Subheading · Chapter 01 · Heading 0106
0106.12: 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)
Subheading 0106.12 belongs to heading 0106 (other live animals) in chapter 01.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0106 12 00 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) Freep/st
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
Import requirements 4
- Import controlVeterinary control
- Applies to goods from
- all countries
- Legal act
- 2017/625
- Documents
- C640 Common Health Entry Document for Animals (CHED-A) (as set out in Part 2, Section A of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- Import controlImport control of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Japan, Malaysia | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Czechia | £3k | 50% | — |
 Sweden | £3k | 50% | — |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye 20% Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 20% General (MFN) 1 tariff line 
Brazil 3.6% General (MFN) 1 tariff line 
Argentina 3.6% General (MFN) 1 tariff line 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 2 tariff lines 
Taiwan 12.5% General (MFN) 2 tariff lines 
GCC Free General (MFN) 7 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 10% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$17kUS$17k+US$119k+US$480k+> US$2m
Exports: 22
- Japan: US$2m
- Spain: US$481k
- Netherlands: US$263k
- Ireland: US$175k
- Belgium: US$119k
- Ukraine: US$101k
- South Korea: US$50k
- Angola: US$48k
- Russia: US$34k
- Germany: US$17k
- United States: US$14k
- Bahrain: US$13k
- Czechia: US$5k
- Kuwait: US$5k
- Luxembourg: US$4k
- Uruguay: US$2k
- France: US$2k
- Singapore: US$1k
- Malaysia: US$1k
- Switzerland: US$100
- Canada: US$0
- United Kingdom: US$0
Trade value (US$) no reported trade < US$8kUS$8k+US$61k+US$119k+> US$3m
Imports: 25
- China: US$3m
- Bahrain: US$572k
- Vietnam: US$119k
- Thailand: US$74k
- Spain: US$70k
- United Arab Emirates: US$61k
- Egypt: US$20k
- Saudi Arabia: US$19k
- Sweden: US$15k
- Belgium: US$9k
- Indonesia: US$8k
- Moldova: US$6k
- Qatar: US$5k
- Türkiye: US$2k
- Brazil: US$2k
- India: US$2k
- Congo - Kinshasa: US$1k
- Nigeria: US$700
- Malaysia: US$200
- Philippines: US$200
- Germany: US$100
- Norway: US$100
- Bulgaria: US$0
- Ireland: US$0
- Serbia: US$0
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Japan | US$2m | 63.4% |
| 2 |  Spain | US$481k | 13.2% |
| 3 |  Netherlands | US$263k | 7.2% |
| 4 |  Ireland | US$175k | 4.8% |
| 5 |  Belgium | US$119k | 3.3% |
| 6 |  Ukraine | US$101k | 2.8% |
| 7 |  South Korea | US$50k | 1.4% |
| 8 |  Angola | US$48k | 1.3% |
| 9 |  Russia | US$34k | 0.9% |
| 10 |  Germany | US$17k | 0.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$3m | 73% |
| 2 |  Bahrain | US$572k | 15.7% |
| 3 |  Vietnam | US$119k | 3.3% |
| 4 |  Thailand | US$74k | 2% |
| 5 | Spain | US$70k | 1.9% |
| 6 |  United Arab Emirates | US$61k | 1.7% |
| 7 |  Egypt | US$20k | 0.6% |
| 8 |  Saudi Arabia | US$19k | 0.5% |
| 9 | Sweden | US$15k | 0.4% |
| 10 | Belgium | US$9k | 0.3% |
Import duty on this product around the world 164
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 5%median duty
- 47number of duty-free countries (MFN)
- 40%highest: Antigua & Barbuda, Bahamas, Barbados
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 2% | 2023 | |
 Algeria | 24% | 5% – 30% | 2023 |
| Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
 Antigua & Barbuda | 40% | 2021 · HS 2007 | |
| Argentina | 4% | 2023 · HS 2017 | |
 Armenia | 2.5% | 0% – 5% | 2023 |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 7.5% | 0% – 15% | 2023 · HS 2017 |
 Bahamas | 40% | 2022 | |
| Bahrain | 0% | 2023 | |
 Bangladesh | 5% | 2023 · HS 2017 | |
 Barbados | 40% | 2022 · HS 2017 | |
 Belarus | 2.5% | 0% – 5% | 2021 · HS 2017 |
 Belize | 40% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 20% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 4% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 0% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 7.5% | 0% – 10% | 2023 |
 Colombia | 10% | 2023 · HS 2017 | |
 Comoros | 5% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 9% | 2023 | |
 Côte d’Ivoire | 10% | 2023 · HS 2017 | |
 Cuba | 5% | 2023 · HS 2017 | |
 Dominica | 40% | 2023 · HS 2017 | |
 Dominican Republic | 8% | 2023 | |
 Ecuador | 20% | 2023 · HS 2017 | |
| Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 5% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 6% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 10% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 10% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 40% | 2023 · HS 2012 | |
 Guatemala | 10% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 40% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 10% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 30% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 13% | 5% – 20% | 2020 · HS 2017 |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 40% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 2.5% | 0% – 5% | 2023 |
 Kenya | 25% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 0% | 2023 | |
 Kyrgyzstan | 2.5% | 0% – 5% | 2021 · HS 2017 |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 25% | 2023 | |
 Mali | 10% | 2023 | |
 Mauritania | 10% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 20% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 40% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 0% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 10% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 0% | 2023 | |
 Pakistan | 3% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 10% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 4% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 5% | 2023 | |
 Qatar | 0% | 2023 | |
| Russia | 2.5% | 0% – 5% | 2021 · HS 2017 |
 Rwanda | 25% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
| Saudi Arabia | 0% | 2023 | |
 Senegal | 10% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 10% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 5% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
| South Korea | 8% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 40% | 2023 | |
 St Lucia | 40% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 40% | 2023 | |
 Sudan | 25% | 2021 · HS 2017 | |
 Suriname | 40% | 2023 · HS 2007 | |
| Switzerland | 0% | 2023 | |
 Syria | 5% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
| Thailand | 18% | 17% – 20% | 2023 |
 Togo | 10% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 40% | 2023 · HS 2012 | |
| Türkiye | 20% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
| Ukraine | 5% | 0% – 10% | 2023 · HS 2017 |
| United Arab Emirates | 0% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 4% | 2023 · HS 2017 | |
 Uzbekistan | 2.5% | 0% – 5% | 2021 · HS 2017 |
 Vanuatu | 5% | 2023 | |
 Venezuela | 4% | 2023 · HS 2017 | |
| Vietnam | 5% | 2023 | |
 Wallis & Futuna | 4% | 2021 · HS 2012 | |
 Yemen | 25% | 2017 · HS 2017 | |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 0019 Live animals, n.e.s.
- End use (BEC Rev. 5)
- Intermediate goods · BEC 1111
- CPC 2.1 product
- 02192 Other mammals
- ISIC Rev. 4 activity
- 0149 Raising of other animals0170 Hunting, trapping and related service activities
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0106.12 | unchanged |
| 2012 | 0106.12 | unchanged |
| 2007 | 0106.12, 0106.19 | changed |
| 2002 | 0106.12, 0106.19 | changed |
| 1996 | 0106.00 | changed |
| 1992 | 0106.00 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
- Tariff change
UK Trade Tariff: measure changes on 433 commodity codes
Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk
The UK Global Tariff has one tariff line for subheading 0106.12; the duty is duty-free.
Subheading 0106.12 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
153 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £5.1k between September 2025 and August 2026; Czechia supplied 50%, followed by Sweden.
In 2024, countries exported these goods worth US$4m (−51.3% year on year).
The largest exporter was Japan (US$2m), followed by Spain.
Products classified here
Questions and answers
What is the HS code for 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)?
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) fall under HS subheading 0106.12, part of heading 0106, in section I of the Harmonized System.
What is the import duty on whales, dolphins and porpoises in the UK?
Under the UK Global Tariff, imports under 0106.12 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on whales, dolphins and porpoises in the EU?
Under the EU Combined Nomenclature, imports under 0106.12 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most whales, dolphins and porpoises?
Japan, with US$2m in 2024 (63.4% of world exports).
Which countries can export these goods to the UK duty-free?
153 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Czechia (50%) and Sweden (50%), out of total imports of £5.1k.
Typical products
Everyday names, not part of the legal text.