7.4% |
 Türkiye | €27.4m | 9.7% | +64.1% |
 Costa Rica | €25.8m | 9.1% | -0.5% |
 Morocco | €22.1m | 7.8% | +20.3% |
 North Macedonia | €18.8m | 6.6% | +9.8% |
 India | €14.6m | 5.2% | +12.8% |
 United Kingdom | €14.2m | 5% | -6.7% |
 Israel | €12.2m | 4.3% | +22.8% |
Same subheading in other tariffs
0602.90 Other live plants: other
UK Free Third-country duty 14 tariff lines Türkiye 3.9% – 19.5% Third-country duty 16 tariff lines · average 8.8% 
USA Free – 4.8% General (MFN) 6 tariff lines · average 2.3% · 1× specific or compound duty 
Canada Free – 6% Third-country duty 9 tariff lines · average 1.3% 
Mexico Free – 10% Third-country duty 6 tariff lines · average 6.7% 
Brazil Free Third-country duty 8 tariff lines 
Argentina Free Third-country duty 12 tariff lines 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free Third-country duty 5 tariff lines 
Japan Free Third-country duty 3 tariff lines 
Taiwan Free – 24% Third-country duty 43 tariff lines · average 10.1% 
GCC 5% Third-country duty 3 tariff lines 
Switzerland specific or compound duty Third-country duty 5 tariff lines 
Norway Free – 75% Third-country duty 16 tariff lines · average 45.3% North Macedonia Free – 10% Third-country duty 12 tariff lines · average 8.3% 
Nigeria 5% Third-country duty 1 tariff line EU lines: 0602.90
- 0602 90 10Other live plants: other, mushroom spawn
- 0602 90 20Other live plants: other, pineapple plants
- 0602 90 30Vegetable and strawberry plants
- 0602 90 41Trees, shrubs and bushes: forest trees
- 0602 90 45Rooted cuttings and young plants
- 0602 90 46Trees, shrubs and bushes: other, other, with bare roots
- 0602 90 47Trees, shrubs and bushes: other, other, other, conifers and evergreens
- 0602 90 48Trees, shrubs and bushes: other, other, other, other
- 0602 90 50Other live plants: other, other, outdoor plants, other outdoor plants
- 0602 90 70Rooted cuttings and young plants, excluding cacti
- 0602 90 91Flowering plants with buds or flowers, excluding cacti
- 0602 90 99Other live plants: other, other, indoor plants, other, other
Binding rulings for similar goods
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.
- H347082 U.S. CBP
Affirmation of NY N346306 and NY N346309; Tariff Classification of Mushroom Substrate from China
- N346306 U.S. CBP
The tariff classification of Shiitake Mushroom Spawn from China
- N346309 U.S. CBP
The tariff classification of Mushroom Substrate from China
- N295026 U.S. CBP
The tariff classification of Live Plants with Decorative Planters from Canada
- 600011484 HMRC
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.
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 | Pineapple plants | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Pineapple plants | Free | — |
In the EU Combined Nomenclature, 0602 90 20 is one of 12 lines under subheading 0602.90, other live plants: other.
The third-country duty is free, and quantities are declared in —.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported other live plants (HS 0602.90) worth €283.1m (up 4% on the year before), at an average of €2.65 per kg; 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 20?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Do anti-dumping or other extra duties apply to 0602 90 20?
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.
Typical products
- ashwagandha, live
- mushroom spawn
- shrubs, not bearing edible fruit or nuts
- trees, not bearing edible fruit or nuts
Everyday names, not part of the legal text.