UK Global Tariff · commodity code · HS 0602.90
0602 90 47 00: Trees, shrubs and bushes: other, other, other, conifers and evergreens
Other live plants
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 0602 Other live plants (including their roots), cuttings and slips; mushroom spawn
- 0602 90 00 00 Other
- Other
- Outdoor plants
- Trees, shrubs and bushes
- Other
- Other
- Other
- 0602 90 47 00 Conifers and evergreens
What you pay
Importing into UK
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 5
- 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))
- 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 - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- Import controlImport control - IAS
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/223
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, 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 |
Footnotes
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 0602.90
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Netherlands | £493.9m | 72.7% | +5.2% |
 Italy | £50.2m | 7.4% | +5.4% |
 Belgium | £45.3m | 6.7% | +14.6% |
 Germany | £25.5m | 3.8% | +7.6% |
 Ireland | £13.1m | 1.9% | +8.7% |
 Spain | £9.9m | 1.5% | +16.4% |
 France | £9.7m | 1.4% | -6.2% |
 Denmark | £8.9m | 1.3% | -4.7% |
Same subheading in other tariffs
0602.90 Other live plants: other
EU Free – 8.3% Third-country duty 12 tariff lines · average 7% 
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 UK lines: 0602.90
- 0602 90 10 00Other live plants: other, mushroom spawn
- 0602 90 20 00Other live plants: other, pineapple plants
- 0602 90 30 00Vegetable and strawberry plants
- 0602 90 41 00Trees, shrubs and bushes: forest trees
- 0602 90 45 00Rooted cuttings and young plants
- 0602 90 46 00Trees, shrubs and bushes: other, other, with bare roots
- 0602 90 47 00Trees, shrubs and bushes: other, other, other, conifers and evergreens
- 0602 90 48 00Trees, shrubs and bushes: other, other, other, other
- 0602 90 50 00Other live plants: other, other, outdoor plants, other outdoor plants
- 0602 90 70 00Rooted cuttings and young plants, excluding cacti
- 0602 90 91 10Potted plants not exceeding 1 m in height
- 0602 90 91 90Flowering plants with buds or flowers, excluding cacti: other
- 0602 90 99 10Potted plants not exceeding 1 m in height
- 0602 90 99 90Other live plants: other, other, indoor plants, other, 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.
- 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
In the UK Global Tariff, 0602 90 47 00 is one of 14 lines under subheading 0602.90, other live plants: other.
The third-country duty is free, and quantities are declared in p/st.
Goods from 172 countries can enter the UK at a preferential rate instead of the standard Free; 172 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported other live plants (HS 0602.90) worth £679.2m (up 6% on the year before), at an average of £2.39 per kg; Netherlands supplied 73%, followed by Italy.
For the same subheading, the EU duty is 0%–8.3%, 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%.
The UK imported goods of subheading 0602.90 worth US$789m in 2024; the largest supplier was the Netherlands.
Questions and answers
What is the UK import duty for commodity code 0602 90 47 00?
The third-country duty in the UK Global Tariff is free; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 0602 90 47 00?
172 countries have a preferential rate on this line, 172 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced 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.
Where does the UK import these goods from?
For subheading 0602.90 as a whole, the largest supplier in 2024 was the Netherlands (US$584m), followed by Italy.
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.