Subheading · Chapter 06 · Heading 0604

0604.20

0604.20: Foliage, branches and other parts of plants, without: fresh

Official description Fresh

Subheading 0604.20 belongs to heading 0604 (foliage, branches and other parts of plants, without flowers or flower buds…) in chapter 06.

What you pay

Importing into UK

Customs duty Free standard rate · across 5 national lines depends on the country of origin
Additional duties and charges — Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0604 20 00 00 Fresh
  2. Mosses and lichens
  3. 0604 20 11 00 Reindeer moss Free
  4. 0604 20 19 00 Other Free
  5. 0604 20 20 00 Christmas trees Freep/st
  6. 0604 20 40 00 Conifer branches Free
  7. 0604 20 90 00 Other Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 4

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
    Tariff lines
    on 4 of 5 lines
  • Import controlPhytosanitary Certificate (import)
    Applies to goods from
    Afghanistan, Åland Islands, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla and 241 more
    Legal act
    2020 No. 1527
    Documents
    • N851
    • 901Y
    • 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))
    Tariff lines
    on 3 of 5 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & 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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£52.2m+3.8% · previous 12 months
Average import price£2.26 per kg
Jan 2024: £1.4mFeb 2024: £2.5mMar 2024: £2.3mApr 2024: £1.4mMay 2024: £1.9mJun 2024: £2mJul 2024: £1.8mAug 2024: £1.9mSept 2024: £1.8mOct 2024: £2.2mNov 2024: £22.7mDec 2024: £6.3mJan 2025: £1.7mFeb 2025: £2.6mMar 2025: £3.3mApr 2025: £1.7mMay 2025: £2mJun 2025: £2.2mJul 2025: £1.8mAug 2025: £1.8mSept 2025: £2mOct 2025: £2.7mNov 2025: £23.4mDec 2025: £6.9mJan 2026: £1.8mFeb 2026: £2.7mMar 2026: £3.4mApr 2026: £1.8mMay 2026: £1.9mJun 2026: £2mJul 2026: £2mAug 2026: £1.5m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Denmark £13.6m 26% -4.3%
Netherlands £10.1m 19.3% -12.1%
Ireland £7.3m 14% +24.2%
Italy £5.9m 11.3% -14.1%
Portugal £5.8m 11.1% +40%
Spain £2.1m 4% +40.8%
Poland £1.8m 3.4% +103.3%
Kenya £1.3m 2.5% +32.9%

Same subheading in other tariffs

World trade in 2024

0604.20 · US$1.1bn

Trade value (US$) no reported trade < US$165kUS$165k+US$2m+US$26m+> US$102m

Exports: 134
  1. Netherlands: US$198m
  2. Denmark: US$138m
  3. Italy: US$131m
  4. Canada: US$102m
  5. United States: US$74m
  6. China: US$40m
  7. Germany: US$36m
  8. Poland: US$33m
  9. Mexico: US$30m
  10. Costa Rica: US$29m
  11. Guatemala: US$28m
  12. Colombia: US$26m
  13. Spain: US$26m
  14. Portugal: US$24m
  15. Belgium: US$23m
  16. Ecuador: US$16m
  17. Israel: US$13m
  18. Malaysia: US$12m
  19. Ireland: US$9m
  20. France: US$9m
  21. Ethiopia: US$7m
  22. Kazakhstan: US$6m
  23. Sri Lanka: US$5m
  24. Indonesia: US$4m
  25. South Africa: US$4m
  26. Australia: US$3m
  27. El Salvador: US$3m
  28. Singapore: US$3m
  29. Türkiye: US$3m
  30. Egypt: US$3m
  31. Thailand: US$2m
  32. Czechia: US$2m
  33. Japan: US$2m
  34. Kenya: US$2m
  35. India: US$1m
  36. Austria: US$1m
  37. Slovakia: US$1m
  38. Hungary: US$1m
  39. Georgia: US$1m
  40. United Kingdom: US$870k
  41. Peru: US$855k
  42. Tunisia: US$810k
  43. Sweden: US$797k
  44. Honduras: US$716k
  45. Albania: US$687k
  46. United Arab Emirates: US$652k
  47. Morocco: US$626k
  48. Chile: US$625k
  49. Norway: US$604k
  50. Serbia: US$601k
  51. Ghana: US$577k
  52. Estonia: US$492k
  53. Zimbabwe: US$442k
  54. Vietnam: US$416k
  55. Lebanon: US$319k
  56. Iran: US$304k
  57. Côte d’Ivoire: US$260k
  58. Greece: US$253k
  59. Latvia: US$251k
  60. Taiwan: US$231k

Top exporters

RankCountryValueShare
1 Netherlands US$198m 18.6%
2 Denmark US$138m 13%
3 Italy US$131m 12.3%
4 Canada US$102m 9.6%
5 United States US$74m 6.9%
6 China US$40m 3.8%
7 Germany US$36m 3.4%
8 Poland US$33m 3.1%
9 Mexico US$30m 2.8%
10 Costa Rica US$29m 2.7%

Top importers

RankCountryValueShare
1 Netherlands US$250m 23.5%
2 United States US$150m 14.1%
3 Germany US$139m 13%
4 France US$62m 5.8%
5 United Kingdom US$58m 5.4%
6 Japan US$51m 4.8%
7 Canada US$37m 3.5%
8 Switzerland US$25m 2.3%
9 Belgium US$23m 2.1%
10 Poland US$21m 2%

Import duty on this product around the world 160

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 15%median duty
  • 22number of duty-free countries (MFN)
  • 70%highest: Lebanon, Iran, Türkiye

160

Importing countryMFN dutylines from – todata year
Afghanistan 16% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 5% 2021 · HS 2017
Argentina 8% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 40% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 40% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 0% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 20% 2023
Brazil 8% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 3% 0% – 6% 2023
Cape Verde 20% 2023 · HS 2017
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 14% 10% – 23% 2023
Colombia 10% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 0% 2023 · HS 2017
Dominica 40% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 20% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 20% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 2.4% 0% – 5% 2023
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 40% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 40% 2023 · HS 2017
Haiti 15% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 5% 2023
Iran 55% 2020 · HS 2017
Israel 5% 0% – 10% 2022 · HS 2017
Jamaica 40% 2023
Japan 3% 2023
Jordan 5% 2023
Kazakhstan 5% 2023
Kenya 25% 2023
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 30% 2023 · HS 2017
Lebanon 70% 2020 · HS 2017
Lesotho 20% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 25% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 0% – 20% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 40% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 20% 2023
Norway 22% 0% – 67% 2023
Oman 5% 2023
Pakistan 16% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 5% 0% – 10% 2017 · HS 2017
Panama 12% 5% – 15% 2023
Papua New Guinea 15% 2023
Paraguay 8% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 6.5% 3% – 10% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 10% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 20% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 40% 2023
St Lucia 40% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 40% 2023
Sudan 25% 2021 · HS 2017
Switzerland 0% 2023
Syria 30% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 35% 2023
Thailand 30% 2023
Togo 20% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 40% 2023 · HS 2012
Türkiye 47% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 25% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 8% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 30% 2023
Venezuela 8% 2023 · HS 2017
Vietnam 20% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.4% 2023

Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
29272 Foliage, branches & other parts of plants, without flowers/flower buds, & grasses, mosses & lichens, being goods of a kind suitable for bouquets/for ornamental purposes, fresh, dried, dyed, bleached, impregnated/othw. prepared
End use (BEC Rev. 5)
Intermediate goods · BEC 3111
CPC 2.1 product
03241 Christmas trees
03249 Other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, suitable for ornamental purposes
ISIC Rev. 4 activity
0129 Growing of other perennial crops
0230 Gathering of non-wood forest products

Earlier HS editions

HSCode
20170604.20unchanged
20120604.20unchanged
20070604.10, 0604.91changed
20020604.10, 0604.91changed
19960604.10, 0604.91changed
19920604.10, 0604.91changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 2

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.

  • N365454 U.S. CBP 9 October 2026 · 0604.20.00.86

    The tariff classification of Fresh Balsam Fir Wreaths from Canada

  • N365060 U.S. CBP 8 October 2026 · 0604.20.00.86

    The tariff classification of Fresh Evergreen Wreaths from Canada

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 433 commodity codes

    Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk

  2. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  3. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

The UK Global Tariff divides subheading 0604.20 into 5 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 0604.20 covers 5 tariff lines and the duty is between 0% and 5%. 1 of them is duty-free.

172 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

Imports of these goods into the UK came to £52.2m between September 2025 and August 2026 (up 4% on the year before); Denmark supplied 26%, followed by Netherlands.

In 2024, countries exported these goods worth US$1.1bn (−2.8% year on year).

The largest exporter was the Netherlands (US$198m), followed by Denmark.

Questions and answers

What is the HS code for foliage, branches and other parts of plants, without: fresh?

Foliage, branches and other parts of plants, without: fresh fall under HS subheading 0604.20, part of heading 0604, in section II of the Harmonized System.

What is the import duty on foliage, branches and other parts of plants… in the UK?

Under the UK Global Tariff, imports under 0604.20 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on foliage, branches and other parts of plants… in the EU?

Under the EU Combined Nomenclature, imports under 0604.20 from countries without a preferential agreement are charged at 0% to 5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most foliage, branches and other parts of plants…?

The Netherlands, with US$198m in 2024 (18.6% of world exports).

Which countries can export these goods to the UK duty-free?

172 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Denmark (26%), Netherlands (19%) and Ireland (14%), out of total imports of £52.2m.

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