WCO classification path
- Chapter02Meat and edible meat offal
- Heading0208Other meat and edible meat offal, fresh, chilled or frozen
- Subheading020840Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the sub-order Pinnipedia)
- National0208400020鲜、冷或冻的鲸、海豚及鼠海豚(鲸目哺乳动物)、海牛及儒艮(海牛目哺乳动物)的肉及食用杂碎
0208400020
"Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the sub-order Pinnipedia)"
"鲜、冷或冻的鲸、海豚及鼠海豚(鲸目哺乳动物)、海牛及儒艮(海牛目哺乳动物)的肉及食用杂碎"
HS code 0208400020 (Chapter 02 "Meat and edible meat offal"; Heading 0208 "Other meat and edible meat offal, fresh, chilled or frozen"; Subheading 020840 "Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the sub-order Pinnipedia)") under the China tariff schedule classifies "鲜、冷或冻的鲸、海豚及鼠海豚(鲸目哺乳动物)、海牛及儒艮(海牛目哺乳动物)的肉及食用杂碎". China customs apply MFN rate of 23%, General rate 70%. Statutory unit of measure: 千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 23% |
普通税率 General rate | 70% |
增值税率 VAT | 9% |
消费税率 Consumption tax | 0% |
出口税率 Export duty | 0% |
出口退税率 Export rebate | 9% |
Global Benchmark
HS-6 prefix 0208.40 across other jurisdictions