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06Chapter

02Heading

90Subheading

47CN

00TARIC

Other

VEGETABLE PRODUCTS > LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE > Other live plants (including their roots), cuttings and slips; mushroom spawn > Other > Other > Outdoor plants > Trees, shrubs and bushes > Other > Other > Other

Hierarchy

02Section II — VEGETABLE PRODUCTS

0600000000LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

0602000000Other live plants (including their roots), cuttings and slips; mushroom spawn

0602900000Other

0602904100Other

0602904100Outdoor plants

0602904100Trees, shrubs and bushes

0602904700Other

Duties & Measures

Third Country Duty8.300 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

8.300 %

Preferential rates(54)

+44

Preferential rates - 54 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-8.3 pp	-8.3 pp	—	1
CARIFORUM1033 0.000 %-8.3 ppEU-CARIFORUM EPA	-8.3 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-8.3 ppESA Interim EPA	-8.3 pp	ESA Interim EPA
SADC EPA1035 0.000 %-8.3 ppSADC EPA	-8.3 pp	SADC EPA
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.2000 0.000 %-8.3 pp	-8.3 pp	—
GSP-EBA2005 0.000 %-8.3 ppEverything But Arms	-8.3 pp	Everything But Arms
GSP+2027 0.000 %-8.3 ppGSP+ Enhanced Arrangement	-8.3 pp	GSP+ Enhanced Arrangement
OCTs2080 0.000 %-8.3 ppOverseas Association Decision	-8.3 pp	Overseas Association Decision

Additional duties(3)

inherited from 0600000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:RU(Russia)BY(Belarus)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Low-value consignment customs duty(2)

inherited from 0600000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Supplementary unit(1)

ERGA OMNES

NARRegulation 1754/152016-01-01

Import control(2)

inherited from 0600000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has 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 the specified territories 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 the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -CITES(1)

ERGA OMNES

Regulation 0966/232023-05-20

2 certificate(s) required

C400Other certificates

Presentation of the required "CITES" certificate

Y900Particular provisions

Declared goods do not belong to the Washington Convention (CITES)

Import/export not allowed after control

CD370If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.

Import control -invasive alien species(1)

ERGA OMNES

Regulation 1422/252025-08-07

2 certificate(s) required

C065Other certificates

Permit for invasive alien species in accordance with Art. 8 of Regulation (EU) 1143/2014

Y942Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2016/1141

Import/export not allowed after control

CD679If the declared goods refer to one of the species described in the "IS" footnote linked to the measure or derive from an alien invasive species described in the latter footnote, a permit must be presented by virtue of Article 8 of Regulation (UE) No 1143/2014.

IS014Acacia saligna (Labill.) H.L.Wendl. (Acacia cyanophylla Lindl.) Prosopis juliflora (Sw.) DC.

Import control -organic products(1)

inherited from 0600000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:IS(Iceland)CH(Switzerland)LI(Liechtenstein)NO(Norway)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared. These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.

Official control -plants(1)

ERGA OMNES

Regulation 2072/192025-10-29

G004Goods as described in the footnote PS 00004

Except:CH(Switzerland)

3 certificate(s) required

C085Other certificates

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))

Y146Particular provisions

Exemption for products intended for scientific purposes in accordance with Article 48(1) of Regulation (EU) 2016/2031

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Import/export not allowed after control

CD743The entry into free circulation is subject to the presentation of a common health entry document (CHED-PP), for consignments of: (i) plants, plant products and other objects referred to in point (c) of Article 47(1) of Regulation (EU) 2017/625; or (ii) plants, plant products and other objects subject at their entry into the Union to one of the measures or conditions provided for in points (d), (e) or (f) of Article 47(1) of Regulation (EU) 2017/625; [Article 40(1)(c) of the Commission Implementing Regulation (EU) 2019/1715]

CD744Plants, plant products and other objects are exempted from identity and physical checks at border control posts other than controls carried out pursuant to Article 15(2) of Regulation (EU) No 1143/2014, provided that they are intended for scientific purposes in accordance with Article 48(1) of Regulation (EU) 2016/2031. (Article 5 of Regulation (EU) 2019/2122)

Start date: 2016-01-01

Description & Classification

Common misclassifications

0602904800: The goods fall under the sibling code not further specified by its official wording.

Classification tips

The goods are described as conifers or evergreens.

Sample products

Live outdoor conifers, trees and shrubs

Regulatory notes

Chapter noteChapter 06 — Live trees and other plants; Bulbs, roots and the like; Cut flowers and ornamental foliage

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. 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 cover collages or similar decorative plaques of heading 9701.

Section note

Non-preferential origin

tariff_shift

- Other

CTSH

tariff_shift

- Other

CTSH

Residual rule

Where the country of origin cannot be determined by application of the primary rules and the other

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Other (0602904700)?

The third country duty (erga omnes) for Other is 8.300 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (0602904700)?

Yes, 53 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other (0602904700)?

Yes, 5 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Other (0602904700)?

1 BTIs have been issued for this TARIC code by EU Member States customs authorities.

What products are classified under code 0602904700?

TARIC code 0602904700 (Other) covers the following products: Live outdoor conifers, trees and shrubs, Live outdoor evergreen woody plants, shrubs.

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Hierarchy

02Section II — VEGETABLE PRODUCTS

0600000000LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

0602000000Other live plants (including their roots), cuttings and slips; mushroom spawn

0602900000Other

0602904100Other

0602904100Outdoor plants

0602904100Trees, shrubs and bushes

0602904700Other

Duties & Measures

Third Country Duty8.300 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

8.300 %

Preferential rates(54)

+44

Preferential rates - 54 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-8.3 pp	-8.3 pp	—	1
CARIFORUM1033 0.000 %-8.3 ppEU-CARIFORUM EPA	-8.3 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-8.3 ppESA Interim EPA	-8.3 pp	ESA Interim EPA
SADC EPA1035 0.000 %-8.3 ppSADC EPA	-8.3 pp	SADC EPA
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.2000 0.000 %-8.3 pp	-8.3 pp	—
GSP-EBA2005 0.000 %-8.3 ppEverything But Arms	-8.3 pp	Everything But Arms
GSP+2027 0.000 %-8.3 ppGSP+ Enhanced Arrangement	-8.3 pp	GSP+ Enhanced Arrangement
OCTs2080 0.000 %-8.3 ppOverseas Association Decision	-8.3 pp	Overseas Association Decision

Additional duties(3)

inherited from 0600000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:RU(Russia)BY(Belarus)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Low-value consignment customs duty(2)

inherited from 0600000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Supplementary unit(1)

ERGA OMNES

NARRegulation 1754/152016-01-01

Import control(2)

inherited from 0600000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Import control -CITES(1)

ERGA OMNES

Regulation 0966/232023-05-20

2 certificate(s) required

C400Other certificates

Presentation of the required "CITES" certificate

Y900Particular provisions

Declared goods do not belong to the Washington Convention (CITES)

Import/export not allowed after control

CD370If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.

Import control -invasive alien species(1)

ERGA OMNES

Regulation 1422/252025-08-07

2 certificate(s) required

C065Other certificates

Permit for invasive alien species in accordance with Art. 8 of Regulation (EU) 1143/2014

Y942Particular provisions

The declared goods are not concerned by Commission Implementing Regulation (EU) 2016/1141

Import/export not allowed after control

IS014Acacia saligna (Labill.) H.L.Wendl. (Acacia cyanophylla Lindl.) Prosopis juliflora (Sw.) DC.

Import control -organic products(1)

inherited from 0600000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:IS(Iceland)CH(Switzerland)LI(Liechtenstein)NO(Norway)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

Official control -plants(1)

ERGA OMNES

Regulation 2072/192025-10-29

G004Goods as described in the footnote PS 00004

Except:CH(Switzerland)

3 certificate(s) required

C085Other certificates

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))

Y146Particular provisions

Exemption for products intended for scientific purposes in accordance with Article 48(1) of Regulation (EU) 2016/2031

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Import/export not allowed after control

Start date: 2016-01-01

Trade Statistics

Description & Classification

Common misclassifications

0602904800: The goods fall under the sibling code not further specified by its official wording.

Classification tips

The goods are described as conifers or evergreens.

Sample products

Live outdoor conifers, trees and shrubs

Associated BTIs

Regulatory notes

Chapter noteChapter 06 — Live trees and other plants; Bulbs, roots and the like; Cut flowers and ornamental foliage

Section note

Non-preferential origin

tariff_shift

- Other

CTSH

tariff_shift

- Other

CTSH

Residual rule

Where the country of origin cannot be determined by application of the primary rules and the other

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Other (0602904700)?

The third country duty (erga omnes) for Other is 8.300 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (0602904700)?

Yes, 53 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other (0602904700)?

Yes, 5 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Other (0602904700)?

1 BTIs have been issued for this TARIC code by EU Member States customs authorities.

What products are classified under code 0602904700?

TARIC code 0602904700 (Other) covers the following products: Live outdoor conifers, trees and shrubs, Live outdoor evergreen woody plants, shrubs.

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Synonyms

Conifers, Evergreen woody plants, Outdoor woody plants

Keywords

Conifers · Evergreen woody plants · Outdoor woody plants · Conifers and evergreens · Trees, shrubs and bushes · Outdoor plants · Live plants

1. In this Section the term 'pellets' means products which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by weight.

What are the non-preferential origin rules for Other (0602904700)?

Non-preferential origin rules for Other are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Trade Statistics

Imports

€0

4.0M PST

Exports

€0

116.2M PST

Balance

+€0

Import €/kg

€4.18/PST

(€0.9401/kg)

Export €/kg

€6.03/PST

(€1.57/kg)

Market concentration (HHI)

3,488

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇲🇰 North Macedonia	€8.1M	11.1Mt	€0.7293/kg	53.1%
2	🇹🇷 Turkey	€3.2M	2.8Mt	€1.13/kg	21.0%
3	🇯🇵 Japan	€1.5M	212Kt	€7.31/kg	10.2%
4	🇨🇭 Switzerland	€1.3M	300Kt	€4.33/kg	8.6%
5	🇦🇱 Albania	€1.1M	2.7Mt	€0.4028/kg	7.2%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€317.8M	167.9Mt	€1.89/kg	59.9%
2	🇨🇭 Switzerland	€110.1M	60.9Mt	€1.81/kg	20.7%
3	🇰🇬 KG	€37.3M	30.1Mt	€1.24/kg	7.0%
4	🇹🇷 Turkey	€23.8M	20.6Mt	€1.16/kg	4.5%
5	🇳🇴 Norway	€19.9M	15.1Mt	€1.32/kg	3.8%
6	🇺🇿 UZ	€12.1M	8.0Mt	€1.51/kg	2.3%
7	🇦🇿 Azerbaijan	€9.9M	3.5Mt	€2.83/kg	1.9%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

4.0M PST

Exports

€0

116.2M PST

Balance

+€0

Import €/kg

€4.18/PST

(€0.9401/kg)

Export €/kg

€6.03/PST

(€1.57/kg)

Market concentration (HHI)

3,488

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇲🇰 North Macedonia	€8.1M	11.1Mt	€0.7293/kg	53.1%
2	🇹🇷 Turkey	€3.2M	2.8Mt	€1.13/kg	21.0%
3	🇯🇵 Japan	€1.5M	212Kt	€7.31/kg	10.2%
4	🇨🇭 Switzerland	€1.3M	300Kt	€4.33/kg	8.6%
5	🇦🇱 Albania	€1.1M	2.7Mt	€0.4028/kg	7.2%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€317.8M	167.9Mt	€1.89/kg	59.9%
2	🇨🇭 Switzerland	€110.1M	60.9Mt	€1.81/kg	20.7%
3	🇰🇬 KG	€37.3M	30.1Mt	€1.24/kg	7.0%
4	🇹🇷 Turkey	€23.8M	20.6Mt	€1.16/kg	4.5%
5	🇳🇴 Norway	€19.9M	15.1Mt	€1.32/kg	3.8%
6	🇺🇿 UZ	€12.1M	8.0Mt	€1.51/kg	2.3%
7	🇦🇿 Azerbaijan	€9.9M	3.5Mt	€2.83/kg	1.9%

EU Member States

EU ImportersEU Exporters

View full analysis