HS Code Description BASE RATE CATEGORY 01 Live animals 0101 Live horses,asses,mules and hinnies. 010110 Pure-bred breeding animals 0101101000 Horses 8 Year 5 0101109000 Other 8 Year 5 010190 Other 01019010 Horses 0101901010 Horses for racing 8 Year 5 0101901090 Other 8 Year 5 0101909000 Other 8 Year 5 0102 Live bovine animals. 010210 1. Pure-bred breeding animals 0102101000 Milch cows Year 0 0102102000 Beef cattle Year 0 0102109000 Other Year 0 010290 2. Other 0102909000 Other excluding milch cows and beef cattle Year 0 0103 Live swine. 0103100000 1. Pure-bred breeding animals Year 0 0104 Live sheep and goats. 0104100000 Sheep 8 Year 5 010420 Goats 0104201000 Milch goats 8 Year 5 0104209000 Other 8 Year 5 0105 Live poultry,that is to say,fowls of the species Gallus domesticus,ducks,geese,turkeys and guinea fowls. 01051 1. Weighing not more than 185g: 010511 A. Fowls of the species Gallus domesticus 0105111000 Pure-bred breeding animals Year 0 0105119000 Other 9 Year 5 0105120000 B. Turkeys 9 Year 5 010519 C. Other 0105199000 Other excluding ducks 9 Year 5 01059 2. Other: 010592 A. Fowls of the species Gallus domesticus,weighing not more than 2,000g 0105921000 (1) Pure-bred breeding animals Year 0 0105929000 (2)Other 9 Year 5 010593 B. Fowls of the species Gallus domesticus, weighing more than 2,000g 0105931000 (1) Pure-bred breeding animals Year 0 0105939000 (2) Other 9 Year 5 010599 C. Other 0105992000 Turkeys 9 Year 5 0105999000 Other excluding ducks 9 Year 5 0106 Other live animals. 01061 Mammals: HS Code Description BASE RATE CATEGORY 0106110000 Primates 8 Year 5 0106120000 Whales, dolphins and porpoises(mammals of the order 8 Year 5 Cetacea); manatees and dugongs(mammals of the order Sirenia) 010619 Other 0106191000 Dogs 8 Year 5 0106192000 Rabbits and hares 8 Year 5 0106193000 Deer 8 Year 5 0106194000 Bears 8 Year 5 0106199000 Other 8 Year 5 010620 Reptiles(including snakes and turtles) 0106201000 Snakes 8 Year 5 0106202000 Fresh-water tortoises 8 Year 5 0106203000 Turtles 8 Year 5 0106209000 Other 8 Year 5 01063 Birds: 0106310000 Birds of prey 8 Year 5 0106320000 Psittaciformes (including parrots, parakeets, macaws and 8 Year 5 cockatoos) 0106390000 Other 8 Year 5 010690 Other 0106901000 Amphibia 8 Year 5 01069020 Insects 0106902010 Honey bees 8 Year 5 0106902090 Other 8 Year 5 01069030 Annelida 0106903010 Lug worms 8 Year 5 0106903020 Yarn earth worms Year 0 0106903090 Other 8 Year 5 0106909000 Other 8 Year 5 02 Meat and edible meat offal 0204 Meat of sheep or goats,fresh,chilled or frozen. 0204100000 Carcasses and half-carcasses of lamb,fresh or chilled 22.5 Year 10 02042 Other meat of sheep,fresh or chilled: 0204210000 Carcasses and half-carcasses 22.5 Year 10 0204220000 Other cuts with bone in 22.5 Year 10 0204230000 Boneless 22.5 Year 10 0204300000 Carcasses and half-carcasses of lamb,frozen 22.5 Year 10 02044 Other meat of sheep,frozen: 0204410000 Carcasses and half-carcesses 22.5 Year 10 0204420000 Other cuts with bone in 22.5 Year 10 0204430000 Boneless 22.5 Year 10 020450 Meat of goats 0204501000 Fresh or chilled 22.5 Year 10 0204502000 Frozen 22.5 Year 10 020500 Meat of horses,asses,mules or hinnies,fresh,chilled or frozen. HS Code Description BASE RATE CATEGORY 0205001000 Fresh or chilled 27 Year 10 0205002000 Frozen 27 Year 10 0207 Meat and edible offal,of the poultry of heading 01.05,fresh,chilled or frozen. 02072 Of turkeys: 0207240000 Not cut in pieces,fresh or chilled 18 Year 10 0207250000 Not cut in pieces,frozen 18 Year 10 020726 Cuts and offal,fresh or chilled 0207261000 Cuts 18 Year 10 02072620 Offal 0207262010 Liver 22.5 Year 10 0207262090 Other 27 Year 10 020727 Cuts and offal,frozen 0207271000 Cuts 18 Year 10 02072720 Offal 0207272010 Liver 22.5 Year 10 0207272090 Other 27 Year 10 0208 Other meat and edible meat offal,fresh,chilled or frozen. 0208100000 Of rabbits or hares 22.5 Year 10 0208200000 Frog's legs 18 Year 10 0208300000 Of primates 18 Year 10 0208400000 Of whales, dolphins and porpoises (mammals of the order 30 Year 5 Cetacea); of manatees and dugongs (mammals of the order Sirenia) 0208500000 Of reptiles (including snakes and turtles) 18 Year 10 020890 Other 0208901000 Of deer 27 Year 10 02089090 Other 0208909010 Of marine animals 30 Year 5 0208909090 Other 18 Year 10 020900 Pig fat, free of lean meat, and poultry fat,not rendered or otherwise extracted,fresh,chilled,frozen,salted,in brine,dried or smoked. 0209001000 Pig fat Year 0 0209002000 Poultry fat Year 0 0210 Meat and edible meat offal,salted,in brine,dried or smoked; edible flours and meals of meat or meat offal. 02109 Other,including edibe flours and meals of meat and meat offal: 0210910000 Of primates 22.5 Year 10 0210920000 Of whales, dolphins and porpoises (mammals of the order 22.5 Year 5 Cetacea); of manatees and dugongs (mammals of the order Sirenia) 0210930000 Of reptiles (including snakes and turtles) 22.5 Year 10 021099 Other 02109910 Edible flours and meals of meat or meat offal 0210991090 Other excluding those of bovine, swine and poultry 22.5 Year 10 02109990 Other 0210999010 Meat of sheep or goats 22.5 Year 10 HS Code Description BASE RATE CATEGORY 0210999090 Other excluding meat of poultry 22.5 Year 10 03 Fish and crustaceans,molluscs and other aquatic invertebrates 0301 Live fish. 030110 Ornamental fish 0301101000 Gold carp Year 0 0301109000 Other excluding tropical fish 10 Year 10 03019 Other live fish: 030191 Trout(Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0301912000 Oncorhynchus apache and Oncorhynchus chrysogaster Year 0 030199 Other 0301995000 Conger eel 10 Year 5 0301996000 Sharp toothed eel Year 0 03019990 Other 0301999030 Tilapia Year 0 030199909 Other 0301999093 Salmon Year 0 0301999094 Grass carp Year 0 0302 Fish,fresh or chilled,excluding fish fillets and other fish meat of heading 03.04. 03021 Salmonidae,excluding livers and roes: 030211 Trout(Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0302111000 Salmo trutta, Oncorhynchus mykiss, Oncorhynchus Year 0 clarki,Oncorhynchus aquabonita, Oncorhynchus gilae 0302112000 Oncorhynchus apache and Oncorhynchus chrysogaster Year 0 0302190000 Other 20 Year 5 03022 Flat fish(Pleuronectidae,Bothidae, Cynoglossidae,Soleidae,Scophthalmidae and Citharidae),excluding livers and roes: 0302290000 Other 20 Year 5 03023 Tunas(of the genus Thunnus)skipjack or stripe-bellied bonito (Euthynnus(Katsuwonus)pelamis),excluding livers and roes: 0302330000 Skipjack or stripe-bellied bonito 20 Year 5 0302340000 Bigeye tunas (Thunnus obesus) 20 Year 5 0302350000 Bluefin tunas (Thunnus thynnus) 20 Year 5 0302360000 Southern bluefin tunas (Thunnus maccoyii) 20 Year 5 0302390000 Other 20 Year 5 03026 Other fish,excluding livers and roes: 0302620000 Haddock(Melanogrammus aeglefinus) Year 0 0302630000 Coalfish(pollachius virens) Year 0 0302640000 Mackerel(Scomber scombrus,Scomber 20 Year 5 australasicus,Scomber japonicus) 0302650000 Dogfish and other sharks Year 0 0302660000 Eels(Anguilla spp.) Year 0 030270 Livers and roes HS Code Description BASE RATE CATEGORY 0302701000 Livers 20 Year 5 0302702000 Roes 20 Year 5 0303 Fish,frozen,excluding fish fillets and other fish meat of heading 03.04. 03031 Pacific salmon (Oncorhynchus nerka,Oncorhynchus gorbuscha, Onorchynchus keta, Oncorhynchus tschawytscha,Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus),excluding livers and roes: 0303110000 Sockeye salmon (red salmon) (Oncorhynchus nerka) 10 Year 5 0303190000 Other 10 Year 5 03032 Other salmonidae,excluding livers and roes: 0303210000 Trout(Salmo trutta,Oncorhynchus mykiss, Oncorhynchus 10 Year 5 clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0303220000 Atlantic salmon(Salmo salar) and Danube salmon(Hucho 10 Year 5 hucho) 0303290000 Other 10 Year 5 03033 Flat fish(Pleuronectidae,Bothidae,Cynoglossidae,Soleidae, Scophthalmidae and Citharidae),excluding livers and roes: 0303330000 Sole(Solea spp.) 10 Year 5 03034 Tunas(of genus Thunnus),skipjack or stripe-bellied bonito(Euthynnus (Katsuwonus) pelamis),excluding livers and roes: 0303410000 Albacore or longfinned tunas (Thunnus alalunga) 10 Year 5 0303420000 Yellowfin tunas(Thunnus albacares) 10 Year 10 0303430000 Skipjack or stripe-bellied bonito 10 Year 10 0303440000 Bigeye tunas (Thunnus obesus) 10 Year 10 0303490000 Other 10 Year 5 0303600000 Cod(Gadus morhua,Gadus ogac,Gadus 10 Year 10 macrocephalus),excluding livers and roes 03037 Other fish, excluding livers and roes: 0303720000 Haddock(Melanogrammus aeglefinus) Year 0 0303730000 Coalfish(Pollachius virens) Year 0 0303740000 Mackerel(Scomber scombrus,Scomber 10 Year 10 australasicus,Scomber japonicus) 0303750000 Dogfish and other sharks 10 Year 5 0303760000 Eels(Anguilla spp.) Year 0 0303770000 Sea bass(Dicentrarchus labrax,Dicentrarchus punctatus) 10 Year 5 030379 Other 03037990 Other 0303799040 Thorny head Year 0 030380 Livers and roes 0303801000 Livers 10 Year 5 03038020 Roes 0303802010 Of alaska pollack 10 Year 5 0304 Fish fillets and other fish meat(whether or not minced),fresh,chilled or frozen. 030410 1. Fresh or chilled 03041010 Fillets 0304101010 Of conger-eel 20 Year 10 HS Code Description BASE RATE CATEGORY 0304101020 Of plaice 20 Year 10 0304101030 Of bluefin tunas 20 Year 5 0304102000 Fish surimi 20 Year 10 0304109000 Other 20 Year 5 030420 2. Frozen fillets 0304201000 Of alaska pollack 10 Year 10 030490 3. Other 03049010 Frozen fish surimi 0304901010 Of alaska pollack 10 Year 5 0305 Fish,dried,salted or in brine;smoked fish,whether or not cooked before or during the smoking process;flours,meals and pellets of fish, fit for human consumption. 0305100000 Flours,meals and pellets of fish, fit for human consumption 20 Year 5 030520 Livers and roes of fish, dried, smoked,salted or in brine 0305201000 Livers 20 Year 5 0305203000 Roes,smoked 20 Year 10 03052040 Roes, salted or in brine 0305204020 Of yellow corvina 20 Year 5 030530 Fish fillets,dried,salted or in brine,but not smoked 0305301000 Dried 20 Year 5 0305302000 Salted or in brine 20 Year 5 03054 Smoked fish,including fillets: 0305410000 Pacific salmon(Oncorhynchus nerka, Oncorhynchus 20 Year 5 gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus),Atlantic salmon(Salmo salar)and Danube salmon(Hucho hucho) 0305420000 Herrings(Clupea harengus,Clupea pallasii) 20 Year 10 030549 Other 0305491000 Anchovies 20 Year 5 0305492000 Alaska pollack 20 Year 10 03055 Dried fish,whether or not salted but not smoked: 0305510000 Cod(Gadus morhua,Gadus ogac,Gadus macrocephalus) 20 Year 5 030559 Other 0305591000 Sharks' fins 20 Year 5 0305595000 Puffers 20 Year 5 0305596000 Sharp toothed eel 20 Year 10 0305597000 Sand lance 20 Year 10 0305598000 Blenny or gunnel including juvenile white bait 20 Year 10 0305599000 Other excluding anchovy, alaska pollack and yellow corvina 20 Year 5 03056 Fish, salted but not dried or smoked and fish in brine: 0305610000 Herrings(Clupea harengus,Clupea pallasii) 20 Year 5 0305620000 Cod(Gadus morhua,Gadus ogac,Gadus macrocephalus) 20 Year 5 030563 Anchovies(Engraulis spp.) 0305631000 Salt fermented anchovy 20 Year 5 030569 Other 0305691000 Salmon 20 Year 5 HS Code Description BASE RATE CATEGORY 0305692000 Trout 20 Year 5 0305693000 Hair tail 20 Year 5 0305694000 Sardines 20 Year 5 0305697000 Horse mackerel 20 Year 5 0305698000 Saury(including horn fish) 20 Year 5 0306 Crustaceans,whether in shell or not,live,fresh,chilled,frozen,dried,salted or in brine;crustaceans,in shell,cooked by steaming or by boiling in water,whether or not chilled,frozen,dried,salted or in brine;flours,meals and pellets of crustaceans,fit for human consumption. 03061 Frozen: 0306110000 Rock lobster and other sea crawfish(Palinurus spp.,panulirus 20 Year 5 spp.,Jasus spp.) 0306120000 Lobsters(Homarus spp.) 20 Year 5 030614 Crabs 0306141000 Crab meat 20 Year 5 0306142000 King crabs 20 Year 5 0306190000 Other,including flours,meals and pellets of crustaceans,fit 20 Year 5 for human consumption 03062 Not frozen: 0306210000 Rock lobster and other sea crawfish(Palinurus spp.,panulirus 20 Year 5 spp.,Jasus spp.) 0306220000 Lobsters(Homarus spp.) 20 Year 5 030623 Shrimps and prawns 0306231000 Live,fresh or chilled 20 Year 10 0306232000 Dried 20 Year 10 030624 Crabs 03062410 Live,fresh or chilled 0306241010 Blue crab 20 Year 5 0306242000 Dried Year 0 0306243000 Salted or in brine 20 Year 5 030629 Other, including flours,meals and pellets of crustaceans,fit for human consumption 0306291000 Live,fresh or chilled 20 Year 5 0306292000 Dried 20 Year 5 0306293000 Salted or in brine 20 Year 5 0307 Molluscs,whether in shell or not,live,fresh,chilled,frozen,dried,salted or in brine;aquatic invertebrates other than crustaceans and molluscs,live,fresh,chilled,frozen,dried,salted or in brine;flours,meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption 030710 1. Oysters. 03071010 A. Live,fresh or chilled 0307101010 (1) Oyster spat 5 Year 5 0307101090 (2) Other 20 Year 5 0307103000 C. Dried 20 Year 5 0307104000 D. Salted or in brine 20 Year 5 HS Code Description BASE RATE CATEGORY 03072 2. Scallops,including queen scallops,of the genera Pecten,Chlamys or Placopecten: 030729 Other 0307291000 Frozen 20 Year 5 0307292000 Dried Year 0 0307293000 Salted or in brine Year 0 03073 3. Mussels(Mytilus spp.,Perna spp.): 0307310000 Live,fresh or chilled 20 Year 5 030739 Other 0307391000 Frozen Year 0 0307392000 Dried 20 Year 5 0307399000 Other Year 0 03074 4. Cuttle fish(Sepia officinalis,Rossia macrosoma,Sepiola spp.)and squid(Ommastrephes spp.,Loligo spp.,Nototodarus spp.,Sepioteuthis spp.): 030741 Live,fresh or chilled 0307411000 Cuttle fish 10 Year 10 030749 Other 03074910 Frozen 0307492000 Salted or in brine 10 Year 5 03075 5. Octopus(Octopus spp.): 030759 Other 03075910 Frozen 0307591010 Octopus 20 Year 10 0307592000 Dried 20 Year 5 0307600000 6. Snails,other than sea snails Year 0 03079 7. Other,including flours,meals and pellets of aquatic invertebrates other than crustaceans,fit for human consumption: 030791 Live,fresh or chilled 0307911 Molluscs 03079111 Hard clams 0307911110 Hard clam spat Year 0 0307911600 Cockles Year 0 030799 Other 0307991 Frozen 03079911 Molluscs 0307991110 Cockles 20 Year 5 0307991160 Top shells(frozen) Year 0 03079919 Other 0307991910 Sea-cucumbers Year 0 0307991920 Sea-squirts 20 Year 5 0307992 Dried 03079921 Molluscs 0307992110 Hen clams Year 0 0307992120 Adductors of shell fish Year 0 0307992130 Baby clams Year 0 HS Code Description BASE RATE CATEGORY 03079929 Other 0307992930 Sea-squirts Year 0 0307992990 Other excluding sea-cucumbers 20 Year 5 0307993 Salted or in brine 03079931 Molluscs 0307993110 Hen clams Year 0 0307993130 Top shells (salted or brine) Year 0 03079939 Other 0307993920 Sea-cucumbers Year 0 0307993990 Other excluding sea-urchins and jelly fish 20 Year 5 04 Dairy produce; birds' eggs; natural honey; edible products of animal origin,not elsewhere specified or included 041000 Edible products of animal origin,not elsewhere specified or included. 0410001000 Turtles' eggs 8 Year 5 0410002000 Salanganes' nests 8 Year 5 0410009000 Other excluding royal jelly 8 Year 5 05 Products of animal origin,not elsewhere specified or included. 0501000000 Human hair,unworked,whether or not washed or Year 0 scoured;waste of human hair. 0502 Pigs',hogs' or boars' bristles and hair;badger hair and other brush making hair;waste of such bristles or hair. 0502100000 Pigs',hogs' or boars' bristles and hair and waste thereof Year 0 050290 Other 0502901000 Badger hair Year 0 0502902000 Goat hair Year 0 0502909000 Other Year 0 050300 Horsehair and horsehair waste,whether or not put up as a layer with or without supporting material. 05030010 1. Horsehair 0503001010 Dressed Year 0 0503001090 Other Year 0 0503002000 2. Horsehair waste Year 0 050400 Guts,bladders and stomachs of animals(other than fish),whole and pieces thereof,fresh,chilled,frozen,salted,in brine,dried of smoked. 05040010 Guts 0504001010 Of bovine 27 Year 10 0504001090 Other 27 Year 10 0504002000 Bladders 27 Year 10 0504003000 Stomachs 27 Year 10 0505 Skins and other parts of birds,with their feathers or down,feathers and parts of feathers(whether or not with trimmed edges) and down,not further worked than cleaned,disinfected or treated for preservation;powder and waste of feathers or parts of feathers. 0505100000 1. Feathers of a kind used for stuffing; down 3 Year 10 050590 2. Other 0505901000 A. Powder of feathers. Year 0 HS Code Description BASE RATE CATEGORY 0505909000 B. Other 5 Year 10 0506 Bones and horn-cores,unworked,defatted,simply prepared(but not cut to shape),treated with acid or degelatinised;powder and waste of these products. 0506100000 Ossein and bones treated with acid Year 0 050690 Other 05069010 A. Bones. 0506901010 (1) Of tigers Year 0 0506901020 (2) Of bovine animals 9 Year 5 0506901090 (3) Other Year 0 0506902000 B. Powder of bones. 25.6 Year 10 0506909000 C. Other Year 0 0507 Ivory,tortoise-shell,whalebone and whalebone hair,horns,antlers,hooves,nails,claws and beaks,unworked or simply prepared but not cut to shape;powder and wasted of these products. 050710 1. Ivory; ivory powder and waste 0507101000 Ivory of elephant 8 Year 5 0507102000 Rhinocercs horns 8 Year 5 0507109000 Other 8 Year 5 050790 2. Other 05079020 B. Other 0507902010 Tortoise shells and plates 8 Year 5 0507902020 Whalebone and whale 8 Year 5 0507902030 Pangolin shells and scales 8 Year 5 0507902040 Hooves and claws(including nails) 8 Year 5 0507902090 Other 8 Year 5 050800 Coral and similar materials,unworked or simply prepared but not otherwise worked;shells of molluscs,crustaceans or echinoderms and cuttle-bone,unworked or simply prepared but not cut to shape,powder and waste thereof. 0508001000 Coral 8 Year 5 05080020 Shells 0508002010 Mother of pearl shells Year 0 0508002020 Abalone shells Year 0 0508002030 Oyster shells Year 0 0508002040 Snail shells Year 0 0508002050 Trocus shells Year 0 0508002060 Agaya shells Year 0 0508002070 Fresh water Year 0 shells(Megalonaiasnervosa,Amblemaplicata,Quadrula quadrula spp.) 0508002090 Other Year 0 0508009000 Other Year 0 0509000000 Natural sponges of animal origin. Year 0 051000 Ambergris,castoreum,civet and musk; cantharides; bile,whether or not dried; glands and other animal products,used in the preparation of pharmaceutical products,fresh,chilled,frozen or otherwise provisionally preserved.