Customs Tariff 2023-24 - Section 2 - Chapter 6 - Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage

Tariff Item	Description of goods	Unit	Policy	Rate of duty SWS : 10%
Tariff Item	Description of goods	Unit	Policy	Standard	Preferential Areas	Effective rate of duty	Specified countries
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
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
0601 10 00	- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant	kg.	Free	10%	-	BCD: 5%¹ IGST: NIL SWS: NIL	UAE: Nil Australia: 5.7% Japan: Nil Malaysia: Nil
0601 20	- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots :
0601 20 10	--- Bulbs, horticultural	kg.	Free	10%	-	BCD: 5%¹ IGST: NIL SWS: NIL	UAE: Nil Australia: 5.7% Japan: Nil Malaysia: Nil
	--- Chicory plants and roots :
0601 20 21	---- Plants	kg.	Free	10%	-	BCD: 5%¹ IGST: NIL SWS: NIL	UAE: Nil Australia: 5.7% Japan: Nil Malaysia: Nil
0601 20 22	---- Roots	kg.	Free	10%	-	BCD: 5%¹ IGST: NIL SWS: NIL	UAE: Nil Australia: 5.7% Japan: Nil Malaysia: Nil
0601 20 90	--- Other	kg.	Restricted	10%	-	BCD: 5%¹ IGST: NIL SWS: NIL	Japan: Nil Malaysia: Nil
0602	OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN
0602 10 00	- Unrooted cuttings and slips	kg.	Free	10%	-	BCD: 5%¹ IGST: NIL SWS: NIL	UAE: Nil Australia: 5.7% Japan: Nil Malaysia: Nil
0602 20	- Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts :
0602 20 10	--- Edible fruit or nut trees, grafted or not	kg.	Free	10%	-	BCD: 5%¹ IGST: NIL SWS: NIL	UAE: Nil Australia: 5.7% Japan: Nil Malaysia: Nil
0602 20 20	--- Cactus	kg.	Restricted	10%	-	BCD: 5%¹ IGST: NIL SWS: NIL	Japan: Nil Malaysia: Nil
0602 20 90	--- Other	kg.	Free	10%	-	BCD: 5%¹ IGST: NIL SWS: NIL	UAE: Nil Australia: 5.7% Japan: Nil Malaysia: Nil
0602 30 00	- Rhododendrons and azaleas, grafted or not	kg.	Free	10%	-	BCD: 5%¹ IGST: NIL SWS: NIL	UAE: Nil Japan: Nil Malaysia: Nil
0602 40 00	- Roses, grafted or not	kg.	Free	10%	-	BCD: 5%¹ IGST: NIL SWS: NIL	UAE: Nil Japan: Nil Malaysia: Nil
0602 90	- Other:
0602 90 10	--- Mushroom spawn	kg.	Free	10%	-	BCD: 5%¹ IGST: NIL SWS: NIL	UAE: Nil Australia: 5.7% Japan: Nil Malaysia: Nil
0602 90 20	--- Flowering plants (excluding roses and rhododendrons)	kg.	Free	10%	-	BCD: 5%¹ IGST: NIL SWS: NIL	UAE: Nil Australia: 5.7% Japan: Nil Malaysia: Nil
0602 90 30	--- Tissue culture plant	kg.	Free	10%	-	BCD: 5%¹ IGST: NIL SWS: NIL	UAE: Nil Australia: 5.7% Japan: Nil Malaysia: Nil
0602 90 90	--- Other	kg.	Free	10%	-	BCD: 5%¹ IGST: NIL SWS: NIL	UAE: Nil Australia: 5.7% Japan: Nil Malaysia: Nil
0603	CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED
	- Fresh:
0603 11 00	-- Roses	kg.	Free	60%	-	BCD: 5%¹ IGST: NIL	Mauritius: 42% UAE: 24% Australia: 47.1% SAFTA: 5%
0603 12 00	-- Carnations	kg.	Free	60%	-	BCD: 5%¹ IGST: NIL	Mauritius: 42% UAE: 24% Japan: Nil SAFTA: 5%
0603 13 00	-- Orchids	kg.	Free	60%	-	BCD: 5%¹ IGST: NIL	Mauritius: 42% UAE: 24% Australia: 47.1% SAFTA: 5%
0603 14 00	-- Chrysanthemums	kg.	Free	60%	-	BCD: 5%¹ IGST: NIL	Mauritius: 42% UAE: 24% SAFTA: 5%
0603 15 00	-- Lilies (Lilium Spp.)	kg.	Free	60%	-	BCD: 5%¹ IGST: NIL	Mauritius: 42% UAE: 24% SAFTA: 5%
0603 19 00	-- Other	kg.	Free	60%	-	BCD: 5%¹ IGST: NIL	UAE: 24% SAFTA: 5%
0603 90 00	- Other	kg.	Free	60%	-	BCD: 5%¹ IGST: NIL	UAE: 24% SAFTA: 5%
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
0604 20 00	- Fresh	kg.	Free	30%	-	BCD: 5%¹ IGST: NIL	UAE: 12% SAFTA: 5%
0604 90 00	- Other	kg.	Free	30%	-	BCD: 5%¹ IGST: NIL	UAE: 12% SAFTA: 5%

Conditions

1. If the importer gives a declaration that such material is for the purposes of sowing or planting only. (Vide:- Notification No.50/2017-Condition No- 3)