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Detailed structure and explanatory notes
COICOP code 09.3.3Structure Notes
- Natural or artificial flowers and foliage, plants, shrubs, bulbs, tubers, seeds, fertilizers, composts, garden peat, turf for lawns, specially treated soils for ornamental gardens, horticultural preparations, pots and pot holders.
Includes: natural and artificial Christmas trees; delivery charges for flowers and plants.
Excludes: gardening gloves (03.1.3); gardening services (04.4.4) or (05.6.2); gardening equipment (05.5.1); gardening tools (05.5.2); insecticides and pesticides for household use (05.6.1).
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