HS 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 suborder Pinnipedia)
Quick Answer: Whales, dolphins, porpoises, manatees, dugongs, seals, sea lions, and walruses imported under HS 010612 enter the UK at 0.00%, the EU at 0.00%, and the US at Free (MFN) or 15%. This code specifically covers marine mammals belonging to the orders Cetacea and Sirenia, as well as the suborder Pinnipedia. Importers should be aware of potential import restrictions or licensing requirements related to the conservation status of these animals, which may vary by jurisdiction. CustomTariffs aggregates this duty rate information for ease of trade compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0106120000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0106120000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0106120100 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 010612 cover?
This subheading covers live marine mammals belonging to the orders Cetacea (whales, dolphins, porpoises), Sirenia (manatees, dugongs), and the suborder Pinnipedia (seals, sea lions, walruses), as defined by the World Customs Organization's Harmonized System Nomenclature. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that live specimens of these specific marine mammals, intended for purposes such as zoological display, conservation, or scientific research, fall under this classification. For instance, a live bottlenose dolphin imported for a marine park would be classified here.
What falls outside HS 010612?
The following products are excluded from HS 010612: any marine mammals that are not live, such as those intended for food (which would typically fall under Chapter 03), or those that have been processed in any way. Furthermore, marine mammals not belonging to the specified orders (Cetacea, Sirenia, Pinnipedia) or suborders are classified elsewhere. For example, live sea otters, which are not pinnipeds, would be classified under HS 010690, and any marine mammal products, like blubber or oil, would be classified in Chapters 15 or other relevant chapters depending on their form and use.
What are common classification mistakes for HS 010612?
A common error is misclassifying marine mammals based on common names rather than their scientific order or suborder as specified in the HS. For instance, confusing a sea otter (classified elsewhere) with a seal or sea lion (classified under 010612) can lead to incorrect duty rates. Another mistake involves classifying live specimens intended for immediate slaughter or processing under this heading, when they should be classified according to their intended use or form, adhering to General Interpretative Rule 1 of the Harmonized System, which prioritizes Section and Chapter Notes.
How should importers classify products under HS 010612?
The correct procedure for classifying marine mammals under HS 010612 involves verifying the species' scientific classification against the definitions provided in the WCO HS Nomenclature and relevant national tariff schedules, such as the USITC HTS or EU TARIC. Importers and customs brokers must confirm that the animals are live and belong to the orders Cetacea, Sirenia, or suborder Pinnipedia. Documentation, including import permits from relevant wildlife authorities and veterinary health certificates, is crucial for substantiating the classification and ensuring compliance with import regulations.
How is the duty calculated for products under HS 010612?
A live California Sea Lion weighing 150 kg and declared at a customs value of $5,000 USD would attract a US duty of $0.00. This is because the US Harmonized Tariff Schedule (HTS) assigns a Most Favored Nation (MFN) duty rate of Free (0%) to live animals under HS 010612. The calculation is therefore 0% × $5,000 USD = $0.00 USD. This rate is published in the USITC Harmonized Tariff Schedule, and often preferential agreements also offer duty-free entry for such live animals.
Which trade agreements reduce duties for HS 010612?
Several free trade agreements may reduce the applicable duty rate for HS 010612, including the United States-Mexico-Canada Agreement (USMCA), which generally provides for Free entry for live animals originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, often Free, for qualifying goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the agreement and originating country.
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FAQ
What are the typical import duty rates for HS code 010612 (Cetaceans, Sirenia, and Pinnipeds)?
For HS code 010612, the Most Favored Nation (MFN) duty rate in the United States is Free (0.00%). In the European Union, under the TARIC system, the rate is also typically Free. The UK Trade Tariff also lists this code as Free. However, specific preferential rates under trade agreements or other special circumstances may apply, and importers should always verify the applicable rate for their specific transaction and origin country.
What specific criteria define live mammals for HS code 010612?
HS code 010612 covers live mammals belonging to the orders Cetacea (whales, dolphins, porpoises), Sirenia (manatees, dugongs), and the suborder Pinnipedia (seals, sea lions, walruses). The key classification criterion is that the animals must be alive at the time of importation and belong to these specific taxonomic groups. This excludes their carcasses, meat, or products derived from them, which would be classified under different headings.
What documentation is typically required for importing live marine mammals under HS code 010612?
Importing live marine mammals under HS code 010612 requires comprehensive documentation. This typically includes a valid import permit from the relevant wildlife or fisheries authority in the importing country (e.g., U.S. Fish and Wildlife Service, CITES management authorities), health certificates from the country of origin, proof of legal origin, and potentially transport and quarantine documentation. Compliance with international agreements like CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) is crucial, and specific permits under CITES may be required if the species are listed.
How is the duty calculated for HS code 010612 if a duty were applicable, and what is an example?
While the MFN duty rate for HS code 010612 is typically Free (0.00%) in major markets like the US, EU, and UK, if a duty were applicable (e.g., under a specific trade scenario or a different country's tariff), it would generally be calculated based on either an ad valorem rate (a percentage of the value) or a specific rate (per unit). For example, if a hypothetical duty rate of 5% ad valorem applied and you imported a dolphin valued at $10,000, the duty would be $10,000 \times 0.05 = $500. If a specific duty of $100 per animal applied, and you imported 5 dolphins, the duty would be 5 animals \times $100/animal = $500. Always confirm the exact duty calculation basis with the relevant customs authority.
Do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS code 010612?
Trade agreements can influence duty rates, but for HS code 010612, which is generally Free under MFN tariffs in major economies, the impact might be limited to ensuring continued free entry or specific conditions. For instance, if a trade agreement stipulated specific welfare or conservation requirements for the import of live animals, compliance with these could be a prerequisite for preferential duty treatment. Importers should consult the specific provisions of any applicable trade agreement and the customs regulations of the importing country to determine if preferential treatment is available and what conditions must be met.