0602.40
Chapter 06Live trees and plants; cut flowers
Heading 0602Other live plants (including their roots), cuttings and slips; mushroom spawn
Subheading 060240Roses, grafted or not
Across 12 destination markets covered, HS 0602.40 import primary tariff is lowest in United States(0%) and highest in Thailand(60%), with 5 jurisdictions at zero duty. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- —
- Export duty
- 0%
- Domestic VAT
- 9%
- Consumption tax
- 无
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 0602.40.00.00 | Roses, grafted or not | Free | 第二栏税率:4¢ each | — |
INIndia | 06024000 | Roses, grafted or not | 10 | IGST:0 社会福利附加税:0 综合税负:10 | — |
IDIndonesia | 06024000 | - Roses, grafted or not | 5.00 | 增值税 (PPN):Baca Peraturan | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0602400000 | - Roses, grafted or not | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0602.40.00 | - Roses, grafted or not | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 06024000 | Roses, grafted or not | 60.00 | — | |
VNVietnam | 06024000 | - Roses, grafted or not | 5 | 优惠税率:0 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 060240000 | Roses, grafted or not | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 0602400000 | Roses, grafted or not | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 06024000 | Roses, grafted or not | Free | 0% ChAFTA | |
BRBrazil | 06024000 | Roseiras, enxertadas ou não | 0.0% | 工业产品税 (IPI):NT | — |
MXMexico | 06024001 | Estacas, plantas o plántulas de rosales, con o sin raíz, incluso injertados. | Ex. | 一般进口税 (IGI):Ex. 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.