# Customs tariff code 06: LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL…

> Customs tariff code 06 covers LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/06
- Reference data as at: 2026-07-01
- Customs code: 06
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Türkiye | 0 % | Tariff preference |
| San Marino | 0 % | Customs Union Duty |
| Occupied palestinian Territory | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| Chile | 0 % | Tariff preference |
| Egypt | 0 % | Tariff preference |
| Andorra | 0 % | Tariff preference |
| Korea, Republic of (South Korea) | 0 % | Tariff preference |

## Notes that govern this classification

### Kapitel 06

1. Zu diesem Kapitel gehören, vorbehaltlich des zweiten Teils des Wortlauts der Position 0601, nur Waren, die gewöhnlich von Gärtnereien, von Baumschulen oder vom Blumenhandel zu Pflanz- oder Zierzwecken geliefert werden. Zu Kapitel 6 gehören jedoch nicht Kartoffeln, Speisezwiebeln, Schalotten, Knoblauch und andere Waren des Kapitels 7 (RV E0601000). 2. Sträuße, Blumenkörbe, Kränze und ähnliche Waren werden wie Blüten, Blattwerk usw. der Position 0603 oder 0604 eingereiht. Zutaten aus anderen Stoffen bleiben außer Betracht. Zu diesen Positionen gehören jedoch nicht Collagen und ähnliche dekorative Bildwerke der Position 9701 (RV E0602000).

### Abschnitt II

1. In diesem Abschnitt gelten als „Pellets“ Erzeugnisse, die entweder unmittelbar durch Pressen oder durch Zusatz eines Bindemittels in einer Menge von nicht mehr als 3 GHT zu Zylindern, Kügelchen usw. agglomeriert worden sind (RV C0201000).

## Subdivisions of this code

- 0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212
- 0602 Other live plants (including their roots), cuttings and slips; mushroom spawn
- 0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
- 0604 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

## Frequently asked questions

### What does customs tariff code 06 cover?

Code 06 covers LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 06?

TARIC holds no third-country rate of its own for 06. The rate follows from the declarable commodity code beneath it.

### How many digits does 06 have?

06 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 06?

The EBTI database currently holds no valid decisions on 06. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Does customs tariff code 06 change?

06 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/06.