Chapter 02 covers all edible meat and edible offal, including fresh, chilled, frozen, dried, smoked, salted and other preservation methods. This chapter mainly targets terrestrial animals and some aquatic mammals, but explicitly excludes fish, crustaceans, molluscs, etc. (classified under Chapter 03). Within the chapter, headings are divided by animal species, such as bovine, swine, sheep, poultry, etc., and distinguish between fresh/chilled and frozen states. Goods in this chapter are core categories in food trade and involve strict inspection and quarantine requirements. Heading 0208 covers other fresh, chilled or frozen meat and edible offal, including rabbits, hares, primates, whales, dolphins, porpoises, manatees, dugongs and other aquatic mammals, as well as reptiles, camels, deer, etc. This heading is a 'residual' heading that accommodates animal meat not specified in 0201-0207. Among these, aquatic mammal meat is subject to strict international trade controls due to endangered species protection concerns. The first 2 digits '02' represent Chapter 2: Meat and edible offal. Digits 3-4 '08' represent heading 0208: Other fresh, chilled or frozen meat and edible offal. Digits 5-6 '40' represent subheading 020840: specifically meat of whales, dolphins and porpoises, fresh, chilled or frozen. This subheading only covers cetaceans among aquatic mammals and does not include manatees, dugongs, etc. (classified under 020850). The code hierarchy reflects logical subdivision from chapter to heading to subheading, ensuring precise commodity classification. The commodity is meat of whales, dolphins or porpoises, in a fresh, chilled or frozen state, which matches the description of subheading 020840. It is not classified under 0201-0207 because those headings target specific terrestrial animals such as bovine, swine, sheep and poultry; it is not classified under 020850 (meat of manatees, dugongs) because the species are different; nor is it classified under Chapter 03 (fish and aquatic invertebrates) because cetaceans are mammals, not fish. Therefore, 020840 is the only correct classification.

Product Name: The specific name of the declared commodity, which should be clearly identified as whale meat, dolphin meat or porpoise meat, with the state noted (fresh, chilled or frozen). Scientific Name of Species: Provide the accurate Latin scientific name, such as Balaenoptera musculus (blue whale), to determine whether it is an endangered species. State: Clearly specify the state of the meat: fresh, chilled or frozen, corresponding to 'fresh, chilled, or frozen' in the code. Source: Explain the source of the animal, such as wild-caught, captive-bred or for scientific research purposes, involving CITES permit requirements. Packaging Specifications: Describe the packaging method and specifications, such as vacuum packaging, weight per box, etc., which affect inspection and quarantine. Brand: If there is a brand, declare the brand name; if no brand, fill in 'None'. Production Date: Declare the production or catch date of the meat, used for shelf life and quarantine supervision. Product Name: Frozen whale meat; Scientific Name of Species: Balaenoptera acutorostrata (minke whale); State: Frozen; Source: Wild-caught, with CITES export permit attached; Packaging Specifications: Vacuum packaged, 20 kg per box; Brand: None; Production Date: 2025-01-15; Other: Country of origin Japan, fishing area North Pacific. Failure to provide CITES permit or scientific name of species, resulting in inability to clear customs. Misreporting frozen as chilled, affecting inspection, quarantine and classification. Ignoring the state description and writing only 'whale meat', which does not meet declaration element requirements.

The core basis for classification is the Harmonized Commodity Description and Coding System and its notes. First, the commodity must belong to Chapter 2 'Meat and edible offal' and be in a fresh, chilled or frozen state. Second, the animal must be a whale, dolphin or porpoise (Cetacea), not other aquatic mammals. Finally, subheading 020840 explicitly lists these species, so it takes priority over other subheadings. If the meat has been smoked, dried, salted or otherwise processed, it is classified under 0210; if it is edible offal, it is classified under 0206 or other subheadings of 0208. 020850 Meat of manatees, dugongs: 020850 covers meat of Sirenia, while 020840 is limited to Cetacea. The species are different, and manatees and dugongs are mostly endangered with stricter controls. 0210 Dried, smoked, salted meat: 0210 applies to meat that has been dried, smoked, salted or otherwise processed, while 020840 is limited to fresh, chilled or frozen, with different processing methods. 0302 Fresh, chilled fish: 0302 is for fish; cetaceans are mammals and do not belong to fish, so they are not classified under Chapter 03. 0206 Edible offal: 0206 covers edible offal of bovine, swine, sheep, etc., while 020840 is cetacean meat, and 0206 does not include aquatic mammals. 020890 Other fresh, chilled, frozen meat: 020890 is other unspecified animal meat under 0208, such as reptiles, camels, etc., while cetacean meat is specifically listed under 020840. Confirm whether the animal is a whale, dolphin or porpoise (Cetacea). Confirm whether the state of the meat is fresh, chilled or frozen. Confirm whether a CITES permit or species certificate is provided. Confirm whether it has been dried, smoked, salted or otherwise processed. Confirm whether it is edible offal rather than muscle tissue.

How do I check the tax rate for HS code 020840? You can check the latest import tax rate by entering code 020840 on the General Administration of Customs website, the International Trade Single Window, or a professional HS code query platform. Note that tax rates may change due to country, trade agreements and annual adjustments, and the official publication should prevail. What special documents are required to import whale meat? In addition to regular customs declaration forms, invoices, packing lists and contracts, a CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) export permit and import permit, as well as an official quarantine certificate from the exporting country, must be provided. Some countries also require a species scientific name identification report. If the whale meat is cooked, which code should it be classified under? Cooked whale meat does not belong to Chapter 2, because Chapter 2 only covers fresh, chilled, frozen, dried, smoked, salted and other uncooked meat. Cooked meat is usually classified under Chapter 16 (preparations of meat, fish, crustaceans, etc.), and the specific subheading depends on the processing method. Are dolphin meat and whale meat classified under the same code? Yes, dolphins and porpoises both belong to Cetacea, so fresh, chilled or frozen dolphin meat is classified under 020840 just like whale meat. However, note that dolphins may be subject to stricter protection, and the species must be clearly declared. What is the main difference between 020840 and 020850? 020840 is for whales, dolphins and porpoises (Cetacea), while 020850 is for manatees and dugongs (Sirenia). Both are aquatic mammals, but they are classified differently, and protection levels and control requirements may differ. How should the 'state' element be described when declaring? The state should clearly be filled in as 'fresh', 'chilled' or 'frozen'. For example, if the core temperature of the meat is below -18°C, it should be declared as 'frozen'; if stored at 0-4°C, it is 'chilled'. Avoid vague terms such as 'frozen'. Is personal mailing of whale meat products into the country subject to control? Yes, all cetaceans are controlled under CITES, and any form of international trade (including mailing) requires import and export permits. Personal mailing also requires a permit, otherwise it may be detained or penalized. What are the consequences of incorrect code declaration? Incorrect declaration may lead to customs rejection, tax supplementation, fines, or even suspected smuggling of endangered species, resulting in criminal liability. It is recommended to consult a professional customs broker or customs authority to ensure accurate classification.