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)

HS code

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)

Calculate taxes

Applicable taxes: Customs TaxCID, PAL, SSCL, VAT

Last Verified Date - 1 October 2026

Common commodities

Live Orca whalesHarbor seal pupsElephant seal bullsAquarium bottlenose dolphinsWild-caught manateesDugong calves for researchAdult sea lions for zoosLive Atlantic porpoisesHooded seal for conservationWalrus pups for rehabilitation centers