EU Combined Nomenclature · CN code · HS 0604.90
✓ 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 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 20% 
Belgium 6% reduced rate 
Bulgaria 20% 
Croatia 25% 
Cyprus 19% 
Czechia 21% 
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 21% 
Poland 23% 
Portugal 23% 
Romania 21% 
Slovakia 23% 
Slovenia 9.5% reduced rate 
Spain 21% 
Sweden 25% TEDB · 26 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| EU–Algeria agreementQuota | Algeria | Free |
| Country | Value | Share | Change |
|---|---|---|---|
 China | €14.3m | 33.7% | -18.8% |
 India | €8.4m | 19.8% | -27.2% |
 South Africa | €4.5m | 10.5% | -1.5% |
 Türkiye | €4m | 9.4% | -15% |
 Norway | €2m | 4.7% | -19% |
 Georgia | €1.9m | 4.5% | -16.1% |
 Tunisia | €777k | 1.8% | -22.5% |
 North Macedonia | €673k | 1.6% | -32.5% |
0604.90 Foliage, branches and other parts of plants, without: other
UK Free Third-country duty 4 tariff lines Türkiye 46.8% Third-country duty 4 tariff lines 
USA Free – 7% General (MFN) 3 tariff lines · average 2.3% 
Canada Free – 8% Third-country duty 2 tariff lines · average 4% 
Mexico Free – 20% Third-country duty 3 tariff lines · average 13.3% 
Brazil 7.2% Third-country duty 1 tariff line 
Argentina 7.2% Third-country duty 2 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free – 5% Third-country duty 4 tariff lines · average 1.3% 
Japan 3% Third-country duty 1 tariff line 
Taiwan Free – 17% Third-country duty 3 tariff lines · average 9% 
GCC 5% Third-country duty 2 tariff lines 
Switzerland Free Third-country duty 4 tariff lines · 2× specific or compound duty Norway Free Third-country duty 1 tariff line North Macedonia 20% Third-country duty 4 tariff lines 
Nigeria 20% 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.
The tariff classification of Dried Poppy Heads from the United Kingdom
The tariff classification of Dry Lichen from China
The tariff classification of Preserved Reindeer Moss
The tariff classification of Preserved Moss Wall Panels from Hungary
12 rulings in total for this code
1. Subject to the second part of heading 0601, this chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless, it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
2. Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 9701.
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 does not cover dried branches which have been twisted or formed into spirals, regardless of whether they were twisted or formed into spirals before being dried (subheading 0604 90 99).
This subheading does not cover the simply dried ears of sweetcorn (Zea mays var. saccharata) (Chapter 7) or of cereal plants (Chapter 10).
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 | Not further prepared than dried | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Not further prepared than dried | Free | — |
In the EU Combined Nomenclature, 0604 90 91 is one of 4 lines under subheading 0604.90, foliage, branches and other parts of plants, without: other.
The third-country duty is free, and quantities are declared in —.
Goods from 1 country can enter the EU at a preferential rate instead of the standard Free; 1 of them pay no duty at all, for example under the EU–Algeria agreement.
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 goods of subheading 0604.90 worth €42.3m (down 17% on the year before), at an average of €4.97 per kg; China supplied 34%, followed by India.
For the same subheading, the UK duty is free, the Türkiye duty is 46.8%, the US duty is 0%–7%, the Canada duty is 0%–8%, the Mexico duty is 0%–20%, the Brazil duty is 7.2%, the Argentina duty is 7.2%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 3%, the Taiwan duty is 0%–17%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 20% and the Nigeria duty is 20%.
EU member states imported goods of subheading 0604.90 worth US$198m in 2024; the largest supplier from outside the EU was China.
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.
1 country has a preferential rate on this line, 1 of them at 0%, under the EU–Algeria agreement 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 0604.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$16m), followed by India.
Everyday names, not part of the legal text.