WCO classification path
- Chapter01Live animals
- Heading0106Other live animals
- Subheading010612Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the sub-order Pinnipedia)
- National01061211改良种用鲸、海豚及鼠海豚;改良种用海牛及儒艮
01061211
"Whales, dolphins and porpoises(mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia),pure-bred breeding，including domesticated and artificially propagated"
HS code 0106121100 (Chapter 01 "Live animals"; Heading 0106 "Other live animals"; Subheading 010612 "Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the sub-order Pinnipedia)") under the China tariff schedule classifies "改良种用鲸、海豚及鼠海豚;改良种用海牛及儒艮". China customs apply MFN rate of 10%, General rate 50%. Statutory unit of measure: 千克/只.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 10% |
普通税率 General rate | 50% |
进口暂定税率 Import provisional | 0% |
增值税率 VAT | 9% |
出口税率 Export duty | 0% |
出口退税率 Export rebate | 9% |
Global Benchmark
HS-6 prefix 0106.12 across other jurisdictions