Heading · Chapter 06 · Section II, Vegetable products
HS 0602Live 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
Live trees and other plants, bulbs, roots and the like, cut flowers and ornamental foliage
- Customs duty
- 10%
- 10 tariff items
- GST now
- 18%
- or 0% for some goods
- Import policy
- Mostly Free
- Restricted: 1 item
- Export policy
- Mostly Free
- Restricted: 1 item
- Unit
- kg
- Duty in China
- 0% to 15%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 0602 10 00 | Unrooted cuttings and slips | 10% | 18% | kg |
| 0602 20 | Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts | 10% | 18% | kg |
| 0602 30 00 | Rhododendrons and azaleas, grafted or not | 10% | 18% | kg |
| 0602 40 00 | Roses, grafted or not | 10% | 18% | kg |
| 0602 90 | Other | 10% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 10 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 9 tariff items
- Restricted: 1 tariff item
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 0% for some goods.
- Until 21 September 2025 18%, or 0% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 26 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | Nil |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 639 | Goods which are not specified in Schedule I, III, IV , V , VI or VII | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 18% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 18% | 10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 0602 | Other live plants (including their roots), cuttings and slips; mushroom spawn | 0.15% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 9 tariff items
- Restricted: 1 tariff item
China: the same goods (0602)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 29 in force and 4 expired under 0602. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 0602.10.00.10 | Unrooted cuttings and grafts of endangered plants濒危植物的无根插枝及接穗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABFEPQ |
| 0602.10.00.90 | Unrooted cuttings and slips无根插枝及接穗 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0602.20.10.00 | Seedlings for propagation of edible fruit or nuts食用水果或食用坚果的种用苗木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 0602.20.90.00 | Other edible fruit, nut trees and shrubs其他食用水果、坚果树及灌木 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABPQ |
| 0602.30.10.10 | Endangered wild rhododendrons, for sowing种用濒危野生杜鹃 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABEPQ |
| 0602.30.10.90 | Other rhododendrons for propagation种用其他杜鹃 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0602.30.90.10 | Endangered wild rhododendrons, not for sowing/breeding非种用濒危野生杜鹃 | 15%MFN rate (no APTA concession on this line) | 15% | 9% | 0% | ABEPQ |
| 0602.30.90.90 | Other rhododendrons, other than for propagation非种用其他杜鹃 | 15%MFN rate (no APTA concession on this line) | 15% | 9% | 9% | ABPQ |
| 0602.40.10.10 | Endangered wild roses, for sowing种用濒危野生玫瑰 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABEPQ |
| 0602.40.10.90 | Other roses for propagation种用其他玫瑰 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0602.40.90.10 | Non-breeding endangered wild roses非种用濒危野生玫瑰 | 15%MFN rate (no APTA concession on this line) | 15% | 9% | 0% | ABEPQ |
| 0602.40.90.90 | Other roses, not for propagation非种用其他玫瑰 | 15%MFN rate (no APTA concession on this line) | 15% | 9% | 9% | ABPQ |
| 0602.90.10.00 | Mushroom mycelium蘑菇菌丝 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0602.90.91.10 | Orchids for propagation种用兰花 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | AFEBPQ |
| 0602.90.91.20 | Taxus chinensis seedlings for propagation种用红豆杉苗木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | AFEBPQ |
| 0602.90.91.91 | Other endangered plant seedlings for propagation其他濒危植物种用苗木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | AFEBPQ |
| 0602.90.91.99 | Other plants for planting其他种用苗木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 0602.90.92.00 | Other orchids其他兰花 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABFEPQ |
| 0602.90.93.00 | Other chrysanthemums其他菊花 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | ABPQ |
| 0602.90.94.10 | Aloe vera芦荟 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABQPQ |
| 0602.90.94.20 | Other aloes, not for propagation非种用其他芦荟 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | ABEFQPQ |
| 0602.90.94.30 | Other endangered wild lilies, not for sowing其他非种用濒危野生百合 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | ABEPQ |
| 0602.90.94.90 | Other lilies其他百合 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | ABPQ |
| 0602.90.95.00 | Other carnations其他康乃馨 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABPQ |
| 0602.90.99.10 | Cycads苏铁类 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABFEPQ |
| 0602.90.99.20 | Cacti仙人掌 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABFEPQ |
| 0602.90.99.30 | Yew红豆杉 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 0% | ABFEPQ |
| 0602.90.99.91 | Other live endangered plants其他濒危活植物 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 0% | AFEBPQ |
| 0602.90.99.99 | Other live plants其他活植物 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABPQ |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous0601Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212One level upChapter 06Live trees and other plants , bulbs, roots and the like, cut flowers and ornamental foliageNext0603Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.