Chapter 02 covers meat and edible meat offal, including fresh, chilled, frozen, dried, salted, in brine, or smoked meat of various animals. The animals in this chapter include cattle, pigs, sheep, horses, donkeys, mules and other livestock, as well as poultry, wild fowl, rabbits, whales, dolphins, manatees, reptiles, etc. However, this chapter does not include: animal intestines, bladders, stomachs (Chapter 05), animal blood (Chapter 05), animal fats (Chapter 15), prepared meat products (Chapter 16). Meat in this chapter refers to animal muscle tissue suitable for human consumption, including cuts and offal. Heading 0210 covers meat and edible meat offal, dried, salted or in brine, but excludes fresh, chilled or frozen meat (headings 0201-0209). Specifically includes: dried, salted or in brine pork, beef, mutton, horse meat, etc.; dried, salted or in brine edible offal; and dried, salted or in brine meat of whales, dolphins, manatees and other aquatic mammals. Goods under this heading are usually processed by dehydration, salting, etc. to extend shelf life, but have not reached the processing depth of meat products of Chapter 16. Code 021092 consists of 6 digits: the first 2 digits '02' represent Chapter 02 (meat and edible meat offal); digits 3-4 '10' represent heading 0210 (meat and edible meat offal, dried, salted or in brine); digits 5-6 '92' represent subheading 021092, specifically meat of whales and dolphins, dried, salted or in brine. The 5th digit '9' indicates that this subheading belongs to the 'other' category under heading 0210, and the 6th digit '2' further specifies whale and dolphin meat. This code hierarchy reflects the progressive subdivision from chapter to heading to subheading, ultimately pointing to processed meat of a specific animal species. This product is classified under 021092 rather than adjacent codes for the following reasons: 1) The degree of processing is dried, salted or in brine, which conforms to heading 0210 rather than 0201-0209 (fresh, chilled, frozen meat); 2) The animal species is whale or dolphin, which are aquatic mammals, listed under a separate subheading within heading 0210, distinct from 021011 (pork), 021012 (beef), etc.; 3) It has not reached the processing standard of Chapter 16 meat products (such as cooked, seasoned, etc.). Therefore, 021092 is the only accurate classification.

Product Name: The specific name of the declared goods, such as 'salted whale meat', which must be consistent with the HS code description. Method of Preparation or Preservation: Detailed description of the processing method, such as 'dried', 'salted', 'in brine', and whether other treatments have been applied. Animal Species: Specify the exact species, such as 'whale', 'dolphin', and provide the Latin scientific name or common name. State: Describe the physical state of the goods, such as 'whole piece', 'sliced', 'minced', and whether bone-in, etc. Packaging Specifications: Specify the packaging form and net weight, such as 'vacuum-packed, 500 grams per bag'. Brand: If there is a brand, declare the brand name; if no brand, fill in 'None'. Production Date: Indicate the production date or batch number for traceability. Purpose: State the final use, such as 'for human consumption', 'for feed', but note that feed use may be classified under other chapters. Customs declaration example: Product Name: Salted whale meat Method of Preparation or Preservation: Salted (salt concentration 20%) Animal Species: Whale (Balaenoptera acutorostrata) State: Whole piece, skin-on Packaging Specifications: Vacuum-packed, 1 kg per bag, 100 bags total Brand: None Production Date: 2025-03-01 Purpose: For human consumption HS Code: 0210920000 Mistakenly classifying salted whale meat under 0209 (unrendered pig fat, etc.), ignoring the difference in animal species. Failing to distinguish between dried and salted, leading to subheading errors, such as misclassifying under 021099. Ignoring endangered species controls for whales and dolphins, failing to provide CITES certificates, resulting in customs clearance obstruction. Mistakenly classifying salted whale meat as Chapter 16 meat products due to insufficient processing depth. Incomplete declaration elements, such as missing animal species, affecting customs review.

Core classification criteria: 1) The animal species must be whales, dolphins and other aquatic mammals; 2) The degree of processing must be dried, salted or in brine, excluding fresh, chilled, frozen or cooked; 3) The goods must be suitable for human consumption, excluding feed or industrial use; 4) Must comply with Chapter 2 notes, excluding Chapter 16 meat products. Additionally, attention must be paid to international trade controls on endangered species, such as whales and dolphins listed in CITES appendices, which require import/export permits. 021011 Dried, salted or in brine hams of pigs: Different animal species; 021011 is pork, 021092 is whale or dolphin meat. 021019 Other dried, salted or in brine pork: Also pork, but 021092 is aquatic mammal meat. 021099 Other dried, salted or in brine meat and offal: 021099 is a residual subheading for unlisted animals, but whales and dolphins have a separate subheading. 020840 Fresh, chilled or frozen whale or dolphin meat: Different degree of processing; 020840 is fresh, chilled or frozen, 021092 is dried, salted or in brine. 160300 Extracts and juices of meat and edible meat offal: 160300 is extracts or juices, not solid meat, and has a higher degree of processing. Is the animal species whale or dolphin? Is the processing method dried, salted or in brine? Is it suitable for human consumption? Is a CITES permit required? Is Chapter 16 meat products excluded?

How to check the tariff rate for 021092? You can check through the General Administration of Customs website, China International Trade Single Window, or the 'Import and Export Tariff of the People's Republic of China'. Enter HS code 021092 to view the MFN rate, general rate, VAT rate, etc. Note that rates may be adjusted with policy changes; it is recommended to refer to the latest tariff. What permits are required to import salted whale meat? First, confirm whether the whale species is listed in CITES appendices. If so, a CITES import/export permit is required. Second, an import animal and plant quarantine permit is required, and it must comply with the inspection and quarantine requirements of the General Administration of Customs. In addition, a certificate of origin, health certificate, etc. may be required. Is there a classification difference between dried whale meat and salted whale meat? Both are classified under 021092, because subheading 021092 covers dried, salted or in brine whale and dolphin meat. However, the method of preparation must be clearly stated during declaration for accurate customs statistics and supervision. How to distinguish between 021092 and 021099? 021092 specifically refers to whale and dolphin meat, while 021099 is a residual subheading for other unlisted dried, salted or in brine meat and offal. If the animal species is whale or dolphin, it must be classified under 021092. What declaration elements are required for importing salted whale meat? Product name, method of preparation or preservation, animal species, state, packaging specifications, brand, production date, purpose, etc. are required. Among these, animal species and method of preparation are key elements and must be accurately declared. Can whale and dolphin meat be imported via cross-border e-commerce retail? According to the 'List of Cross-Border E-Commerce Retail Import Goods', whale and dolphin meat may be prohibited or restricted due to endangered species controls and quarantine requirements. It is recommended to consult customs or a professional customs broker to confirm whether import is allowed. What are the consequences of mistakenly classifying salted whale meat under 020840? 020840 is fresh, chilled or frozen whale meat, and the tariff rate and regulatory conditions may differ. Incorrect classification may result in tax recovery, fines, or even suspected smuggling. If endangered species are involved, criminal liability may also apply. How to determine whether whale meat has been 'salted'? Salting refers to curing with salt to dehydrate and preserve, usually with a high salt concentration. If only surface-salted or lightly seasoned, it may still be classified as fresh, chilled or frozen meat. It is recommended to judge based on the processing technique and salt content, in conjunction with customs classification decisions.