HS code · 6-digit subheading

HS Code 0208.40 – 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), fresh, chilled or frozen

HS code 0208.40 is the 6-digit subheading for 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), fresh, chilled or frozen. It is used for whale meat cuts, seal meat, dolphin fillets, walrus blubber and porpoise offal.

What HS 0208.40 covers

This HS code covers fresh, chilled, or frozen meat and edible offal from marine mammals, specifically whales, dolphins, porpoises (Cetacea), manatees, dugongs (Sirenia), and seals, sea lions, walruses (Pinnipedia). International trade in these products is highly restricted and controversial due to global conservation efforts, international treaties like CITES, and strong public opposition to the hunting of these animals. While some indigenous communities in specific regions have traditional hunting rights, commercial trade is largely prohibited or severely limited. Any legal trade is typically small-scale, highly regulated, and often for local consumption or specific cultural purposes. Importers and exporters are few, operating under strict permits, making this a niche and ethically charged category that is closely monitored by environmental and wildlife protection agencies.

Covers
  • Whale meat cuts
  • Seal meat
  • Dolphin fillets
  • Walrus blubber
  • Porpoise offal
  • Manatee meat
  • Sea lion steaks.
Examples
  • Icelandic Hvalur hf (whale meat)
  • Greenlandic seal products
  • Faroese whale meat
  • Canadian seal meat.

Codes often confused with 0208.40

Common mistake. This code is very specific to marine mammals. It should not be confused with other aquatic products like fish (Chapter 3) or other exotic meats under 020890, as these marine mammals have distinct biological and legal classifications.

0208.90Meat and edible meat offal; n.e.c. in chapter 2, fresh, chilled or frozen

Top exporters and importers of HS code 020840, 2025

In 2025, the largest exporter of HS code 020840 in UN Comtrade data was Norway, with 83% of world exports; the largest importer in UN Comtrade data was the Netherlands, with 35% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 Norway $1.4M
  2. 2 Netherlands $115K
  3. 3 Canada $74K

World total: $1.6M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Netherlands $511K
  2. 2 Japan $507K
  3. 3 Portugal $261K

World total: $1.5M Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM code for 0208.40

Brazil does not split HS 0208.40: its NCM code is 0208.40.00.

  1. 0208.40.00 Whale, dolphin, manatee and seal meat and offalDe baleias, golfinhos e botos (mamíferos da ordem Cetacea); de peixes-boi (manatins) e dugongos (mamíferos da ordem Sirenia); de otárias e focas, leões-marinhos e morsas (mamíferos da subordem Pinnipedia)

All Brazil NCM codes in heading 02.08 →

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.

Questions about HS 0208.40

What is HS code 020840?

HS code 020840 is a 6-digit subheading in the Harmonized System that 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), fresh, chilled or frozen. This HS code covers fresh, chilled, or frozen meat and edible offal from marine mammals, specifically whales, dolphins, porpoises (Cetacea), manatees, dugongs (Sirenia), and seals, sea lions, walruses (Pinnipedia). International trade in these products is highly restricted and controversial due to global conservation efforts, international treaties like CITES, and strong public opposition to the hunting of these animals. While some indigenous communities in specific regions have traditional hunting rights, commercial trade is largely prohibited or severely limited. Any legal trade is typically small-scale, highly regulated, and often for local consumption or specific cultural purposes. Importers and exporters are few, operating under strict permits, making this a niche and ethically charged category that is closely monitored by environmental and wildlife protection agencies.

What products fall under HS code 020840?

Whale meat cuts, seal meat, dolphin fillets, walrus blubber, porpoise offal, manatee meat, sea lion steaks.

What are common misclassifications for HS code 020840?

This code is very specific to marine mammals. It should not be confused with other aquatic products like fish (Chapter 3) or other exotic meats under 020890, as these marine mammals have distinct biological and legal classifications.

Which countries are the top exporters of goods under HS code 020840?

In 2025, the top exporters of HS code 020840 in UN Comtrade data were Norway ($1.4M, 83% of world exports), the Netherlands ($115K) and Canada ($74K). World exports came to about $1.6M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 020840?

In 2025, the top importers of HS code 020840 in UN Comtrade data were the Netherlands ($511K, 35% of world imports), Japan ($507K) and Portugal ($261K). World imports came to about $1.5M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 020840 structured?

HS code 020840 is a 6-digit subheading under the Harmonized System. The first 2 digits (02) identify the chapter, digits 3-4 (08) identify the heading, and digits 5-6 (40) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 020840?

In Brazil, HS code 020840 is NCM 0208.40.00. The last two digits are 00 because Brazil does not split this HS code further.