Florists or nurserymen using tariff item No. 0602.90.10 are expected to employ good horticultural practice. Plants classified using tariff item No. 0602.90.10 must have new growth in evidence, and must not be in distress prior to disposal. Where doubt exists, customs officers will consult with local Agriculture and Agri-Food Canada officials for their expert opinion. Prior to disposal 10. This phrase provides that the florist or nurseryman must carry out the growing on or forcing process at his usual place of business before disposing of the plant stock in any manner.
Shrubs are multi-stemmed woody plants, reaching a height of less than three metres at maturity.
A tree has a central woody stem and is over three metres high when fully grown. ITEM NO. 0602.90.10 14. These are imported only for forcing or growing on. However, end-use documentation is required if these plants are imported in active growth as they may not be for forcing purposes or growing on in that condition. Refunds of the goods and services tax will not be processed by customs.