Customs - Tariff Book Last updated: 24 Jul 2026

Subject to the second part of heading 06.01, 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.

Any reference in heading 06.03 or 06.04 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 97.01.

This Chapter does not cover forage products of heading 12.14.

In headings 07.09, 07.10, 07.11 and 07.12, the word "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (ZEA MAYS VAR. SACCHARATA), fruits of the genus CAPSICUM or of the genus PIMENTA, fennel, parsley, chervil, tarragon, cress and sweet marjoram (MARJORANA HORTENSIS or ORIGANUM MAJORANA).

Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, excluding the following:

However, dried or crushed or ground fruits of the genus CAPSICUM or of the genus PIMENTA are excluded from this Chapter (heading 09.04).

Heading 07.11 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

This Chapter does not cover inedible nuts or fruits.

Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:

Heading 08.12 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows:

This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.

The term "durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

This Chapter does not cover the following:

For the purposes of tariff subheadings 1101.00.20 and 1101.00.30 -

For the purposes of tariff subheading 1102.20.10, super fine maize meal as referred to in the Department of Agriculture, Land Reform and Rural Development Regulations, published by Government Notice No. 63 of 29 January 2016, with a fineness or granulation by mass of at least 80% that shall pass through a 0.3 mm sieve.

Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 23.04 to 23.06.

For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (excluding those of the species VICIA FABA) or of lupines are to be regarded as "seeds of a kind used for sowing".

Heading 12.09 does not, however, apply to the following even if for sowing:

Heading 12.11 applies, inter alia, to the following plants or parts thereof; basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading 12.11 does not, however, apply to the following:

For the purposes of heading 12.12, the terms "seaweeds and other algae" does not include:

For the purposes of subheading 1205.10, the expression "low erucic acid rape or colza seeds" means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 per cent by mass and yielding a solid component which contains less than 30 micromoles/g of glucosinolates.

For the purposes of subheading 1205.10, seeds of a kind used for sowing, covers only rape or colza seeds regarded by the competent national authorities as being for sowing.

Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to the following:

This Chapter does not cover the following products which are to be classified in Section XI:vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 44.04).

Heading 14.04 does not apply to wood wool (heading 44.05) and prepared knots or tufts for broom or brush making (heading 96.03).