0. Bottom line first: What is in / not in this Chapter (ultra-summary)
- Typical examples INCLUDED in this Chapter (3–6):
- 0601: Tulip/lily bulbs for planting (dormant or in growth / in flower). (国際税関機構)
- 0602: Potted live plants; grafted fruit-tree saplings; unrooted cuttings; mushroom spawn. (国際税関機構)
- 0603: Cut roses/carnations/orchids for bouquets (fresh) and also dried/treated decorative cut flowers. (国際税関機構)
- 0604: Decorative foliage/branches (no flowers/buds), decorative grasses, mosses, lichens (fresh or dried/treated). (国際税関機構)
- Bouquets / wreaths made from natural flowers/foliage (even with ribbons/wire/etc.) stay in 0603/0604 (accessories ignored for this purpose). (国際税関機構)
- Typical examples commonly EXCLUDED (3–6; include likely alternative Chapter/Heading):
- Potatoes, onions, shallots, garlic, etc. → Chapter 7 (even if “for planting”). (国際税関機構)
- Seeds for sowing → typically Chapter 12 (e.g., 1209).
- Artificial flowers / artificial foliage → Chapter 67 (e.g., 6702).
- Collages / decorative plaques made with dried flowers/foliage mounted to a backing → heading 9701 (explicitly excluded from 0603/0604). (国際税関機構)
- The top practical decision points (1–3):
- Live planting material vs cut decorative parts (0601/0602 vs 0603/0604). (国際税関機構)
- “Chapter 7 vegetable” exclusion (potatoes/onions/garlic etc. don’t move into Chapter 6 even if marketed as planting stock). (国際税関機構)
- For dried/treated material: is it of a kind suitable for bouquets/ornamental purposes (0603/0604) vs industrial/food/medicinal plant material (often other chapters)?
- (Optional) Situations where misclassification tends to be “high-cost” in practice:
1. How to reach this Chapter (classification logic)
1-1. Core classification rules (where GIR matters)
- GIR 1 (start here): For Chapter 6, the biggest “yes/no” decisions come from the Chapter 6 Notes and the heading wording (live vs cut, planting vs ornamental, specific exclusions like Chapter 7 vegetables). (国際税関機構)
- GIR 6 (then refine): Once the correct 4-digit Heading is chosen (0601–0604), you classify into the correct 6-digit Subheading based on the subheading wording (e.g., dormant vs in growth; unrooted cuttings; flower type). (国際税関機構)
- Practical perspective to avoid “classifying by product name only”:
- Identify condition (live / cut / dried / treated), presence of roots, presence of flowers/buds, and the commercial reality (nursery/florist type goods vs edible vegetables). (国際税関機構)
- Capture the scientific name / species where possible (especially for regulated plants and for “edible fruit/nut trees” vs other plants). (国際税関機構)
- Reminder for Japan operations: HS is 6-digit internationally; Japan import declaration uses a national tariff line / statistical code (9-digit)—do not mix these. (関税庁)
1-2. Decision flow (pseudo flowchart)
- Step 1: Is it a plant/plant part presented as nursery/florist planting/ornamental goods?
- If yes, Chapter 6 is a candidate (subject to exclusions). (国際税関機構)
- Step 2: Live planting material vs cut ornamentals
- Bulbs/tubers/corms/rhizomes / chicory plants & roots → 0601 (but watch Chapter 7 exclusions; and chicory root boundary to 1212). (国際税関機構)
- Other live plants (incl. roots), cuttings/slips, mushroom spawn → 0602. (国際税関機構)
- Cut flowers / flower buds (for bouquets/ornamental; fresh or dried/treated) → 0603. (国際税関機構)
- Foliage/branches/etc. without flowers/buds + grasses/mosses/lichens (for bouquets/ornamental; fresh or dried/treated) → 0604. (国際税関機構)
- Step 3: Apply the Chapter Notes “flip points”
- Common boundary disputes (e.g., boundary between Chapter X and Chapter Y):
- Chapter 6 vs Chapter 7: “planting material” vs specific excluded vegetables (seed potatoes; onion sets). (国際税関機構)
- 0603 vs 0604: presence of flowers/buds vs none. (国際税関機構)
- Chapter 6 vs Chapter 12: dried plant material as ornament (0603/0604) vs dried plant material for tea/medicinal/industrial use (often Chapter 12). (Often fact-specific; see Section 2-2 & Section 4.)
2. Main Headings (4-digit) and what they cover
2-1. Table of key 4-digit Headings (REQUIRED)
- Rule:
- If the Chapter has few Headings: list ALL
- If many: list 10–20 that are operationally important (frequent / high error / regulatory or origin-impacting) + group “Others”
Use this table format:
| Heading (4-digit) | Plain-English summary | Typical examples (products) | Key decision criteria / exclusions / cautions |
|---|---|---|---|
| 0601 | Bulbs/tubers/rhizomes etc. (dormant or growing) for planting; plus chicory plants/roots (except those classified elsewhere) | Tulip bulbs, lily bulbs; chicory plants/roots (as presented) | Watch Chapter 7 exclusions (e.g., potatoes/onions not here). Dormant vs in growth affects 6-digit. (国際税関機構) |
| 0602 | Other live plants (incl. roots), cuttings/slips, mushroom spawn | Potted plants; grafted fruit trees; unrooted cuttings; mushroom spawn | “Live” and “nursery/florist type goods” is central. Unrooted cuttings are a specific 6-digit. (国際税関機構) |
| 0603 | Cut flowers & flower buds suitable for bouquets/ornamental (fresh or dried/treated) | Cut roses; cut orchids; dried decorative flowers | Includes decorative dried/treated cut flowers if suitable for bouquets/ornament. Note-driven inclusion of bouquets/wreaths. (国際税関機構) |
| 0604 | Foliage/branches/parts without flowers/buds + grasses/mosses/lichens, suitable for bouquets/ornamental (fresh or dried/treated) | Eucalyptus branches (no flowers); decorative moss; decorative grasses | Key: no flowers/buds + “bouquet/ornamental” kind. Note-driven inclusion of wreaths etc made from these. (国際税関機構) |
2-2. Operationally important splits at the 6-digit Subheading level (REQUIRED)
- Organize the main split criteria (e.g., weight, composition %, end-use, processing state, form/shape, packaging, standards)
- 2–5 confusing Subheading pairs/groups:
- Pair/Group 1: 0601.10 vs 0601.20
- Where the split happens: Dormant planting material vs in growth / in flower (and chicory plants/roots wording sits in 0601.20 line in HS2022). (国際税関機構)
- Information needed to decide:
- Is the bulb/tuber/rhizome dormant or actively growing / flowering at import/export?
- Photos at packing + supplier description (e.g., “dormant bulbs for forcing”).
- Typical mistake pattern: treating “dormant vs sprouted” as irrelevant and defaulting all bulbs to 0601.10.
- Pair/Group 2: 0602.10 vs 0602.90
- Where the split happens: Unrooted cuttings and slips (0602.10) vs other live plants (often rooted / in pots / otherwise not just unrooted cuttings). (国際税関機構)
- Information needed to decide:
- Are the cuttings unrooted at the time of shipment?
- Packaging evidence (propagation trays, rooting medium, bare stems).
- Typical mistake pattern: describing everything as “cuttings” on the invoice, even when the plants are already rooted (leading to a wrong 6-digit).
- Pair/Group 3: 0602.20 vs 0602.90
- Where the split happens: trees/shrubs/bushes of kinds which bear edible fruit or nuts vs “other”. (国際税関機構)
- Information needed to decide:
- Species/botanical name (apple, citrus, walnut, etc.).
- “Edible fruit/nut bearing” vs purely ornamental varieties.
- Typical mistake pattern: classifying all saplings as “other” due to missing botanical detail.
- Pair/Group 4: 0603 vs 0604
- Where the split happens: presence of flowers/flower buds (0603) vs no flowers/flower buds (0604). (国際税関機構)
- Information needed to decide:
- Clear photos of the shipped item.
- Product description: “cut flowers” vs “foliage/greens/moss”.
- Typical mistake pattern: treating “decorative greens” as cut flowers, or classifying mixed bundles without describing which components have flowers/buds.
- Pair/Group 1: 0601.10 vs 0601.20
3. Interpreting Section Notes and Chapter Notes (legal text → practical meaning)
3-1. Relevant Section Notes
- Key points (summary):
- Section II defines the term “pellets” (agglomerated by compression or with a small binder proportion). (国際税関機構)
- Practical meaning (with concrete examples):
- If your product is a pelletized plant material (e.g., compressed plant pellets for feed/bedding), the “pellets” definition can matter for classifying the product in the correct Vegetable Products chapter—but this is usually not Chapter 6 because Chapter 6 focuses on live plants and ornamental cut materials. (国際税関機構)
- Typical patterns where a Section Note “moves you to another Chapter”:
- “Plant-based pellet products” are commonly pushed into other headings/chapters depending on the underlying plant material and intended use—so don’t assume “plant = Chapter 6.” (国際税関機構)
3-2. Chapter Notes for this Chapter
- Key points (summary):
- Chapter 6 is narrowly focused on live trees and goods typically supplied by nurseries/florists for planting or ornamental use, and it explicitly excludes certain vegetables of Chapter 7 (potatoes/onions/shallots/garlic/etc.). (国際税関機構)
- Headings 0603/0604 explicitly cover bouquets, wreaths, floral baskets, etc. made wholly or partly of qualifying flowers/foliage (accessories ignored), but exclude collages/decorative plaques (9701). (国際税関機構)
- Definitions (if any):
- Practically, “nursery/florist-type goods” is determined by how the goods are presented in trade: planting stock (live) or ornamental cut material (fresh/dried/treated). (国際税関機構)
- Exclusions (state alternative Chapter/Heading explicitly):
4. How the Chapter Notes change classification outcomes (where the code flips)
Purpose: make “note-driven splits” visible.
- Impact point 1: “Planting material” does NOT override the Chapter 7 exclusion
- What to check (information needed):
- Is the item specifically one of the excluded vegetables (e.g., potato tubers; onion/garlic/shallot bulbs)? (国際税関機構)
- Evidence to collect in practice (spec sheets, composition data, SDS, catalogs, photos, process flow, etc.):
- Botanical name + trade name (e.g., “seed potato”).
- Photos and supplier documents showing it is potato/onion/etc.
- Typical misclassification:
- Declaring seed potatoes as 0601 because they are “for planting.” (They remain Chapter 7.) (国際税関機構)
- What to check (information needed):
- Impact point 2: Bouquets/wreaths stay inside 0603/0604 (accessories ignored), but collages do not
- What to check (information needed):
- Is the item a bouquet/wreath/floral basket made of natural cut flowers/foliage (with ribbon/wire/basket)? Or is it a mounted decorative plaque/collage? (国際税関機構)
- Evidence to collect in practice:
- Composition breakdown (flowers vs foliage vs accessories).
- Photos showing whether it is “arrangement” vs “mounted plaque/collage.”
- Typical misclassification:
- Classifying natural bouquets as “other decorative articles,” or classifying a mounted collage as 0603/0604 instead of 9701. (国際税関機構)
- What to check (information needed):
5. Common mistakes in practice (cause → correction)
Write 5–10 items using this exact pattern:
- Mistake:
- Why it happens:
- Correct approach (which Note / which Heading logic supports it):
- Prevention (documents to verify / internal questions to ask):
- Mistake: Classifying seed potatoes as 0601 (“bulbs/tubers for planting”)
- Why it happens: “Seed” and “for planting” language triggers “Chapter 6 planting material” thinking.
- Correct approach (which Note / which Heading logic supports it): Chapter 6 explicitly excludes potatoes (Chapter 7), even if used for planting. (国際税関機構)
- Prevention (documents to verify / internal questions to ask):
- Verify botanical identity: potato tuber vs ornamental bulb.
- Ask: “Is this a Chapter 7 vegetable specifically listed in the exclusion?”
- Keep supplier statement + photos for the file.
- Mistake: Classifying onion/garlic sets for planting as 0601
- Why it happens: They look like “bulbs,” and are sold for planting.
- Correct approach (which Note / which Heading logic supports it): Chapter 6 excludes onions, shallots, garlic (Chapter 7). (国際税関機構)
- Prevention (documents to verify / internal questions to ask):
- Ask: “Is it onion/garlic/shallot?” If yes, route to Chapter 7 review.
- Use clear invoice descriptions (species + “edible vegetable bulb”).
- Mistake: Using 0602.90 (“other live plants”) for shipments of unrooted cuttings
- Why it happens: Invoices say “cuttings,” but nobody confirms “rooted vs unrooted.”
- Correct approach (which Note / which Heading logic supports it): HS2022 provides 0602.10 specifically for unrooted cuttings and slips. (国際税関機構)
- Prevention (documents to verify / internal questions to ask):
- Ask packing team: “Any roots present at shipment?”
- Attach photos of trays/cuttings to shipping documents.
- Mistake: Classifying live potted seedlings as Chapter 7 vegetables
- Why it happens: Product is “tomato” / “lettuce” so staff default to vegetable chapters.
- Correct approach (which Note / which Heading logic supports it): Chapter 6 includes seedling vegetables when supplied as nursery planting goods. (国際税関機構)
- Prevention (documents to verify / internal questions to ask):
- Ask: “Are we shipping seedlings for planting (live plants) or harvested vegetables?”
- Keep nursery catalog listing + planting instructions.
- Mistake: Classifying a natural flower bouquet (with ribbon/basket) outside Chapter 6
- Why it happens: People treat it as a “made-up article” because it is arranged and has accessories.
- Correct approach (which Note / which Heading logic supports it): 0603/0604 references include bouquets, floral baskets, wreaths etc; accessories are ignored for this purpose. (国際税関機構)
- Prevention (documents to verify / internal questions to ask):
- Keep photos + item composition.
- Ask: “Is it wholly/partly made of 0603/0604 materials?”
- Mistake: Mixing up 0603 vs 0604 for decorative bundles
- Why it happens: “Decorative greens” are marketed like flowers; bundles may be mixed.
- Correct approach (which Note / which Heading logic supports it): 0603 is for flowers/buds; 0604 is for foliage/branches/parts without flowers/buds (plus grasses/mosses/lichens). (国際税関機構)
- Prevention (documents to verify / internal questions to ask):
- Require photos showing whether flowers/buds are present.
- Split invoices/packing lists for mixed consignments if practical.
- Mistake: Treating decorative dried flowers as “medicinal/tea herbs” (or vice versa) without evidence
- Why it happens: Some plants (e.g., lavender, chamomile) can be sold as ornamentals or for consumption.
- Correct approach (which Note / which Heading logic supports it): For 0603/0604 the goods must be of a kind suitable for bouquets/ornamental purposes; if the commercial form is clearly for food/tea/industrial extraction, other chapters may apply. (国際税関機構)
- Prevention (documents to verify / internal questions to ask):
- Information needed to decide: intended market channel, packaging/labels (food-grade vs decorative), and product specs.
- Keep label images and product brochure in the file.
- Mistake: Ignoring CITES/quarantine compliance because “HS code is correct”
- Why it happens: Teams treat classification as the only requirement.
- Correct approach (which Note / which Heading logic supports it): HS classification does not remove regulatory obligations; Japan plant quarantine requires inspection/phytosanitary documents for many plant items, and CITES may require permits for listed species. (農林水産省)
- Prevention (documents to verify / internal questions to ask):
- Always capture botanical name/species.
- Confirm phytosanitary certificate/inspection plan; screen for CITES-listed species.
6. Points to watch for FTA/EPA origin certification
6-1. Relationship between HS classification and PSR (Product-Specific Rules)
- HS assignment drives PSR selection (misclassification breaks the origin analysis)
- If you classify a live plant under the wrong HS code (e.g., 0602 vs a different chapter), you may apply the wrong PSR and invalidate origin documentation.
- Common pitfalls (HS for materials vs HS for final goods; evaluating processes; etc.)
- For nurseries: the “materials” might be imported bulbs/cuttings; the “final good” is the exported plant/flower. Your origin story depends on what the PSR requires and how the agreement defines qualifying production.
6-2. HS version differences referenced by agreements (HS2012 / HS2017 / HS2022)
Assumption for this guide: Japan operations; the agreements below are common in practice.
- CPTPP: PSR annex is written in HS2012 (the annex headings explicitly label HS2012). (fta.miti.gov.my)
- Practical caution: if you classify internally in HS2022, you must transpose HS codes to HS2012 for PSR lookup (and keep evidence of the mapping used).
- Japan–EU EPA: PSR annex column header indicates HS2017 classification. (関税庁)
- Practical caution: map your HS2022 declaration code to the agreement’s HS2017 structure when selecting PSR (especially if your company uses HS2022-based ERP codes).
- RCEP: a “transposed PSR in HS2022” was adopted (30 June 2022) and implemented by the Parties from 1 January 2023 (per the published transposed PSR document). (関税庁)
- Practical caution: confirm whether the operational PSR list you are using is the HS2022 transposed version for the relevant Party(ies).
General handling of transposition (old → new mapping):
- Keep a simple internal file showing:
- (a) HS2022 code you declare,
- (b) the HS edition used by the agreement annex,
- (c) mapping basis (correlation tables / official transposition list),
- (d) the PSR you applied, and why.
6-3. Practical checklist (data needed for origin analysis)
- BOM, cost data, processing steps, country of origin, HS for non-originating materials, RVC assumptions
- For plants/flowers, also collect:
- country where the plant was grown/propagated,
- origin of bulbs/cuttings/seedlings,
- production steps (propagation, grafting, forcing, greenhouse growth).
- For plants/flowers, also collect:
- Supporting documents & retention (general guidance)
- Nursery production records (dates, quantities), supplier origin statements, shipping/receiving logs, photos, and any certificates (as applicable).
7. Differences between HS2022 and earlier HS editions (what changed and why)
7-1. Change summary (REQUIRED TABLE)
| Comparison (e.g., HS2017→HS2022) | Change type (new / deleted / split / merged / wording / scope) | Codes affected | Practical meaning of the change | Operational impact |
|---|---|---|---|---|
| HS2017→HS2022 | No change detected at HS6 level for Chapter 06 (not listed among correlation-table changes) | 0601–0604 | No HS6 remapping needed for Chapter 06 when moving HS2017→HS2022 | Focus instead on national tariff line changes and regulatory/origin documentation |
7-2. Why it changed (REQUIRED)
- No change (HS2017→HS2022) for Chapter 06 at HS6 level.
- Basis:
8. HS codes added or removed before HS2022 (historical perspective)
- Summarize major additions/deletions/restructures across HS2007 → HS2012 → HS2017 → HS2022 in a table
- Where possible, show mappings (old code → new code, or “no direct mapping/unknown”)
| Edition step | Major change (summary) | Codes affected (Chapter 06) | Mapping note (old → new) | Evidence / practical takeaway |
|---|---|---|---|---|
| HS2007→HS2012 | No change detected for Chapter 06 at HS6 level in the correlation-table change lists | 0601–0604 | No HS6 remap indicated | No “060” entries found in the HS2007↔HS2012 correlation-table change content. (関税庁) |
| HS2012→HS2017 | No change detected for Chapter 06 at HS6 level in the correlation-table change lists | 0601–0604 | No HS6 remap indicated | No “060” entries found in the HS2012↔HS2017 correlation-table change content. (関税庁) |
| HS2017→HS2022 | No change detected for Chapter 06 at HS6 level in the correlation-table change lists | 0601–0604 | No HS6 remap indicated | No “060” entries found in the HS2017↔HS2022 correlation-table change content. (国際税関機構) |
9. Clearance trouble scenarios caused by violating Notes (case-style)
Provide 3–5 cases in this exact pattern:
- Case name (short):
- What went wrong (which Chapter Note / Section Note was violated):
- Why it happens (product naming, set treatment, end-use misunderstanding, processing state misunderstanding, etc.):
- Typical impacts (general: amendments, additional duty/tax, increased inspection, delays, etc.):
- Prevention (advance ruling, pre-check, document readiness, etc.):
- Case name (short): “Vegetable seedlings declared as vegetables”
- What went wrong (which Chapter Note / Section Note was violated): Chapter 6 scope includes seedling vegetables as nursery planting goods; they were treated as harvested vegetables. (国際税関機構)
- Why it happens (product naming, set treatment, end-use misunderstanding, processing state misunderstanding, etc.): Invoice only says “tomato” without stating “seedlings for planting.”
- Typical impacts (general: amendments, additional duty/tax, increased inspection, delays, etc.): Classification amendment, declaration correction, delays.
- Prevention (advance ruling, pre-check, document readiness, etc.):
- Use invoice wording like “live seedlings for planting.”
- Keep nursery catalog + photos.
- Case name (short): “Seed potatoes / onion sets treated as Chapter 6 planting stock”
- What went wrong (which Chapter Note / Section Note was violated): Chapter 6 explicitly excludes certain vegetables of Chapter 7 (including potatoes/onions/shallots/garlic). (国際税関機構)
- Why it happens: “For planting” label drives an assumption that Chapter 6 always applies.
- Typical impacts: Reclassification, additional duties/taxes (if any), delays.
- Prevention:
- Add a “Chapter 7 exclusion check” in internal SOP for 0601 candidates.
- Case name (short): “Chicory root product misrouted into 0601”
- What went wrong (which Chapter Note / Section Note was violated): Heading 0601 includes chicory plants/roots other than roots of heading 1212; shipment was actually a 1212-type root product (fact pattern dependent). (国際税関機構)
- Why it happens: The word “root” + “plant product” leads staff to default to Chapter 6 without confirming form/use.
- Typical impacts: Amendments, possible documentary requests (processing state, intended use).
- Prevention:
- Information needed to decide: fresh/live root for planting vs dried/processed root for other uses.
- Keep processing description + labels.
- Case name (short): “Natural bouquets declared as ‘other decorative articles’”
- What went wrong (which Chapter Note / Section Note was violated): The Chapter 6 Note expands 0603/0604 to include bouquets, floral baskets, wreaths made of qualifying goods (accessories ignored). (国際税関機構)
- Why it happens: Set treatment misunderstanding (ribbon/basket makes it feel like a “manufactured article”).
- Typical impacts: Reclassification, value/duty re-check, delays.
- Prevention:
- Provide composition evidence + photos; keep an internal rule: “natural flower/foliage bouquets stay in 0603/0604.”
- Case name (short): “Mounted dried-flower plaque declared as 0603/0604”
- What went wrong (which Chapter Note / Section Note was violated): Chapter 6 Note excludes collages or similar decorative plaques from 0603/0604 (points to 9701). (国際税関機構)
- Why it happens: People see flowers/foliage and stop analysis at Chapter 6.
- Typical impacts: Reclassification, possible additional formalities depending on customs practice.
- Prevention:
- Ask: “Is it mounted to a base as a decorative plaque/collage?”
- Keep product photos + marketing description.
10. Import/export regulatory considerations (compliance)
- For Japan, summarize frequent regulations/permits/quarantine relevant to this Chapter (only if applicable)
- Use these axes (only those that apply):
- Quarantine / sanitary & phytosanitary (SPS)
- CITES / species restrictions
- Export controls (if applicable)
- Other permits / notifications
- Official places to verify (agencies / official guides / contact points):
- Typical preparatory documents (general):
Japan-focused summary (most relevant axes for Chapter 06):
- Quarantine / sanitary & phytosanitary (SPS)
- Live plants, bulbs, cut flowers, foliage, etc. frequently trigger plant quarantine controls on import into Japan.
- Japan’s Plant Protection Station guidance indicates importers/travelers are generally required to present a phytosanitary certificate (issued by the exporting country) and undergo import inspection; if documents are not presented, disposal may occur, and penalties may apply for illegal import. (農林水産省)
- Practical compliance takeaway: HS classification is not enough—build a pre-shipment checklist with your forwarder/supplier.
- CITES / species restrictions
- If the plant species is listed under CITES, Japan’s METI guidance indicates importers may need an export permit/re-export certificate from the exporting country, and for certain listed species may also need Japanese approvals/confirmations. (経済産業省)
- Japan Customs notes that CITES-controlled imports require relevant permits/licenses and submission to Customs at import declaration. (関税庁)
- Practical compliance takeaway: always collect botanical name/species and screen for CITES.
- Export controls (if applicable)
- Not typically applicable for Chapter 06 goods as “export controls” in the strategic goods sense (but confirm if your shipment includes unusual biological materials).
- Other permits / notifications
- Depending on species and treatment (e.g., soil presence, pest-risk), additional documentary/inspection steps may be required—verify with the Plant Protection Station.
- Official places to verify (agencies / official guides / contact points):
- Typical preparatory documents (general):
- Botanical name/species, photos, invoice & packing list with precise descriptions
- Phytosanitary certificate (where required) + inspection arrangements
- CITES documents (where applicable)
- Any supplier declarations needed for origin claims
11. Practical checklist (classification → clearance → origin → regulations)
- Before classification (collect product information)
- Is it live or cut? Roots present? Flowers/buds present? Fresh/dried/treated?
- Botanical name/species; intended market channel (nursery/florist vs food/industrial).
- After classification (re-check Notes / exclusions / boundaries)
- Before declaration (invoice description, units, supporting documents)
- Ensure invoice wording matches HS logic: “live plants,” “unrooted cuttings,” “cut flowers,” “foliage without flowers,” etc.
- Keep clear photos; ensure units/quantities align with customs practice.
- FTA/EPA checks (PSR, materials, processes, retention)
- Confirm which HS edition the agreement uses (HS2012/HS2017/HS2022) and map accordingly. (fta.miti.gov.my)
- Retain propagation/growing records and supplier origin evidence.
- Regulatory checks (permits/notifications/inspection)
12. References (sources)
- WCO (HS2022 legal text, correlation tables, amendment package, etc.)
- Japan customs and public-agency guidance
- FTA/EPA texts, annexes, operational guidance
- Others (industry associations, official statistics, etc.)
For each web source, include “Accessed: YYYY-MM-DD”. - [WCO-HS-CH06-2022] HS Nomenclature 2022 — Chapter 6 (legal text excerpt: headings/subheadings + notes) — World Customs Organization.
https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0206_2022e.pdf?la=enAccessed: 2026-02-14. (国際税関機構) - [WCO-HS-SECII-2022] HS Nomenclature 2022 — Section II Notes — World Customs Organization.
https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0200_2022e.pdf?la=enAccessed: 2026-02-14. (国際税関機構) - [WCO-CORR-2017-2022] Correlation Tables HS2017→HS2022 (Table II) — World Customs Organization.
https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/correlation-tables-hs-2017-2022.aspxAccessed: 2026-02-14. (国際税関機構) - [JP-CORR-2007-2012] Correlating HS2012 to HS2007 (WCO correlation tables copy) — Japan Customs.
https://www.customs.go.jp/roo/text/HS2012-HS2007.pdfAccessed: 2026-02-14. (関税庁) - [JP-CORR-2012-2017] Correlating HS2017 to HS2012 (WCO correlation tables copy) — Japan Customs.
https://www.customs.go.jp/roo/text/HS2017-HS2012.pdfAccessed: 2026-02-14. (関税庁) - [JP-WEBTARIFF-CH06-NOTES] Chapter 06 Notes (reference implementation text) — Japan Tariff Association (webTARIFF).
https://www.kanzei.or.jp/statistical/popcontent/note/tariff/hs2dig/e/06Accessed: 2026-02-14. (関税局) - [JP-WEBTARIFF-CH06-HEADINGS] Chapter 06 heading list (HS 2-digit headline) — Japan Tariff Association (webTARIFF).
https://www.kanzei.or.jp/statistical/tariff/headline/hs2dig/e/06Accessed: 2026-02-14. (関税局) - [JP-MAFF-PPS-IMPORT] Plant Quarantine / Bringing plants into Japan — MAFF Plant Protection Station.
https://www.maff.go.jp/pps/j/trip/top1en.htmlAccessed: 2026-02-14. (農林水産省) - [JP-MAFF-PPS-ENGLISH] Plant Quarantine Inspections (Q&A) — MAFF Plant Protection Station.
https://www.maff.go.jp/pps/j/introduction/english.htmlAccessed: 2026-02-14. (農林水産省) - [JP-MAFF-PPS-LEAFLET] Plant Quarantine Inspections of Japan (leaflet) — MAFF Plant Protection Station.
https://www.maff.go.jp/pps/j/guidance/leaflet/pdf/en.pdfAccessed: 2026-02-14. (農林水産省) - [JP-METI-CITES-IMPORT] Imports of goods related to the CITES — METI Japan.
https://www.meti.go.jp/english/policy/external_economy/CITES/cites_imports.htmlAccessed: 2026-02-14. (経済産業省) - [JP-CUSTOMS-CITES-FAQ] Import restrictions in accordance with CITES — Japan Customs.
https://www.customs.go.jp/english/c-answer_e/imtsukan/1808_e.htmAccessed: 2026-02-14. (関税庁) - [FTA-CPTPP-PSR] CPTPP Annex 3-D Product-Specific Rules of Origin (HS2012 labeling) — MITI Malaysia (text hosting).
https://fta.miti.gov.my/miti-fta/resources/Text%20of%20TPPA%20%28160516%29/Annex_3-D._Product-Specific_Rules_of_Origin_.pdfAccessed: 2026-02-14. (fta.miti.gov.my) - [FTA-JP-EU-PSR] Japan–EU EPA Annex 3-B Product Specific Rules of Origin (HS2017 labeling) — Japan Customs.
https://www.customs.go.jp/roo/english/text/eu3.pdfAccessed: 2026-02-14. (関税庁) - [FTA-RCEP-PSR-HS2022] RCEP Product-Specific Rules (transposed PSR in HS2022; implementation from 2023-01-01) — Japan Customs.
https://www.customs.go.jp/roo/information/rcep/rc_en_3a2.pdfAccessed: 2026-02-14. (関税庁) - [JP-ADVANCE-RULING-CLASS] Advance Ruling on Classification — Japan Customs.
https://www.customs.go.jp/english/advance/classification.htmAccessed: 2026-02-14. (関税庁)
Disclaimer (MUST BE INCLUDED VERBATIM; DO NOT MODIFY)
This material is provided for general informational purposes regarding HS classification, customs clearance, FTA/EPA rules of origin, and import/export regulations. It does not constitute legal advice, tax advice, customs advice, or a definitive classification ruling for any specific transaction. Final HS classification is determined by the customs authority of the importing/exporting country, and classification outcomes may differ for the same or similar products depending on specifications, composition, end-use, form, degree of processing, commercial reality, documentation, and other transaction-specific facts. Tariff rates, origin rules, import/export regulations, permits, and inspection requirements may change due to legal amendments or administrative updates; you must always verify the latest official laws, regulations, public notices, and agreement texts. For important transactions, you should consider using the customs advance ruling system and/or consulting qualified professionals (customs brokers, attorneys, tax advisors) and conduct appropriate verification before making decisions. The author assumes no liability for any damages arising from the use of, or inability to use, this material.
Appendix A. Key national tariff line subdivisions in Japan (optional)
- Only include subdivisions where HS6 → national code differences materially affect operations
- Japan declarations commonly require a national statistical code (9 digits) beyond HS6; duty rates, statistical reporting, and some procedural requirements may hinge on the correct 9-digit selection. (関税庁)
- Practical tip for Chapter 06:
- 0602.90 (“Other”) is operationally broad; Japan’s national subdivisions can be more granular by plant type—confirm the correct national tariff line code in the tariff schedule/web tariff tools during declaration preparation.
Appendix B. How to find customs advance rulings / decisions (optional)
- What information to prepare to make consultations efficient (general guidance)
- Japan has an Advance Classification Ruling System that allows traders to ask Customs about tariff classification and duty rate before importation. (関税庁)
- What to prepare for an efficient classification consultation/ruling request (practical):
- Product description (what it is, how it is sold), photos
- Botanical name/species for plants (critical for Chapter 06 splits and for SPS/CITES screening)
- Condition at shipment (live/dormant/growing; rooted/unrooted; with flowers/buds or not; fresh/dried/treated)
- Catalogs, labels, and any production/propagation notes (especially for seedlings, cuttings, and bulbs)
- For bouquets/arrangements: composition list (flowers/foliage/accessories) and photos
This material is provided for general informational purposes regarding HS classification, customs clearance, FTA/EPA rules of origin, and import/export regulations. It does not constitute legal advice, tax advice, customs advice, or a definitive classification ruling for any specific transaction. Final HS classification is determined by the customs authority of the importing/exporting country, and classification outcomes may differ for the same or similar products depending on specifications, composition, end-use, form, degree of processing, commercial reality, documentation, and other transaction-specific facts. Tariff rates, origin rules, import/export regulations, permits, and inspection requirements may change due to legal amendments or administrative updates; you must always verify the latest official laws, regulations, public notices, and agreement texts. For important transactions, you should consider using the customs advance ruling system and/or consulting qualified professionals (customs brokers, attorneys, tax advisors) and conduct appropriate verification before making decisions. The author assumes no liability for any damages arising from the use of, or inability to use, this material.