| 0106.12.00 | 00 | Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia) | No. | Free | | 15% |
| 0208.40.00 | 00 | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) | kg | 6.4% | Free (A+,AU,BH, CA,CL,D,E,IL,J, JO,MX,P,SG) 2.5% (MA) | 20% |
| 0210.92.00 | 00 | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) | kg | 2.3% | Free (A,AU,BH,CA, CL,E,IL,J,JO,MA, MX,P,SG) | 20% |
