UK GLOBAL TARIFF and HORTICULTURE

Once we exit the current transition period at the end of December 2020, businesses may have to pay tariffs to bring goods into the UK, depending on where you are bringing them in from.

The UK has always used the EU’s tariff system – the CET – to apply tariffs outside of the EU, but now it has one of its own – the UK Global Tariff (UKGT).

When trading with the EU the UK has always had zero tariffs, but if there is no free trade agreement with the EU signed by the end of December, the UKGT will have to be applied. Note, that some of these tariffs have been reduced to zero anyway (e.g. shrubs, outdoor plants, trees, unrooted cuttings etc)

The HTA has been working to understand how this affects our members trading, but it is still impossible to tell how the EU negotiations will turn out. We may yet end up with a free trade agreement with the EU or may need to apply the UKGT.

For some members this might represent a reduction in the tariffs they currently have to apply to items commonly brought in from outside the EU (e.g. unrooted cuttings are now zero tariff anyway). For others it might represent an increase in costs if tariffs are applied to products currently brought in from the EU at zero tariff, in the event that no EU trade agreement put in place. (e.g. bulbs, orchids and seed).

There is also the possibility that UK growers may be put at a disadvantage from cheap imports in some product categories, There is no news as to what tariffs the EU will place on plant products to be exported.

Until we know the result of trade negotiations with the EU or other countries, it will be impossible to tell how prices will be affected or how much paperwork will be needed.

The HTA will, of course, keep you up to date, and will be working with Government and other stakeholder organisations to understand the outcomes, and to ensure as little disruption as possible is caused as we move towards the end of the transition period, giving as much time as possible to plan.

More Detail

The UK Government has published the UK’s new Most Favoured Nation (MFN) tariff regime, the UK Global Tariff (UKGT). This will replace the EU’s Common External Tariff (CET) on 1 January 2021 at the end of the Transition Period. 

The UKGT will apply to all goods imported into the UK unless:

This Briefing Note sets out the tariff rates that will apply to certain horticultural products, of particular interest to members of the HTA, imported into the United Kingdom unless one of the exemptions above applies.

This will include imports from EU Member States if no tariff free trade agreement is reached. These tariff rates for ornamentals, plants and certain seeds are set out in the table below.

You can download the full UKGT (csv: 2.5mb). Members will note that many of the product lines have been liberalised, meaning the UK will have a Zero UKGT rate of duty.

UK GLOBAL TARIFF SCHEDULE – ORNAMENTALS, PLANTS AND CERTAIN SEEDS

Commodity Code

Description

CET Duty Rate

UKGT Duty Rate

Change

6011010

Dormant hyacinth bulbs

5.10%

4.00%

Simplified

6011020

Dormant hyacinth bulbs

5.10%

4.00%

Simplified

6011030

Dormant hyacinth bulbs

5.10%

4.00%

Simplified

6011040

Dormant hyacinth bulbs

5.10%

4.00%

Simplified

6011090

Dormant bulbs, tubers, tuberous roots, corms, crowns and rhizomes (excl. for human consumption, hyacinth, narcissi, tulip, gladioli and chicory plants and roots)

5.10%

4.00%

Simplified

6012030

Orchid, hyacinth, narcissi and tulip bulbs, in growth or in flower

9.60%

8.000%

Simplified

6012090

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower (excl. for human consumption, orchids, hyacinths, narcissi, tulips and chicory plants and roots)

6.40%

6.00%

Simplified

6021090

Unrooted cuttings and slips (excl. vines)

4.00%

0.00

Liberalised

6022020

Trees, shrubs and bushes, with bare roots, grafted or not, of kinds which bear edible fruit or nuts (excl. vine slips)

8.30%

0.00%

Liberalised

6022080

Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts (excl. with bare roots, citrus, and vine slips)

8.30%

0.00%

Liberalised

6023000

Rhododendrons and azaleas, grafted or not

8.30%

0.00%

Liberalised

6024000

Roses, whether or not grafted

8.30%

0.00%

Liberalised

6029030

Vegetable and strawberry plants

8.30%

0.00%

Liberalised

6029041

Live forest trees

8.30%

0.00%

Liberalised

6029045

Outdoor rooted cuttings and young plants of trees, shrubs and bushes (excl. fruit, nut and forest trees)

6.50%

0.00%

Liberalised

6029046

Outdoor trees, shrubs and bushes, incl. their roots, with bare roots (excl. cuttings, slips and young plants, and fruit, nut and forest trees)

8.30%

0.00%

Liberalised

6029047

Conifer and evergreen outdoor trees, shrubs and bushes, incl. their roots (excl. with bare roots, cuttings, slips, young plants and fruit, nut and forest trees)

8.30%

0.00%

Liberalised

6029048

Outdoor trees, shrubs and bushes, incl. their roots (excl. with bare roots, cuttings, slips, young plants, conifers, evergreens and fruit, nut and forest trees)

8.30%

0.00%

Liberalised

6029050

Live outdoor plants, incl. their roots (excl. bulbs, tubers, tuberous roots, corms, crowns and rhizomes, incl. chicory plants and roots, unrooted cuttings, slips, rhododendrons, azaleas, roses, mushroom spawn, pineapple plants, vegetable and strawberry plants, trees, shrubs and bushes)

8.30%

0.00%

Liberalised

6029070

Indoor rooted cuttings and young plants (excl. cacti)

6.50%

0.00%

Liberalised

6029091

Indoor flowering plants with buds or flowers (excl. cacti)

6.50%

0.00%

Liberalised

6029099

Live indoor plants and cacti (excl. rooted cuttings, young plants and flowering plants with buds or flowers)

6.50%

0.00%

Liberalised

6042020

Fresh Christmas Trees

2.50%

0.00%

Liberalised

12093000

Seeds of herbaceous plants cultivated mainly for flowers, for sowing

3.00%

2.00%

Simplified

12099130

Salad beet seed or beetroot seed "Beta vulgaris var. conditiva", for sowing

8.30%

8.00%

Simplified

12099180

Vegetable seeds for sowing (excl. salad beet or beetroot "Beta vulgaris var. conditiva")

3.00%

2.00%

Simplified

12099910

Forest-tree seed for sowing

0.00%

0.00%

No change

12099991

Seeds of non-herbaceous plants cultivated mainly for flowers, for sowing

3.00%

2.00%

Simplified

Note: ‘Liberalised’ means the tariff has been reduced to zero. ‘Simplified’ means the tariff has been rounded down or ‘banded’.  

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