EU Combined Nomenclature · CN code · HS 0602.90
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
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
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 |
| Export control - CITES | All third countries | Regulation 0966/23 | 20 May 2023 |
TARIC data as of 26 October 2026
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 6% reduced rate 
Romania 11% reduced rate 
Slovakia 23% 
Slovenia 9.5% reduced rate 
Spain 10% reduced rate 
Sweden 25% TEDB · 26 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6.5% |
| 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 | 2.2% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 5.2% |
| 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% |
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 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.
Affirmation of NY N346306 and NY N346309; Tariff Classification of Mushroom Substrate from China
The tariff classification of Shiitake Mushroom Spawn from China
The tariff classification of Mushroom Substrate from China
The tariff classification of Live Plants with Decorative Planters from Canada
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.
This subheading includes young plants, not elsewhere specified or included, i.e., plants requiring further nursery cultivation before being planted. These are one- to two-year-old seedlings, also rooted cuttings, grafted or budded root-stocks or plants, layers and plants which are generally not older than two to three years.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 | Rooted cuttings and young plants | 6.5% | p/st |
| 2025 | unchanged | 6.5% | p/st |
| 2024 | unchanged | 6.5% | p/st |
| 2023 | unchanged | 6.5% | p/st |
| 2022 | unchanged | 6.5% | p/st |
| 2021 | unchanged | 6.5% | p/st |
| 2020 | unchanged | 6.5% | p/st |
| 2019 | Rooted cuttings and young plants | 6.5% | p/st |
CN code 0602 90 45 is a line of the EU Combined Nomenclature under HS subheading 0602.90 (other live plants: other).
The third-country duty is 6.5%, 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 6.5%.
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.
The third-country duty in the EU Combined Nomenclature is 6.5%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
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.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 0602.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$56m), followed by Costa Rica.
Everyday names, not part of the legal text.