Product classification
HS code for Live whales: 0106.12
Mammals, live, 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).
Classification of live whales under HS 0106.12
Live whales are classified under HS code 0106.12. This classification falls within Chapter 1 of the Harmonized System, which encompasses live animals. While many aquatic creatures are classified in Chapter 3 (Fish and crustaceans), whales are mammals and are therefore excluded from that chapter. Heading 0106 is designed for 'Other live animals' that are not covered by more specific headings like 0101 through 0105. Subheading 0106.12 specifically identifies mammals of the order Cetacea, which includes whales, dolphins, and porpoises, as well as the order Sirenia (manatees and dugongs) and the suborder Pinnipedia (seals, sea lions, and walruses). The classification is based on the biological nature of the animal as a mammal rather than its habitat. This code is used primarily for animals destined for research, zoological displays, or conservation programs. Accurate classification is mandatory due to the heavy regulation of these species under international treaties like CITES.
- Covers
- Live blue whales and humpback whales
- Live dolphins and porpoises
- Live manatees and dugongs
- Live seals, sea lions, and walruses
- Also under 0106.12
- SeaWorld (dolphins, orcas)
- Georgia Aquarium (beluga whales)
- Vancouver Aquarium (sea lions)
- Clearwater Marine Aquarium (dolphins)
Codes often confused with 0106.12
Common mistake. A common error is attempting to classify whales under Chapter 3, specifically HS code 0301 (Live fish). Because whales live in the ocean, they are often colloquially grouped with fish, but for customs purposes, their status as mammals is the deciding factor. Another misclassification is HS code 0106.19, which is a 'catch-all' for other mammals; however, because 0106.12 specifically mentions Cetaceans, it must take precedence according to GRI 1.
Top exporters and importers of HS 010612 (the code used for live whales), 2025
In 2025, the largest exporter of HS 010612 (the code used for live whales) in UN Comtrade data was Japan, with 55% of world exports; the largest importer in UN Comtrade data was China, with 97% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 010612, not only live whales.
Top exporters 2025 · share of world exports
- 1 Japan $4.1M 55% of world exports
- 2 Spain $3.0M 40% of world exports
- 3 Angola $334K 4.4% of world exports
World total: $7.5M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $25M 97% of world imports
- 2 Dominican Republic $325K 1.2% of world imports
- 3 Saudi Arabia $232K 0.9% of world imports
World total: $26M 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 live whales
Brazil classifies live whales under NCM 0106.12.00: HS 0106.12 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about live whales
What is the HS code for Live whales?
The HS code for Live whales is 010612 (Mammals; live, 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)). The HS code for live whales, dolphins, and other cetaceans is 0106.12.
How do I classify Live whales for customs?
Live whales is classified under HS code 010612 — Mammals; live, 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). This is a 6-digit subheading level code.
Are seals classified under the same HS code as whales?
Yes, HS code 0106.12 includes whales, dolphins, manatees, and seals (Pinnipedia).
Which countries are the top exporters of live whales (HS 010612)?
In 2025, the top exporters of HS 010612 (the code used for live whales) in UN Comtrade data were Japan ($4.1M, 55% of world exports), Spain ($3.0M) and Angola ($334K). World exports came to about $7.5M, 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.
Which countries are the top importers of live whales (HS 010612)?
In 2025, the top importers of HS 010612 (the code used for live whales) in UN Comtrade data were China ($25M, 97% of world imports), the Dominican Republic ($325K) and Saudi Arabia ($232K). World imports came to about $26M, 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.
Is the HS code for Live whales the same in all countries?
The base HS code 010612 for Live whales is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for live whales in Brazil?
In Brazil, live whales (HS 010612) is classified under NCM 0106.12.00.