Subheading · Chapter 02 · Heading 0208
0208.40: 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)
Subheading 0208.40 belongs to heading 0208 (other meat and edible meat offal, fresh, chilled or frozen) in chapter 02.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0208 40 00 00 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)
- 0208 40 10 00 Whale meat 6%
- 0208 40 20 00 Seal meat 6%
- 0208 40 80 00 Other 8%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 5
- Import controlVeterinary control
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
- Legal act
- S.I. 2019/782
- Documents
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- 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
- Documents
- C400 Presentation of the required "CITES" certificate
- Y900 Declared goods do not belong to the Washington Convention (CITES)
- 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
- Documents
- C644 Certificate of inspection for organic products
- Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
- Import controlImport control on seal products
- Applies to goods from
- all countries
- Legal act
- 2018 No. 1034
- Documents
- C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
- C680 Written notification of import and document giving evidence where the products were acquired (seal product)
- C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
- Tariff lines
- on 1 of 3 lines
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% – 8% |
| 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 | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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 |
| CPTPP | Brunei, Japan, Malaysia, Vietnam | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | 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–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | 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–Tunisia agreement | Tunisia | 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–Japan agreement | Japan | Free |
UK: imports by month
Same subheading in other tariffs
EU
Türkiye
USAWorld trade in 2024
Trade value (US$) no reported trade < US$12kUS$12k+US$26k+US$258k+> US$2m
Exports: 26
- Germany: US$2m
- Norway: US$2m
- Spain: US$258k
- Ireland: US$145k
- France: US$38k
- Netherlands: US$26k
- Belgium: US$25k
- Portugal: US$19k
- Greenland: US$16k
- Sweden: US$14k
- Canada: US$12k
- Singapore: US$11k
- United States: US$9k
- Romania: US$4k
- Austria: US$2k
- Hong Kong SAR China: US$2k
- Hungary: US$1k
- Italy: US$800
- Indonesia: US$700
- Denmark: US$100
- Luxembourg: US$100
- South Africa: US$100
- China: US$0
- Iceland: US$0
- Slovenia: US$0
- Ukraine: US$0
Trade value (US$) no reported trade < US$3kUS$3k+US$13k+US$276k+> US$2m
Imports: 28
- Portugal: US$2m
- Japan: US$2m
- Netherlands: US$276k
- Italy: US$99k
- Denmark: US$20k
- Greece: US$13k
- Belgium: US$13k
- Trinidad & Tobago: US$12k
- Hungary: US$11k
- Australia: US$11k
- Hong Kong SAR China: US$6k
- Mexico: US$3k
- France: US$2k
- South Africa: US$2k
- Germany: US$2k
- Austria: US$700
- Croatia: US$700
- Slovakia: US$700
- Romania: US$500
- Luxembourg: US$300
- Bahamas: US$100
- Greenland: US$100
- Slovenia: US$100
- Eswatini: US$100
- Czechia: US$0
- Ireland: US$0
- Norway: US$0
- Tanzania: US$0
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Germany | US$2m | 50.2% |
| 2 |  Norway | US$2m | 36.2% |
| 3 |  Spain | US$258k | 6% |
| 4 |  Ireland | US$145k | 3.4% |
| 5 |  France | US$38k | 0.9% |
| 6 |  Netherlands | US$26k | 0.6% |
| 7 |  Belgium | US$25k | 0.6% |
| 8 |  Portugal | US$19k | 0.4% |
| 9 |  Greenland | US$16k | 0.4% |
| 10 |  Sweden | US$14k | 0.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Portugal | US$2m | 52.9% |
| 2 |  Japan | US$2m | 36.1% |
| 3 | Netherlands | US$276k | 6.4% |
| 4 |  Italy | US$99k | 2.3% |
| 5 |  Denmark | US$20k | 0.5% |
| 6 |  Greece | US$13k | 0.3% |
| 7 | Belgium | US$13k | 0.3% |
| 8 |  Trinidad & Tobago | US$12k | 0.3% |
| 9 |  Hungary | US$11k | 0.3% |
| 10 |  Australia | US$11k | 0.3% |
The UK Global Tariff divides subheading 0208.40 into 3 tariff lines; the duty is between 6% and 8% (average 6.7%).
In the EU Combined Nomenclature, subheading 0208.40 covers 3 tariff lines and the duty is between 6.4% and 9%.
151 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 6% – 8%.
In 2024, countries exported these goods worth US$4m (−85.5% year on year).
The largest exporter was Germany (US$2m), followed by Norway.
Products classified here
Questions and answers
What is the HS code for 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)?
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) fall under HS subheading 0208.40, part of heading 0208, in section I of the Harmonized System.
What is the import duty on of whales, dolphins and porpoises in the UK?
Under the UK Global Tariff, imports under 0208.40 from countries without a preferential agreement are charged at 6% to 8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on of whales, dolphins and porpoises in the EU?
Under the EU Combined Nomenclature, imports under 0208.40 from countries without a preferential agreement are charged at 6.4% to 9%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most of whales, dolphins and porpoises?
Germany, with US$2m in 2024 (50.2% of world exports).
Which countries can export these goods to the UK duty-free?
151 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 6% – 8% applies. Pick a country above to see its rate.