Section I — Live animals; animal products
Chapter 01 — Live animals
Heading 0106 — Other live animals
National subdivision 0106.1 — Mammals
Subheading
0106.12 Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)
Common commodities
Live blue whales for importImported sperm whalesBottlenose dolphins for live exportKiller whales (Orcas) for captivityLive manatees for relocationDugongs for marine parksImported Cetacean species for research purposesLiving humpback whales for displayBeluga whales for aquariumsLive pilot whales for captivity
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 0106.12.00 | 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 suborder Pinnipedia) | Customs TaxCID, PAL, SSCL, VAT |