Heading · Chapter 06 · Section II, Vegetable products
HS 0601Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212
Live trees and other plants, bulbs, roots and the like, cut flowers and ornamental foliage
- Customs duty
- 10%
- 5 tariff items
- GST now
- 18%
- or 0% for some goods
- Import policy
- Mostly Free
- Restricted: 1 item
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 7.5%
- On Indian goods
Codes under this heading
2 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 |
|---|---|---|---|---|
| 0601 10 00 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant | 10% | 18% | kg |
| 0601 20 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots | 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 5 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: 4 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 |
|---|---|---|---|
| 0601 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212 | 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: 5 tariff items
China: the same goods (0601)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 15 in force and 2 expired under 0601. 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 |
|---|---|---|---|---|---|---|
| 0601.10.10.00 | Saffron bulbs番红花球茎 | 2%APTA rate, with an APTA certificate of origin | 4% | 9% | 9% | ABPQ |
| 0601.10.21.10 | Dormant bulbs of endangered wild lilies, for propagation种用休眠的濒危野生百合球茎 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABEPQ |
| 0601.10.21.90 | Other lily bulbs, dormant, for planting种用休眠的其他百合球茎 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABPQ |
| 0601.10.29.10 | Bulbs of endangered wild lilies, dormant, not for propagation非种用休眠的濒危野生百合球茎 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 9% | 0% | ABEPQ |
| 0601.10.29.90 | Other lily bulbs, dormant, other than for propagation非种用休眠的其他百合球茎 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 9% | 0% | ABPQ |
| 0601.10.91.10 | Dormant orchid tubers for propagation种用休眠的兰花块茎 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | AFEBPQ |
| 0601.10.91.91 | Dormant bulbs, etc., of other endangered plants, for propagation种用休眠其他濒危植物鳞茎等 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | ABFEPQ |
| 0601.10.91.99 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, for sowing种用休眠的鳞茎、块茎、块根、球茎、根颈及根茎 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 9% | ABPQ |
| 0601.10.99.10 | Other dormant orchid tubers其他休眠的兰花块茎 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 9% | 9% | AFEBPQ |
| 0601.10.99.91 | Other dormant endangered plant bulbs, etc.其他休眠濒危植物鳞茎等 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 9% | 0% | AFEBPQ |
| 0601.10.99.99 | Other dormant bulbs, tubers, tuberous roots其他休眠的其他鳞茎、块茎、块根 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 9% | 9% | ABPQ |
| 0601.20.00.10 | Orchid tubers, growing or in flower生长或开花的兰花块茎 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | AFEBPQ |
| 0601.20.00.20 | Cyclamen bulbs, growing or in flower生长或开花的仙客来鳞茎 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 9% | AFEBPQ |
| 0601.20.00.91 | Other endangered plant bulbs, etc., for growing or flowering生长或开花的其他濒危植物鳞茎等 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 9% | 0% | AFEBPQ |
| 0601.20.00.99 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, growing or in flower; chicory plants and roots other than roots of heading 12.12生长或开花的鳞茎、块茎、块根、球茎、根颈及根茎;菊苣植物及其根 | 7.5%APTA rate, with an APTA certificate of origin | 15% | 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
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.