Chapter 06Last updated May 5, 2026

Chapter 06 - Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage (Sri Lanka Customs 2026)

26 tariff codes · Sri Lanka Customs Tariff 2026

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26 of 26

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
06.01Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12.
0601.10	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant	u	-	Free	-	Ex	-	-	2.5%	18%
0601.20.10	Chicory roots	u	-	10%	-	Ex	-	-	2.5%	18%
0601.20.90	Other	u	-	Free	-	Ex	-	-	2.5%	18%
06.02Other live plants (including their roots), cuttings and slips; mushroom spawn (+).
0602.10	Unrooted cuttings and slips	u	-	Free	-	Ex	-	-	2.5%	Ex
0602.20.10	In vitro propogated plants with or without media like agar, of the stages 2 or 3 according to the tissue culture industry standards	u	-	Free	-	Ex	-	-	2.5%	Ex
0602.20.90	Other	u	-	Free	-	Ex	-	-	2.5%	Ex
0602.30.10	In vitro propogated plants with or without media like agar, of the stages 2 or 3 according to the tissue culture industry standards	u	-	Free	-	Ex	-	-	2.5%	Ex
0602.30.90	Other	u	-	Free	-	Ex	-	-	2.5%	Ex
0602.40.10	In vitro propogated plants with or without media like agar, of the stages 2 or 3 according to the tissue culture industry standards	u	-	Free	-	Ex	-	-	2.5%	Ex
0602.40.90	Other	u	-	Free	-	Ex	-	-	2.5%	Ex
0602.90.11	In vitro propogated plants with or without media like agar, of the stages 2 or 3 according to the tissue culture industry standards	kg	-	Free	-	Ex	-	-	2.5%	18%
0602.90.19	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
0602.90.21	In vitro propogated plants with or without media like agar, of the stages 2 or 3 according to the tissue culture industry standards	kg	-	Free	-	Ex	-	-	2.5%	18%
0602.90.29	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
0602.90.91	In vitro propogated plants with or without media like agar, of the stages 2 or 3 according to the tissue culture industry standards	kg	-	Free	-	Ex	-	-	2.5%	Ex
0602.90.99	Other	kg	-	Free	-	10%	-	-	2.5%	Ex
06.03Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
0603.11	Roses	kg	-	20%	40% or Rs.360/= per kg	10%	-	-	2.5%	18%
0603.12	Carnations	kg	-	20%	40% or Rs.360/= per kg	Ex	-	-	2.5%	18%
0603.13	Orchids	kg	-	20%	40% or Rs.360/= per kg	Ex	-	-	2.5%	18%
0603.14	Chrysanthemums	kg	-	20%	40% or Rs.360/= per kg	Ex	-	-	2.5%	18%
0603.15	Lilies (Lilium spp.)	kg	-	20%	40% or Rs.360/= per kg	Ex	-	-	2.5%	18%
0603.19.10	Anthuriums	kg	-	20%	40% or Rs.360/= per kg	Ex	-	-	2.5%	18%
0603.19.90	Other	kg	-	20%	40% or Rs.360/= per kg	10%	-	-	2.5%	18%
0603.90	Other	kg	-	20%	40% or Rs.360/= per kg	10%	-	-	2.5%	18%
06.04Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
0604.20	Fresh	kg	-	20%	20% or Rs.180/= per kg	Ex	-	-	2.5%	18%
0604.90	Other	kg	-	20%	20% or Rs.180/= per kg	Ex	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.

Chapter 06Last updated May 5, 2026

Chapter 06 - Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage (Sri Lanka Customs 2026)

26 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

Calculate import duty →

26 of 26

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
06.01Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12.
0601.10	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant	u	-	Free	-	Ex	-	-	2.5%	18%
0601.20.10	Chicory roots	u	-	10%	-	Ex	-	-	2.5%	18%
0601.20.90	Other	u	-	Free	-	Ex	-	-	2.5%	18%
06.02Other live plants (including their roots), cuttings and slips; mushroom spawn (+).
0602.10	Unrooted cuttings and slips	u	-	Free	-	Ex	-	-	2.5%	Ex
0602.20.10	In vitro propogated plants with or without media like agar, of the stages 2 or 3 according to the tissue culture industry standards	u	-	Free	-	Ex	-	-	2.5%	Ex
0602.20.90	Other	u	-	Free	-	Ex	-	-	2.5%	Ex
0602.30.10	In vitro propogated plants with or without media like agar, of the stages 2 or 3 according to the tissue culture industry standards	u	-	Free	-	Ex	-	-	2.5%	Ex
0602.30.90	Other	u	-	Free	-	Ex	-	-	2.5%	Ex
0602.40.10	In vitro propogated plants with or without media like agar, of the stages 2 or 3 according to the tissue culture industry standards	u	-	Free	-	Ex	-	-	2.5%	Ex
0602.40.90	Other	u	-	Free	-	Ex	-	-	2.5%	Ex
0602.90.11	In vitro propogated plants with or without media like agar, of the stages 2 or 3 according to the tissue culture industry standards	kg	-	Free	-	Ex	-	-	2.5%	18%
0602.90.19	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
0602.90.21	In vitro propogated plants with or without media like agar, of the stages 2 or 3 according to the tissue culture industry standards	kg	-	Free	-	Ex	-	-	2.5%	18%
0602.90.29	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
0602.90.91	In vitro propogated plants with or without media like agar, of the stages 2 or 3 according to the tissue culture industry standards	kg	-	Free	-	Ex	-	-	2.5%	Ex
0602.90.99	Other	kg	-	Free	-	10%	-	-	2.5%	Ex
06.03Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
0603.11	Roses	kg	-	20%	40% or Rs.360/= per kg	10%	-	-	2.5%	18%
0603.12	Carnations	kg	-	20%	40% or Rs.360/= per kg	Ex	-	-	2.5%	18%
0603.13	Orchids	kg	-	20%	40% or Rs.360/= per kg	Ex	-	-	2.5%	18%
0603.14	Chrysanthemums	kg	-	20%	40% or Rs.360/= per kg	Ex	-	-	2.5%	18%
0603.15	Lilies (Lilium spp.)	kg	-	20%	40% or Rs.360/= per kg	Ex	-	-	2.5%	18%
0603.19.10	Anthuriums	kg	-	20%	40% or Rs.360/= per kg	Ex	-	-	2.5%	18%
0603.19.90	Other	kg	-	20%	40% or Rs.360/= per kg	10%	-	-	2.5%	18%
0603.90	Other	kg	-	20%	40% or Rs.360/= per kg	10%	-	-	2.5%	18%
06.04Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
0604.20	Fresh	kg	-	20%	20% or Rs.180/= per kg	Ex	-	-	2.5%	18%
0604.90	Other	kg	-	20%	20% or Rs.180/= per kg	Ex	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.