🗂️第06章：Living trees and other living plants; stems, roots and the like; flowering and ornamental foliage
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 0601101000 | Dormant crocus bulbs | 4% | 9 | - |
| 0601102100 | Sleeping lily stalks | 0% | 0.00 | 11.00 |
| 0601102110 | Endangered wild lily bulbs (excluding artificially cultivated bulbs) dormant for seed use | 0% | 0 | 0 |
| 0601102190 | Dormant other lily bulbs | 0% | 0 | 0 |
| 0601102900 | Other dormant lily stalks | 5% | 0.00 | 11.00 |
| 0601102910 | Non seed dormant bulbs of endangered wild lily (excluding those artificially cultivated) | 5% | 0 | 9 |
| 0601102990 | Dormant other lily bulbs, not for seed use | 5% | 0 | 9 |
| 0601109110 | Orchid tubers, dormant, seed (including corms, crowns and rhizo- mes) | 0% | 9 | - |
| 0601109191 | Bulbs, tubers, tuberous roots, dormant, seed (including corms, crowns and rhizomes) of endaergered plants | 0% | 0 | - |
| 0601109199 | Other bulbs, tubers, tuberous roots, dormant, seed(including corms, crowns and rhizomes) , dormant | 0% | 9 | - |
| 0601109910 | Other orchid tubers, dormant ( including corms, crowns and rhizomes ) | 5% | 9 | - |
| 0601109991 | Other endangered plants bulbs (including corms, crowns, rhizomes, bulbs, tuber, tuberous roots, dormant) | 5% | 0 | - |
| 0601109999 | Other bulbs, tubers, tuberous roots, dormant, seed (including corms, crowns and rhizomes) , dormant | 5% | 9 | - |
| 0601200010 | Orchid tubers, in growth or in flower (including corms, crowns and rhizo- mes) | 15% | 9 | - |
| 0601200020 | Cyclamen tubers, in growth or in flower | 15% | 9 | - |
| 0601200091 | Other endangered plants bulbs (including corms, crowns, rhizomes, bulbs, tubers, tuberous roots; chicory plants ) in growth or in flower | 15% | 0 | - |
| 0601200099 | Bulbs tubers, tubers , corms ,root necks and rhizomes growing or floering; Chicory plants and their roots(except endangered) (including tubers, tubers, corms, crowns, root neck and rhizomes, except those of heading no.1212) | 15% | 9 | - |
| 0602100010 | Unrooted cuttings and slips of endangered plants | 0% | 0 | - |
| 0602100090 | Other unrooted cuttings and slips | 0% | 9 | - |
| 0602201000 | Seedlings of Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts | 0% | 0 | - |
| 0602209000 | Other trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts | 10% | 9 | - |
| 0602301000 | Cultivation of pumpkins | 0% | 5.00 | 11.00 |
| 0602301010 | Endangered wild rhododendron for seed use (whether or not grafted, excluding those artificially cultivated) | 0% | 0 | 9 |
| 0602301090 | Other Rhododendron species (whether or not grafted) | 0% | 9 | 9 |
| 0602309000 | Other turtles | 15% | 5.00 | 11.00 |
| 0602309010 | Endangered wild rhododendron for non seed use (whether or not grafted, excluding those artificially cultivated) | 15% | 0 | 9 |
| 0602309090 | Other cuckoos for non seed use (whether or not grafted) | 15% | 9 | 9 |
| 0602401000 | Plants used for cooking | 0% | 5.00 | 11.00 |
| 0602401010 | Endangered wild rose for seed use (whether or not grafted, excluding those artificially cultivated) | 0% | 0 | 9 |
| 0602401090 | Other roses for planting (whether or not grafted) | 0% | 9 | 9 |
| 0602409000 | Other mushrooms | 15% | 5.00 | 11.00 |
| 0602409010 | Endangered wild rose for non seed use (whether or not grafted, excluding artificially cultivated) | 15% | 0 | 9 |
| 0602409090 | Other roses for non seed use (whether or not grafted) | 15% | 9 | 9 |
| 0602901000 | Mushroom spawn | 0% | 9 | - |
| 0602909110 | Orchid, seedlings | 0% | 0 | - |
| 0602909120 | Planting endangered yew seedlings | 0% | 0 | - |
| 0602909191 | Other endangered plants, seedlings | 0% | 0 | - |
| 0602909199 | Seedlings of other nursery stock(except endangered) | 0% | 0 | - |
| 0602909200 | Other orchid,other than seedlings | 10% | 9 | - |
| 0602909300 | Other chrysatthemum, other than seedlings | 10% | 9 | - |
| 0602909410 | Aloe vera for non-species use | 10% | 9 | - |
| 0602909420 | Other aloes for non seed use (except aloe vera with emerald leaves) | 10% | 0 | 9 |
| 0602909430 | Other non species endangered wild lily (excluding artificially cultivated) | 10% | 0 | 9 |
| 0602909490 | Other lily, other than seedlings | 10% | 0 | - |
| 0602909500 | Other carnation,other than seedlings | 10% | 9 | - |
| 0602909910 | Cycas revoluta(sago cycas) | 10% | 9 | - |
| 0602909920 | Cactus (including ball cactus, column cactus, finger cactus) | 10% | 9 | - |
| 0602909930 | Endangered yew (except for species use) | 10% | 0 | - |
| 0602909991 | Other endangered live plants, other than seedlings | 10% | 0 | - |
| 0602909999 | Other live plants(other than seedlings) | 10% | 9 | - |
| 0603110000 | Roses of a kind suitable for bouquets or for ornamental purposes, fresh | 10% | 9 | - |
| 0603120000 | Carnations, of a kind suitable for bouquets or for ornamental purposes, fresh | 10% | 9 | - |
| 0603130000 | Orchids, of a kind suitable for bouquets or for ornamental purposes, fresh | 10% | 9 | - |
| 0603140000 | Chrysanthemums, of a kind suitable for bouquets or for ornamental purposes, fresh | 10% | 9 | - |
| 0603150000 | Lilies(lilium spp.), of a kind suitable for bouquets or for ornamental purposes, fresh | 10% | 9 | - |
| 0603190010 | Cut flowers and flower buds of endangered plants, of a kind suitable for bouquets or for ornamental purposes, fresh | 10% | 0 | - |
| 0603190090 | Other cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh | 10% | 9 | - |
| 0603900010 | Cut flowers and flower buds of endangered plants, of a kind suitable for bouquets or for ornamental purposes, dried or dyed, other than fresh | 23% | 0 | - |
| 0603900090 | Other cut flowers and flower buds, of a kind suitable for bouquets or for ornamental purposes, dried or dyed, other than fresh | 23% | 9 | - |
| 0604201000 | Fresh soup and underwear | 23% | 5.00 | 11.00 |
| 0604201010 | Fresh and endangered wild mosses and lichens (excluding those artificially cultivated) | 23% | 0 | 9 |
| 0604201090 | Fresh other mosses and lichens | 23% | 9 | 9 |
| 0604209010 | Other foliage, branches and other parts of endangered plants, fresh, and grasses, without flowers or flower buds (being goods of a kind suitable for bouquets or for ornamental purposes) | 10% | 0 | - |
| 0604209090 | Other foliage, branches or other parts of plants, fresh, and grasses, without flowers or flower buds (being good of a kind suitable for bouquets or for ornamental prposes) | 10% | 9 | - |
| 0604901000 | Other garments and underwear | 23% | 5.00 | 11.00 |
| 0604901010 | Other endangered wild mosses and lichens (excluding those artificially cultivated) | 23% | 0 | 9 |
| 0604901090 | Other mosses and lichens | 23% | 9 | 9 |
| 0604909010 | Other foliage, branches and other parts of endangered plants, and grasses without flowers or flower buds, (being goods of a kind suit- able for bouquets or for ornamental purposes) | 10% | 0 | 13 |
| 0604909090 | Other foliage, branches and other parts of plants, and grasses with- out flowers or flower buds, (being goods of a kind sitable for ban- quets or for ornamental purposes) | 10% | 9 | - |