This is the key phrase of Article 73:
"The Commission shall establish, by means of implementing acts, that plants other than those included in the list referred to in Article 72(1) shall be subject to a phytosanitary certificate for introduction into the territory of the Union."
The list referred to in Article 72(1) already exists. It was adopted by the EU Commission on 28 November 2019. It is the Annex XI/Anhang XI, which you can find in the link I already posted. This list contains seeds of many different plants as EXEMPT of a phytosanitary certificate (beware: 'seeds' are also 'plants' in the language of this legal regulation).
Article 73 refers to all the other plants, apart from those that are mentioned in the said list. It would make no sense to create the list referred to in Article 72(1), if the Article 73 would be superior, as you claim. This is not how you create legal acts. The Annex XI would not say "Zum Anpflanzen bestimmte Pflanzen außer Samen" in that case, if the seeds ("Samen") of the plants specified in the Annex XI would need a phytosanitary certificate due to regulation of the Article 73. Is it clear?
It is sad to hear that some authorities are incompetent to the point they do not know the law they should act with accordance to. But I think this because they have to deal with a regulation that is new and complex (it took me a few hours to find the Annex XI). In time somebody should find out that they were all wrong... Don't they have a good lawyer?
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