Heading · Chapter 06 · Section II, Vegetable products
HS 0603Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
Live trees and other plants, bulbs, roots and the like, cut flowers and ornamental foliage
- Customs duty
- 60%
- 7 tariff items
- GST now
- 18%
- or 0% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5% to 11.5%
- On Indian goods
Codes under this heading
7 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 |
|---|---|---|---|---|
| 0603 11 00 | Roses | 60% | 18% | kg |
| 0603 12 00 | Carnations | 60% | 18% | kg |
| 0603 13 00 | Orchids | 60% | 18% | kg |
| 0603 14 00 | Chrysanthemums | 60% | 18% | kg |
| 0603 15 00 | Lilies (Lilium Spp.) | 60% | 18% | kg |
| 0603 19 00 | Other | 60% | 18% | kg |
| 0603 90 00 | Other | 60% | 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 7 tariff items: 60%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 7 tariff items
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 |
|---|---|---|---|
| 0603 | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, 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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 7 tariff items
China: the same goods (0603)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 9 in force and 3 expired under 0603. 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 |
|---|---|---|---|---|---|---|
| 0603.11.00.00 | Fresh roses鲜的玫瑰 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABPQ |
| 0603.12.00.00 | Fresh carnations鲜的康乃馨 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABPQ |
| 0603.13.00.00 | Fresh orchids鲜的兰花 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABEFPQ |
| 0603.14.00.00 | Fresh chrysanthemums鲜的菊花 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABPQ |
| 0603.15.00.00 | Fresh lilies鲜的百合花 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABPQ |
| 0603.19.00.10 | Fresh cut flowers and flower buds of endangered plants鲜的濒危植物插花及花蕾 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 0% | ABFEPQ |
| 0603.19.00.90 | Other fresh cut flowers and flower buds其他鲜的插花及花蕾 | 5%APTA rate, with an APTA certificate of origin | 10% | 9% | 9% | ABPQ |
| 0603.90.00.10 | Cut flowers and flower buds of endangered plants, dried, dyed, etc.干或染色等加工濒危植物插花及花蕾 | 11.5%APTA rate, with an APTA certificate of origin | 23% | 13% | 0% | ABFEPQ |
| 0603.90.00.90 | Other dried, dyed, etc., cut flowers and flower buds其他干或染色等加工的插花及花蕾 | 11.5%APTA rate, with an APTA certificate of origin | 23% | 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.
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.