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CN code: 0604 20 20

Fresh · christmas trees

CN hierarchy: 0606040604 20

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

EUDR
Out of scope of EUDR
Duty
2,5 % MFN
VAT
25 %
Next
Customs declaration
Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 06 — Chapter 6 - live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

EU Cellar CN2026 · Updated 2026-05-13 14:50

0604 20 20 -- Christmas trees

Why this?
  • CHAPTER_NOTE_6_1 Chapter note

    1Subject to the second part of heading 601, this chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless, it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_6_2 Chapter note

    2Any reference in heading 603 or 604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 9701.

    EUR-Lex 02025R1926-20260101
  • SECTION_NOTE_II_1 Section note

    1In this section, the term pellets means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

    EUR-Lex 02025R1926-20260101

EUDR status

CN not in Annex I

Out of scope of EUDR
This CN code is not in any of the seven EUDR commodity scopes (Annex I of Regulation (EU) 2023/1115). No Due Diligence Statement is required.

Duties and restrictions

Tullverket 2026-05-01

Third-country duty
2,5 %

Erga omnes — applies to all third countries.

Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).

Tullverket 2026-05-13
Tariff preferences
Tullverket
  • EU–Canada agreement: re-imported goods 1006 0.0 %
    Tariff preference
    FN CD727
  • GSP – general arrangement 2020 0.0 %
    Tariff preference
  • GSP+ (sustainable development and good governance) 2027 0.0 %
    Tariff preference
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
No other restrictions registered
VAT
Skatteverket
25 % live animals, plants, seed, feed etc. — not food
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 29 measures in force.

What do I do now?

No EUDR obligations

No EUDR obligations — here is how to declare

You may still want a Binding Tariff Information (BTI) for the customs declaration.

  1. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 0604 20 20 and the duty rate above.

    Importing goods (Tullverket) ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources