HS 021092 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 suborder Pinnipedia)
Quick Answer: Meat and edible offal of whales, dolphins, porpoises, manatees, dugongs, seals, sea lions, and walruses imported under HS 021092 enters the UK at rates such as 14.00% or 108.00 GBP / 100 kg, the EU at rates such as 15.40% or 130.00 EUR / 100 kg, and the US at a rate of 2.3% or free for certain preferential trade partners, with a general rate of 20%. This classification specifically covers the meat and edible offal derived from marine mammals belonging to the orders Cetacea and Sirenia, as well as the suborder Pinnipedia. Importers and customs brokers should be aware of the potential for significant duty rate variations across jurisdictions and the specific conditions for preferential duty treatment in the US. CustomTariffs aggregates this data, highlighting the importance of verifying the most current rates for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0210920000 | — | — | — |
| 0210921000 | 14.00 % | — | — |
| 0210929100 | 108.00 GBP / 100 kg | — | — |
| 0210929200 | 14.00 % | — | — |
| 0210929900 | 14.00 % + 253.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0210921000 | 15.40 % | — | — |
| 0210929100 | 130.00 EUR / 100 kg | — | — |
| 0210929200 | 15.40 % | — | — |
| 0210929900 | 15.40 % + 303.40 EUR / 100 kg | — | — |
| 0210920000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0210920100 | 2.3% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 0210.92?
Imports of 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 suborder Pinnipedia) may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 021092 cover?
This subheading covers edible meat and edible offal of marine mammals, specifically those belonging to the order Cetacea (whales, dolphins, and porpoises), the order Sirenia (manatees and dugongs), and the suborder Pinnipedia (seals, sea lions, and walruses). According to the World Customs Organization's Harmonized System Nomenclature, these products must be prepared in a manner consistent with heading 0210, which typically involves salting, brining, drying, or smoking. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the specific taxonomic classification of the mammals.
What falls outside HS 021092?
The following products are excluded from HS 021092: any meat or offal from marine mammals that is not prepared as specified in heading 0210 (e.g., fresh or chilled meat not preserved by salting, brining, drying, or smoking), products derived from other marine animals not listed (such as fish or crustaceans), and any products intended for non-edible uses, such as for industrial processing or animal feed. For instance, whale oil or blubber not intended for human consumption would be classified elsewhere, and fish products, even if preserved, fall under Chapter 03.
What are common classification mistakes for HS 021092?
A common error is misidentifying the species of marine mammal or incorrectly applying the preparation method specified in heading 0210. For example, classifying fresh or frozen whale meat that has not undergone salting, brining, drying, or smoking would be incorrect. Additionally, mistaking products from non-mammalian marine life, like seals, for fish or other seafood is a frequent oversight. Adherence to General Interpretative Rule 1 and Section I of the HTSUS is crucial for accurate classification.
How should importers classify products under HS 021092?
The correct procedure for classifying products under HS 021092 involves first confirming that the product is indeed meat or edible offal derived from whales, dolphins, porpoises, manatees, dugongs, seals, sea lions, or walruses. Subsequently, it must be verified that the preparation method aligns with heading 0210, meaning it is salted, in brine, dried, or smoked. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and review explanatory notes for precise guidance.
How is the duty calculated for products under HS 021092?
A shipment of 100 kilograms of salted seal meat, declared at a customs value of $500 USD, would attract a US duty of $100 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 20% ad valorem, applied to the declared customs value ($500 USD × 20% = $100 USD). This rate is published in the USITC Harmonized Tariff Schedule. Note that specific quantities might also be subject to specific duties depending on the exact tariff line and country of origin.
Which trade agreements reduce duties for HS 021092?
Several free trade agreements may reduce the applicable duty rate for HS 021092, including the Generalized System of Preferences (GSP) for eligible developing countries, which can offer duty-free entry or reduced rates. For example, products originating from countries like Vietnam under the GSP may benefit from a preferential rate of 0% ad valorem. To claim this preference, a GSP Form A is typically required. It is important to verify the specific eligibility of the product and country of origin with the importing country's customs authority.
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FAQ
What are the typical import duty rates for HS code 021092 (meat and edible offal of cetaceans, sirenians, pinnipeds)?
Import duty rates for HS code 021092 vary significantly by importing country. For example, the United States applies a 14.00% ad valorem duty rate under its Most Favored Nation (MFN) tariff. The United Kingdom's duty rate is 108.00 GBP per 100 kg. The European Union's rate is 130.00 EUR per 100 kg. These are standard rates, and preferential rates under trade agreements may differ. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.
How is the import duty for HS 021092 calculated, and can you provide an example?
The calculation depends on whether the duty is ad valorem (based on value) or specific (based on quantity). For an ad valorem duty, like the U.S. rate of 14.00%, the calculation is: Duty = Value of Goods × Duty Rate. For example, if a shipment of whale meat is valued at $10,000 USD, the duty would be $10,000 × 0.14 = $1,400 USD. If the duty is specific, like the UK's 108.00 GBP / 100 kg, the calculation is: Duty = (Net Weight in kg / 100) × Duty Rate. For example, 500 kg of product would incur a duty of (500 / 100) × 108.00 GBP = 540.00 GBP. Always ensure you are using the correct basis for calculation as specified in the importing country's tariff.
What documentation is typically required for importing goods classified under HS 021092?
Importing products under HS 021092, which includes meat and edible offal of marine mammals, often requires specific documentation beyond standard customs declarations. This typically includes a commercial invoice, packing list, and bill of lading. Crucially, importers must provide health certificates issued by the competent authority of the exporting country, certifying that the products are fit for human consumption and meet all sanitary and phytosanitary requirements. Depending on the destination country, permits or licenses related to the trade of protected species or specific food products may also be necessary. It is essential to verify these requirements with the importing country's food safety and wildlife authorities.
Are there preferential duty rates for HS 021092 under common trade agreements, and if so, which ones?
Preferential duty rates for HS code 021092 can exist under various free trade agreements (FTAs). For instance, the EU's TARIC system often shows reduced or free rates for goods originating from countries with which the EU has an FTA. The U.S. Harmonized Tariff Schedule (USHTS) also lists preferential rates for goods from FTA partner countries. For example, the U.S. tariff lists 'Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' which indicates duty-free entry for goods originating from specific partner countries under various trade agreements. Importers must ensure they have the necessary proof of origin (e.g., a certificate of origin) to claim these preferential rates.
What are the key classification criteria for HS code 021092, and what distinguishes it from other codes?
HS code 021092 specifically covers 'Meat and edible meat offal 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 suborder Pinnipedia), other than in the forms covered by heading 0210.10 to 0210.91'. The primary classification criterion is the species of marine mammal from which the meat or offal is derived, belonging to the orders Cetacea, Sirenia, or the suborder Pinnipedia. It is distinct from other codes within Chapter 2 of the HS, which cover different types of meat and offal. For example, it excludes products covered by 0210.10 (meat of swine), 0210.20 (meat of bovine animals), etc., and other sub-classifications within 0210.9. The product must be salted, in brine, dried, or smoked, as per the general note for heading 0210. If the product is fresh, chilled, or frozen, it would fall under a different HS chapter (e.g., Chapter 03).