Tariff item · Chapter 06 · Section II, Vegetable products

HS 0604 90 00Foliage, 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: other

Live trees and other plants, bulbs, roots and the like, cut flowers and ornamental foliage

Customs duty: 30%; Tariff rate
GST now: 18%; or 0% for some goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 10% to 23%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	30%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

No trade agreement gives a lower rate than the duty above on this line.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

Wildlife Crime Control Bureau (WCCB): a clearance or certificate before the goods arrive, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.
Plant Quarantine Information System (PQIS): a no-objection at customs clearance, under The Plant Quarantine (Regulation of Import into India) Order, 2003, Ministry of Agriculture and Farmers Welfare Notification:8-97/91-PP.I dated 26th November 1993,.
Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.
Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.

Documents: Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) Certificate (WCCB).

"*In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,proper officer should verify and ensure that the mandatory documents-CITES certificate[626000]have been uploaded in (E-SANCHIT) before giving out-of-charge(OOC)*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

BCD is the statutory rate in CBIC's Customs Tariff (as on 30.06.2025): this tariff line is not in our snapshot of the Indian Trade Portal, so it is priced from CBIC's tariff instead. Exemption notifications (such as 45/2025-Customs) and tariff changes made after that edition, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
Preferences that only the Indian Trade Portal lists, such as duty-free tariff preference for least-developed countries, are not shown for this line; agreement rates from CBIC's schedules still are.

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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
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 purpose, fresh, dried, dyed, bleached, impregnated or otherwise prepared	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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.9% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0604 90, and China's below.

China: the same goods (0604 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 1 expired under 0604 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
0604.90.10.10	Other endangered wild mosses and lichens其他濒危野生苔藓及地衣	23%MFN rate (no APTA concession on this line)	23%	9%	0%	ABEPQ
0604.90.10.90	Other mosses and lichens其他苔藓及地衣	23%MFN rate (no APTA concession on this line)	23%	9%	9%	ABPQ
0604.90.90.10	Other dyed or processed branches, leaves or other parts of endangered plants, grasses, etc.其他染色或经加工濒危植物枝、叶或其他部分,草等	10%MFN rate (no APTA concession on this line)	10%	13%	0%	ABFEPQ
0604.90.90.90	Other dyed or processed branches, leaves or other parts of plants, grasses其他染色或加工的植物枝、叶或其他部分,草	10%MFN rate (no APTA concession on this line)	10%	13%	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.

Every Chinese code in full

0604.90.10Other mosses and lichens

0604.90.10.10Other endangered wild mosses and lichens其他濒危野生苔藓及地衣

Excluding cultivated不包括人工培植的

Unit: kg
MFN import duty: 23%
Provisional import duty: None
General import duty: 100%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单
EEndangered species export permit濒危物种允许出口证明书

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use (for bouquets or ornamental purposes)用途(制花束或装饰用)
3.Whether or not with flowers or flower buds是否带花及花蕾
4.Method of preparation or preservation (fresh, dried, dyed, bleached, impregnated, etc.)制作或保存方法(鲜、干、染色、漂白、浸渍等)
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 18.4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16.1%
Ecuador: 19.6%
Serbia: 18.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 11.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 12.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0604901010101Other endangered wild mosses and lichens (excluding cultivated) (mosses and lichens)其他濒危野生苔藓及地衣(不包括人工培植的)(苔藓及地衣)
0604901010102Other endangered wild mosses and lichens (excl. artificially cultivated) (moss (growing media))其他濒危野生苔藓及地衣(不包括人工培植的)(苔藓(栽培介质))
0604901010103Other endangered wild mosses and lichens (excluding artificially cultivated) (sphagnum moss (growing media))其他濒危野生苔藓及地衣(不包括人工培植的)(泥炭藓(栽培介质))

0604.90.10.90Other mosses and lichens其他苔藓及地衣

Unit: kg
MFN import duty: 23%
Provisional import duty: None
General import duty: 100%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 2 Apr 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use (for bouquets or ornamental purposes)用途(制花束或装饰用)
3.Whether or not with flowers or flower buds是否带花及花蕾
4.Method of preparation or preservation (fresh, dried, dyed, bleached, impregnated, etc.)制作或保存方法(鲜、干、染色、漂白、浸渍等)
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 18.4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 16.1%
Ecuador: 19.6%
Serbia: 18.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 11.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 12.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0604901090101Other mosses and lichens (mosses and lichens)其他苔藓及地衣(苔藓及地衣)
0604901090102Other mosses and lichens (Moss (culture medium))其他苔藓及地衣(苔藓(栽培介质))
0604901090103Other mosses and lichens (sphagnum moss (growing media))其他苔藓及地衣(泥炭藓(栽培介质))

0604.90.10.00Other mosses and lichens其他苔藓及地衣Expired

Unit: kg
MFN import duty: 23%
Provisional import duty: None
General import duty: 100%
Import VAT: 9%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 19 Sep 2022

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use (for bouquets or ornamental purposes)用途(制花束或装饰用)
3.Whether or not with flowers or flower buds是否带花及花蕾
4.Method of preparation or preservation (fresh, dried, dyed, bleached, impregnated, etc.)制作或保存方法(鲜、干、染色、漂白、浸渍等)
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 18.4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.3%
Iceland: 0%
Australia: 0%
South Korea: 4.6%
Georgia: 0%
Mauritius: 13.8%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 20.9%

CIQ codes

0604901000101Other mosses and lichens (mosses and lichens)其他苔藓及地衣(苔藓及地衣)
0604901000102Other mosses and lichens (Moss (culture medium))其他苔藓及地衣(苔藓(栽培介质))
0604901000103Other mosses and lichens (sphagnum moss (growing media))其他苔藓及地衣(泥炭藓(栽培介质))

0604.90.90Branches, leaves & other parts of plants, without flowers or flower buds, & grasses, for bouquets or ornamental purposes, n.e.s.

0604.90.90.10Other dyed or processed branches, leaves or other parts of endangered plants, grasses, etc.其他染色或经加工濒危植物枝、叶或其他部分,草等

Branches, leaves or other parts for bouquets or ornamental purposes, without flowers or flower buds枝、叶或其他部分是指制花束或装饰用并且不带花及花蕾

Unit: kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 100%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单
FEndangered species import permit濒危物种允许进口证明书
EEndangered species export permit濒危物种允许出口证明书

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use (for bouquets or ornamental purposes)用途(制花束或装饰用)
3.Whether or not with flowers or flower buds是否带花及花蕾
4.Method of preparation or preservation (fresh, dried, dyed, bleached, impregnated, etc.)制作或保存方法(鲜、干、染色、漂白、浸渍等)
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0604909010999Other dyed or processed branches, leaves or other parts of endangered plants, grasses, etc. (branches, leaves or other parts for bouquets or ornamental purposes, without flowers or flower buds)其他染色或经加工濒危植物枝、叶或其他部分,草等(枝、叶或其他部分是指制花束或装饰用并且不带花及花蕾)

0604.90.90.90Other dyed or processed branches, leaves or other parts of plants, grasses其他染色或加工的植物枝、叶或其他部分,草

Branches, leaves or other parts for bouquets or ornamental purposes, without flowers or flower buds枝、叶或其他部分是指制花束或装饰用并且不带花及花蕾

Unit: kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 100%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 23 Aug 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use (for bouquets or ornamental purposes)用途(制花束或装饰用)
3.Whether or not with flowers or flower buds是否带花及花蕾
4.Method of preparation or preservation (fresh, dried, dyed, bleached, impregnated, etc.)制作或保存方法(鲜、干、染色、漂白、浸渍等)
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0604909090101Other dyed or processed parts of plants, leaves, branches and other parts, grasses (i.e., for bouquets or ornamental purposes, without flowers or flower buds) (dried flowers)其他染色或加工的植物枝、叶或其他部分,草(枝、叶或其他部分是指制花束或装饰用并且不带花及花蕾)(干花)
0604909090102Other dyed or processed parts of plants, leaves, branches or other parts, grass (branches, leaves or other parts refer to those for bouquets or ornamental purposes and without flowers or flower buds) (other plant products not elsewhere specified)其他染色或加工的植物枝、叶或其他部分,草(枝、叶或其他部分是指制花束或装饰用并且不带花及花蕾)(未列出的其他植物产品)

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

Previous0604 20 00Fresh One level up0604Foliage, 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 Next0701 10 00Seed

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
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 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
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)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.