HS Code Description BASE RATE CATEGORY 01 Live animals 0101 Live horses,asses,mules and ...

317 Pages·2010·0.65 MB·English

HS Code Description BASE RATE CATEGORY
01 Live animals
0101 Live horses,asses,mules and hinnies.
010110 Pure-bred breeding animals
0101101000 Horses 8 Year 5
0101109000 Other 8 Year 5
010190 Other
01019010 Horses
0101901010 Horses for racing 8 Year 5
0101901090 Other 8 Year 5
0101909000 Other 8 Year 5
0102 Live bovine animals.
010210 1. Pure-bred breeding animals
0102101000 Milch cows Year 0
0102102000 Beef cattle Year 0
0102109000 Other Year 0
010290 2. Other
0102909000 Other excluding milch cows and beef cattle Year 0
0103 Live swine.
0103100000 1. Pure-bred breeding animals Year 0
0104 Live sheep and goats.
0104100000 Sheep 8 Year 5
010420 Goats
0104201000 Milch goats 8 Year 5
0104209000 Other 8 Year 5
0105 Live poultry,that is to say,fowls of the species Gallus
domesticus,ducks,geese,turkeys and guinea fowls.
01051 1. Weighing not more than 185g:
010511 A. Fowls of the species Gallus domesticus
0105111000 Pure-bred breeding animals Year 0
0105119000 Other 9 Year 5
0105120000 B. Turkeys 9 Year 5
010519 C. Other
0105199000 Other excluding ducks 9 Year 5
01059 2. Other:
010592 A. Fowls of the species Gallus domesticus,weighing not
more than 2,000g
0105921000 (1) Pure-bred breeding animals Year 0
0105929000 (2)Other 9 Year 5
010593 B. Fowls of the species Gallus domesticus, weighing more
than 2,000g
0105931000 (1) Pure-bred breeding animals Year 0
0105939000 (2) Other 9 Year 5
010599 C. Other
0105992000 Turkeys 9 Year 5
0105999000 Other excluding ducks 9 Year 5
0106 Other live animals.
01061 Mammals:
0106110000 Primates 8 Year 5
0106120000 Whales, dolphins and porpoises(mammals of the order 8 Year 5
Cetacea); manatees and dugongs(mammals of the order
Sirenia)
010619 Other
0106191000 Dogs 8 Year 5
0106192000 Rabbits and hares 8 Year 5
0106193000 Deer 8 Year 5
0106194000 Bears 8 Year 5
0106199000 Other 8 Year 5
010620 Reptiles(including snakes and turtles)
0106201000 Snakes 8 Year 5
0106202000 Fresh-water tortoises 8 Year 5
0106203000 Turtles 8 Year 5
0106209000 Other 8 Year 5
01063 Birds:
0106310000 Birds of prey 8 Year 5
0106320000 Psittaciformes (including parrots, parakeets, macaws and 8 Year 5
cockatoos)
0106390000 Other 8 Year 5
010690 Other
0106901000 Amphibia 8 Year 5
01069020 Insects
0106902010 Honey bees 8 Year 5
0106902090 Other 8 Year 5
01069030 Annelida
0106903010 Lug worms 8 Year 5
0106903020 Yarn earth worms Year 0
0106903090 Other 8 Year 5
0106909000 Other 8 Year 5
02 Meat and edible meat offal
0204 Meat of sheep or goats,fresh,chilled or frozen.
0204100000 Carcasses and half-carcasses of lamb,fresh or chilled 22.5 Year 10
02042 Other meat of sheep,fresh or chilled:
0204210000 Carcasses and half-carcasses 22.5 Year 10
0204220000 Other cuts with bone in 22.5 Year 10
0204230000 Boneless 22.5 Year 10
0204300000 Carcasses and half-carcasses of lamb,frozen 22.5 Year 10
02044 Other meat of sheep,frozen:
0204410000 Carcasses and half-carcesses 22.5 Year 10
0204420000 Other cuts with bone in 22.5 Year 10
0204430000 Boneless 22.5 Year 10
020450 Meat of goats
0204501000 Fresh or chilled 22.5 Year 10
0204502000 Frozen 22.5 Year 10
020500 Meat of horses,asses,mules or hinnies,fresh,chilled or
frozen.
0205001000 Fresh or chilled 27 Year 10
0205002000 Frozen 27 Year 10
0207 Meat and edible offal,of the poultry of heading
01.05,fresh,chilled or frozen.
02072 Of turkeys:
0207240000 Not cut in pieces,fresh or chilled 18 Year 10
0207250000 Not cut in pieces,frozen 18 Year 10
020726 Cuts and offal,fresh or chilled
0207261000 Cuts 18 Year 10
02072620 Offal
0207262010 Liver 22.5 Year 10
0207262090 Other 27 Year 10
020727 Cuts and offal,frozen
0207271000 Cuts 18 Year 10
02072720 Offal
0207272010 Liver 22.5 Year 10
0207272090 Other 27 Year 10
0208 Other meat and edible meat offal,fresh,chilled or frozen.
0208100000 Of rabbits or hares 22.5 Year 10
0208200000 Frog's legs 18 Year 10
0208300000 Of primates 18 Year 10
0208400000 Of whales, dolphins and porpoises (mammals of the order 30 Year 5
Cetacea); of manatees and dugongs (mammals of the order
Sirenia)
0208500000 Of reptiles (including snakes and turtles) 18 Year 10
020890 Other
0208901000 Of deer 27 Year 10
02089090 Other
0208909010 Of marine animals 30 Year 5
0208909090 Other 18 Year 10
020900 Pig fat, free of lean meat, and poultry fat,not rendered or
otherwise extracted,fresh,chilled,frozen,salted,in brine,dried
or smoked.
0209001000 Pig fat Year 0
0209002000 Poultry fat Year 0
0210 Meat and edible meat offal,salted,in brine,dried or smoked;
edible flours and meals of meat or meat offal.
02109 Other,including edibe flours and meals of meat and meat
offal:
0210910000 Of primates 22.5 Year 10
0210920000 Of whales, dolphins and porpoises (mammals of the order 22.5 Year 5
Cetacea); of manatees and dugongs (mammals of the order
Sirenia)
0210930000 Of reptiles (including snakes and turtles) 22.5 Year 10
021099 Other
02109910 Edible flours and meals of meat or meat offal
0210991090 Other excluding those of bovine, swine and poultry 22.5 Year 10
02109990 Other
0210999010 Meat of sheep or goats 22.5 Year 10
0210999090 Other excluding meat of poultry 22.5 Year 10
03 Fish and crustaceans,molluscs and other aquatic
invertebrates
0301 Live fish.
030110 Ornamental fish
0301101000 Gold carp Year 0
0301109000 Other excluding tropical fish 10 Year 10
03019 Other live fish:
030191 Trout(Salmo trutta, Oncorhynchus mykiss, Oncorhynchus
clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,
Oncorhynchus apache and Oncorhynchus chrysogaster)
0301912000 Oncorhynchus apache and Oncorhynchus chrysogaster Year 0
030199 Other
0301995000 Conger eel 10 Year 5
0301996000 Sharp toothed eel Year 0
03019990 Other
0301999030 Tilapia Year 0
030199909 Other
0301999093 Salmon Year 0
0301999094 Grass carp Year 0
0302 Fish,fresh or chilled,excluding fish fillets and other fish meat
of heading 03.04.
03021 Salmonidae,excluding livers and roes:
030211 Trout(Salmo trutta, Oncorhynchus mykiss, Oncorhynchus
clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,
Oncorhynchus apache and Oncorhynchus chrysogaster)
0302111000 Salmo trutta, Oncorhynchus mykiss, Oncorhynchus Year 0
clarki,Oncorhynchus aquabonita, Oncorhynchus gilae
0302112000 Oncorhynchus apache and Oncorhynchus chrysogaster Year 0
0302190000 Other 20 Year 5
03022 Flat fish(Pleuronectidae,Bothidae,
Cynoglossidae,Soleidae,Scophthalmidae and
Citharidae),excluding livers and roes:
0302290000 Other 20 Year 5
03023 Tunas(of the genus Thunnus)skipjack or stripe-bellied bonito
(Euthynnus(Katsuwonus)pelamis),excluding livers and roes:
0302330000 Skipjack or stripe-bellied bonito 20 Year 5
0302340000 Bigeye tunas (Thunnus obesus) 20 Year 5
0302350000 Bluefin tunas (Thunnus thynnus) 20 Year 5
0302360000 Southern bluefin tunas (Thunnus maccoyii) 20 Year 5
0302390000 Other 20 Year 5
03026 Other fish,excluding livers and roes:
0302620000 Haddock(Melanogrammus aeglefinus) Year 0
0302630000 Coalfish(pollachius virens) Year 0
0302640000 Mackerel(Scomber scombrus,Scomber 20 Year 5
australasicus,Scomber japonicus)
0302650000 Dogfish and other sharks Year 0
0302660000 Eels(Anguilla spp.) Year 0
030270 Livers and roes
0302701000 Livers 20 Year 5
0302702000 Roes 20 Year 5
0303 Fish,frozen,excluding fish fillets and other fish meat of
heading 03.04.
03031 Pacific salmon (Oncorhynchus nerka,Oncorhynchus
gorbuscha, Onorchynchus keta, Oncorhynchus
tschawytscha,Oncorhynchus kisutch, Oncorhynchus masou
and Oncorhynchus rhodurus),excluding livers and roes:
0303110000 Sockeye salmon (red salmon) (Oncorhynchus nerka) 10 Year 5
0303190000 Other 10 Year 5
03032 Other salmonidae,excluding livers and roes:
0303210000 Trout(Salmo trutta,Oncorhynchus mykiss, Oncorhynchus 10 Year 5
clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,
Oncorhynchus apache and Oncorhynchus chrysogaster)
0303220000 Atlantic salmon(Salmo salar) and Danube salmon(Hucho 10 Year 5
hucho)
0303290000 Other 10 Year 5
03033 Flat fish(Pleuronectidae,Bothidae,Cynoglossidae,Soleidae,
Scophthalmidae and Citharidae),excluding livers and roes:
0303330000 Sole(Solea spp.) 10 Year 5
03034 Tunas(of genus Thunnus),skipjack or stripe-bellied
bonito(Euthynnus (Katsuwonus) pelamis),excluding livers
and roes:
0303410000 Albacore or longfinned tunas (Thunnus alalunga) 10 Year 5
0303420000 Yellowfin tunas(Thunnus albacares) 10 Year 10
0303430000 Skipjack or stripe-bellied bonito 10 Year 10
0303440000 Bigeye tunas (Thunnus obesus) 10 Year 10
0303490000 Other 10 Year 5
0303600000 Cod(Gadus morhua,Gadus ogac,Gadus 10 Year 10
macrocephalus),excluding livers and roes
03037 Other fish, excluding livers and roes:
0303720000 Haddock(Melanogrammus aeglefinus) Year 0
0303730000 Coalfish(Pollachius virens) Year 0
0303740000 Mackerel(Scomber scombrus,Scomber 10 Year 10
australasicus,Scomber japonicus)
0303750000 Dogfish and other sharks 10 Year 5
0303760000 Eels(Anguilla spp.) Year 0
0303770000 Sea bass(Dicentrarchus labrax,Dicentrarchus punctatus) 10 Year 5
030379 Other
03037990 Other
0303799040 Thorny head Year 0
030380 Livers and roes
0303801000 Livers 10 Year 5
03038020 Roes
0303802010 Of alaska pollack 10 Year 5
0304 Fish fillets and other fish meat(whether or not
minced),fresh,chilled or frozen.
030410 1. Fresh or chilled
03041010 Fillets
0304101010 Of conger-eel 20 Year 10
0304101020 Of plaice 20 Year 10
0304101030 Of bluefin tunas 20 Year 5
0304102000 Fish surimi 20 Year 10
0304109000 Other 20 Year 5
030420 2. Frozen fillets
0304201000 Of alaska pollack 10 Year 10
030490 3. Other
03049010 Frozen fish surimi
0304901010 Of alaska pollack 10 Year 5
0305 Fish,dried,salted or in brine;smoked fish,whether or not
cooked before or during the smoking process;flours,meals
and pellets of fish, fit for human consumption.
0305100000 Flours,meals and pellets of fish, fit for human consumption 20 Year 5
030520 Livers and roes of fish, dried, smoked,salted or in brine
0305201000 Livers 20 Year 5
0305203000 Roes,smoked 20 Year 10
03052040 Roes, salted or in brine
0305204020 Of yellow corvina 20 Year 5
030530 Fish fillets,dried,salted or in brine,but not smoked
0305301000 Dried 20 Year 5
0305302000 Salted or in brine 20 Year 5
03054 Smoked fish,including fillets:
0305410000 Pacific salmon(Oncorhynchus nerka, Oncorhynchus 20 Year 5
gorbuscha, Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou
and Oncorhynchus rhodurus),Atlantic salmon(Salmo
salar)and Danube salmon(Hucho hucho)
0305420000 Herrings(Clupea harengus,Clupea pallasii) 20 Year 10
030549 Other
0305491000 Anchovies 20 Year 5
0305492000 Alaska pollack 20 Year 10
03055 Dried fish,whether or not salted but not smoked:
0305510000 Cod(Gadus morhua,Gadus ogac,Gadus macrocephalus) 20 Year 5
030559 Other
0305591000 Sharks' fins 20 Year 5
0305595000 Puffers 20 Year 5
0305596000 Sharp toothed eel 20 Year 10
0305597000 Sand lance 20 Year 10
0305598000 Blenny or gunnel including juvenile white bait 20 Year 10
0305599000 Other excluding anchovy, alaska pollack and yellow corvina 20 Year 5
03056 Fish, salted but not dried or smoked and fish in brine:
0305610000 Herrings(Clupea harengus,Clupea pallasii) 20 Year 5
0305620000 Cod(Gadus morhua,Gadus ogac,Gadus macrocephalus) 20 Year 5
030563 Anchovies(Engraulis spp.)
0305631000 Salt fermented anchovy 20 Year 5
030569 Other
0305691000 Salmon 20 Year 5
0305692000 Trout 20 Year 5
0305693000 Hair tail 20 Year 5
0305694000 Sardines 20 Year 5
0305697000 Horse mackerel 20 Year 5
0305698000 Saury(including horn fish) 20 Year 5
0306 Crustaceans,whether in shell or
not,live,fresh,chilled,frozen,dried,salted or in
brine;crustaceans,in shell,cooked by steaming or by boiling
in water,whether or not chilled,frozen,dried,salted or in
brine;flours,meals and pellets of crustaceans,fit for human
consumption.
03061 Frozen:
0306110000 Rock lobster and other sea crawfish(Palinurus spp.,panulirus 20 Year 5
spp.,Jasus spp.)
0306120000 Lobsters(Homarus spp.) 20 Year 5
030614 Crabs
0306141000 Crab meat 20 Year 5
0306142000 King crabs 20 Year 5
0306190000 Other,including flours,meals and pellets of crustaceans,fit for 20 Year 5
human consumption
03062 Not frozen:
0306210000 Rock lobster and other sea crawfish(Palinurus spp.,panulirus 20 Year 5
spp.,Jasus spp.)
0306220000 Lobsters(Homarus spp.) 20 Year 5
030623 Shrimps and prawns
0306231000 Live,fresh or chilled 20 Year 10
0306232000 Dried 20 Year 10
030624 Crabs
03062410 Live,fresh or chilled
0306241010 Blue crab 20 Year 5
0306242000 Dried Year 0
0306243000 Salted or in brine 20 Year 5
030629 Other, including flours,meals and pellets of crustaceans,fit
for human consumption
0306291000 Live,fresh or chilled 20 Year 5
0306292000 Dried 20 Year 5
0306293000 Salted or in brine 20 Year 5
0307 Molluscs,whether in shell or
not,live,fresh,chilled,frozen,dried,salted or in brine;aquatic
invertebrates other than crustaceans and
molluscs,live,fresh,chilled,frozen,dried,salted or in
brine;flours,meals and pellets of aquatic invertebrates other
than crustaceans, fit for human consumption
030710 1. Oysters.
03071010 A. Live,fresh or chilled
0307101010 (1) Oyster spat 5 Year 5
0307101090 (2) Other 20 Year 5
0307103000 C. Dried 20 Year 5
0307104000 D. Salted or in brine 20 Year 5
03072 2. Scallops,including queen scallops,of the genera
Pecten,Chlamys or Placopecten:
030729 Other
0307291000 Frozen 20 Year 5
0307292000 Dried Year 0
0307293000 Salted or in brine Year 0
03073 3. Mussels(Mytilus spp.,Perna spp.):
0307310000 Live,fresh or chilled 20 Year 5
030739 Other
0307391000 Frozen Year 0
0307392000 Dried 20 Year 5
0307399000 Other Year 0
03074 4. Cuttle fish(Sepia officinalis,Rossia macrosoma,Sepiola
spp.)and squid(Ommastrephes spp.,Loligo spp.,Nototodarus
spp.,Sepioteuthis spp.):
030741 Live,fresh or chilled
0307411000 Cuttle fish 10 Year 10
030749 Other
03074910 Frozen
0307492000 Salted or in brine 10 Year 5
03075 5. Octopus(Octopus spp.):
030759 Other
03075910 Frozen
0307591010 Octopus 20 Year 10
0307592000 Dried 20 Year 5
0307600000 6. Snails,other than sea snails Year 0
03079 7. Other,including flours,meals and pellets of aquatic
invertebrates other than crustaceans,fit for human
consumption:
030791 Live,fresh or chilled
0307911 Molluscs
03079111 Hard clams
0307911110 Hard clam spat Year 0
0307911600 Cockles Year 0
030799 Other
0307991 Frozen
03079911 Molluscs
0307991110 Cockles 20 Year 5
0307991160 Top shells(frozen) Year 0
03079919 Other
0307991910 Sea-cucumbers Year 0
0307991920 Sea-squirts 20 Year 5
0307992 Dried
03079921 Molluscs
0307992110 Hen clams Year 0
0307992120 Adductors of shell fish Year 0
0307992130 Baby clams Year 0
03079929 Other
0307992930 Sea-squirts Year 0
0307992990 Other excluding sea-cucumbers 20 Year 5
0307993 Salted or in brine
03079931 Molluscs
0307993110 Hen clams Year 0
0307993130 Top shells (salted or brine) Year 0
03079939 Other
0307993920 Sea-cucumbers Year 0
0307993990 Other excluding sea-urchins and jelly fish 20 Year 5
04 Dairy produce; birds' eggs; natural honey; edible products of
animal origin,not elsewhere specified or included
041000 Edible products of animal origin,not elsewhere specified or
included.
0410001000 Turtles' eggs 8 Year 5
0410002000 Salanganes' nests 8 Year 5
0410009000 Other excluding royal jelly 8 Year 5
05 Products of animal origin,not elsewhere specified or
included.
0501000000 Human hair,unworked,whether or not washed or Year 0
scoured;waste of human hair.
0502 Pigs',hogs' or boars' bristles and hair;badger hair and other
brush making hair;waste of such bristles or hair.
0502100000 Pigs',hogs' or boars' bristles and hair and waste thereof Year 0
050290 Other
0502901000 Badger hair Year 0
0502902000 Goat hair Year 0
0502909000 Other Year 0
050300 Horsehair and horsehair waste,whether or not put up as a
layer with or without supporting material.
05030010 1. Horsehair
0503001010 Dressed Year 0
0503001090 Other Year 0
0503002000 2. Horsehair waste Year 0
050400 Guts,bladders and stomachs of animals(other than
fish),whole and pieces thereof,fresh,chilled,frozen,salted,in
brine,dried of smoked.
05040010 Guts
0504001010 Of bovine 27 Year 10
0504001090 Other 27 Year 10
0504002000 Bladders 27 Year 10
0504003000 Stomachs 27 Year 10
0505 Skins and other parts of birds,with their feathers or
down,feathers and parts of feathers(whether or not with
trimmed edges) and down,not further worked than
cleaned,disinfected or treated for preservation;powder and
waste of feathers or parts of feathers.
0505100000 1. Feathers of a kind used for stuffing; down 3 Year 10
050590 2. Other
0505901000 A. Powder of feathers. Year 0
0505909000 B. Other 5 Year 10
0506 Bones and horn-cores,unworked,defatted,simply
prepared(but not cut to shape),treated with acid or
degelatinised;powder and waste of these products.
0506100000 Ossein and bones treated with acid Year 0
050690 Other
05069010 A. Bones.
0506901010 (1) Of tigers Year 0
0506901020 (2) Of bovine animals 9 Year 5
0506901090 (3) Other Year 0
0506902000 B. Powder of bones. 25.6 Year 10
0506909000 C. Other Year 0
0507 Ivory,tortoise-shell,whalebone and whalebone
hair,horns,antlers,hooves,nails,claws and beaks,unworked or
simply prepared but not cut to shape;powder and wasted of
these products.
050710 1. Ivory; ivory powder and waste
0507101000 Ivory of elephant 8 Year 5
0507102000 Rhinocercs horns 8 Year 5
0507109000 Other 8 Year 5
050790 2. Other
05079020 B. Other
0507902010 Tortoise shells and plates 8 Year 5
0507902020 Whalebone and whale 8 Year 5
0507902030 Pangolin shells and scales 8 Year 5
0507902040 Hooves and claws(including nails) 8 Year 5
0507902090 Other 8 Year 5
050800 Coral and similar materials,unworked or simply prepared but
not otherwise worked;shells of molluscs,crustaceans or
echinoderms and cuttle-bone,unworked or simply prepared
but not cut to shape,powder and waste thereof.
0508001000 Coral 8 Year 5
05080020 Shells
0508002010 Mother of pearl shells Year 0
0508002020 Abalone shells Year 0
0508002030 Oyster shells Year 0
0508002040 Snail shells Year 0
0508002050 Trocus shells Year 0
0508002060 Agaya shells Year 0
0508002070 Fresh water Year 0
shells(Megalonaiasnervosa,Amblemaplicata,Quadrula
quadrula spp.)
0508002090 Other Year 0
0508009000 Other Year 0
0509000000 Natural sponges of animal origin. Year 0
051000 Ambergris,castoreum,civet and musk; cantharides;
bile,whether or not dried; glands and other animal
products,used in the preparation of pharmaceutical
products,fresh,chilled,frozen or otherwise provisionally
preserved.
0510001000 Ambergris 8 Year 5
0510002000 Castoreum 8 Year 5
0510003000 Musk 8 Year 5
0510004000 Gallstone 8 Year 5
0510005000 Pteropi faeces 8 Year 5
05100090 Other
0510009010 Pancreas 8 Year 5
0510009020 Bile 8 Year 5
0510009030 Gecko 8 Year 5
0510009090 Other 8 Year 5
0511 Animal products not elsewhere specified or included; dead
animals of Chapter 1 or 3,unfit for human consumption.
0511100000 1. Bovine semen Year 0
05119 2. Other:
051191 A. Products of fish or crustaceans,molluscs or other aquatic
invertebrates;dead animals of Chapter 3
05119110 (1) Fertile eggs for hatching
0511911010 Brine shrimp eggs 8 Year 5
0511911090 Other Year 0
0511919000 (3) Other excluding fish waste 8 Year 5
051199 B. Other
0511991000 (1) Animal blood 8 Year 5
05119920 (2) Animal semen,excluding bovine semen
0511992010 Swine semen Year 0
0511992090 Other Year 0
05119930 (3) Animal embryos
0511993010 Of bovine Year 0
0511993020 Of swine Year 0
0511993090 Other Year 0
0511994000 (4) Sinews and tendons 18 Year 10
05119990 (5) Other
0511999010 Silkworm eggs 18 Year 10
0511999020 Chrysalis of silk worm 8 Year 5
0511999030 Dead animals,other than products of dead animals of 8 Year 5
Chapter 3
0511999040 Paring and similar waste of rawhides or skins 8 Year 5
0511999090 Other 8 Year 5
06 Live trees and other plants;bulbs,roots and the like;cut
flowers and ornamental foliage.
0601 Bulbs,tubers,tuberous roots,corms,crowns and
rhizomes,dormant,in growth or in flower; chicory plants and
roots other than roots of heading 12.12.
060110 1. Bulbs,tubers,tuberous roots,corms,crowns and
rhizomes,dormant
0601101000 Of tulips 8 Year 5
0601102000 Of lilies 8 Year 5
0601103000 Of dahlias 8 Year 5
0601104000 Of hyacinthus 8 Year 5
0601105000 Of gladiolus 8 Year 5
0601106000 Of iris 8 Year 5
0601107000 Of freesias 8 Year 5
0601108000 Of narcissus 8 Year 5
0601109000 Other 8 Year 5
060120 2. Bulbs,tubers,tuberous roots,corms,crowns and
rhizomes,in growth or in flower;chicory plants and roots
0601201000 Of tulips 8 Year 5
0601202000 Of lilies 8 Year 5
0601203000 Of dahlias 8 Year 5
0601204000 Of hyacinthus 8 Year 5
0601205000 Of gladiolus 8 Year 5
0601206000 Chicory plants and roots 8 Year 5
0601207000 Of iris 8 Year 5
0601208000 Of freesias 8 Year 5
06012090 Other
0601209010 Of narcissus 8 Year 5
0601209090 Other 8 Year 5
0602 Other live plants(including their roots),cuttings and slips;
mushroom spawn.
060210 1. Unrooted cuttings and slips
0602101000 Of fruit trees 8 Year 5
060220 2. Trees,shrubs and bushes,grafted or not,of kinds which
bear edible fruit or nuts
0602201000 Apple trees 18 Year 10
0602202000 Pear trees 18 Year 10
0602203000 Peach trees 18 Year 10
0602204000 Grape vines 8 Year 5
0602205000 Persimmon trees 8 Year 5
0602206000 Citrus trees 18 Year 10
06022070 Chestnut trees,walnut tress korean pine trees
0602207010 Chestnut trees 8 Year 10
0602207020 Walnut trees 8 Year 10
0602207030 Korean pine trees 8 Year 10
0602209000 Other 8 Year 5
0602300000 3. Rhododendrons and azaleas,grafted or not 8 Year 10
0602400000 4. Roses,grafted or not 8 Year 5
060290 5. Other
06029010 Flowering plants
0602901010 Orchids or orchises 8 Year 5
0602901020 Carnations 8 Year 5
0602901030 Guzmania ampire 8 Year 5
0602901040 Gypsophilas 8 Year 5
0602901050 Chrysanthemums 8 Year 5
0602901060 Cactus 8 Year 5
0602901090 Other 8 Year 5
06029020 Forest plants
060290201 Pine trees
0602902011 For bonsai 8 Year 10
0602902019 Other 8 Year 10
0602902020 Larch trees 8 Year 10
0602902030 Cryptomeria 8 Year 10
0602902040 Japanese cypress 8 Year 10
0602902050 Rigi-taeda 8 Year 10
060290206 Maple trees
0602902069 Other excluding those for bonsai 8 Year 10
060290207 Korean Hornbeam
0602902079 Other excluding those for bonsai 8 Year 10
060290208 Zelkova trees
0602902089 Other excluding those for bonsai 8 Year 10