Code 0208 40 · Heading 0208

Whale, dolphin, porpoise, manatee or dugong meat and edible offal, fresh, chilled or frozen

This covers meat and edible offal from whales, dolphins, porpoises, manatees and dugongs when it is fresh, chilled or frozen. The animal must be one of the mammals named in the description.

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See the official tariff text

Official tariff text

Fresh, chilled or frozen meat and edible offal of whales, dolphins and porpoises (mammals of the order Cetacea), of manatees and dugongs (mammals of the order Sirenia) and of seals, sea lions and walruses (mammals of the suborder Pinnipedia)

The path to this code

Every code is reached through these choices, one level at a time.

Step 4 of 4

Step 1 · Section I Live animals; animal products
Is it a live animal; meat or edible offal; a fish, crustacean, mollusc or other aquatic invertebrate; milk, a dairy product, bird egg, natural honey or another edible animal-origin product; or another product of animal origin?
✓
Step 2 · Chapter 02 Meat and edible meat offal 2 of 5 chapters in section I
What is the product: beef; pork; sheep or goat meat; horse, donkey, mule or hinny meat; edible offal; poultry meat or offal; rabbit, hare, pigeon or other listed animal meat or offal; pork fat without meat or poultry fat; or salted, brined, dried or smoked meat or offal or edible meat or offal flour or powder—and is it fresh, chilled, frozen or in the stated preserved form?
✓
Step 3 · Heading 0208 Meat and edible offal of rabbits, hares, pigeons an… 8 of 10 headings under chapter 02
What type of animal is the meat or edible offal from: rabbit or hare; primate; whale, dolphin, porpoise, manatee or dugong; reptile; camel or another camel-family animal; or pigeon, game, seal, reindeer or another animal?
✓
Step 4 · Subheading 0208 40 Fresh, chilled or frozen meat and edible offal of w… 3 of 6 subheadings under heading 0208
Is it whale meat, seal meat, or meat or edible offal from dolphins, porpoises, manatees, dugongs, sea lions or walruses, and is it fresh, chilled or frozen?

Full 8-digit codes

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3 codes below this one

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Classification decides the rate here: from 0.0% to 9.0%.

0208 10 Fresh, chilled or frozen meat and edible offal of rabbits or hares 0.0–6.4%
0208 30 Fresh, chilled or frozen meat and edible offal of primates 9.0%
0208 40 Fresh, chilled or frozen meat and edible offal of whales, dolphins and porpoises (mammals of the order Cetacea), of manatees and dugongs (mammals of the order Sirenia) and of seals, sea lions and walruses (mammals of the suborder Pinnipedia) you are here 6.4–9.0%
0208 50 Fresh, chilled or frozen meat and edible offal of reptiles "e.g. snakes, turtles, crocodiles" 9.0%
0208 60 Fresh, chilled or frozen meat and edible offal of camels and other camelids [Camelidae] 9.0%
0208 90 Fresh, chilled or frozen meat and edible offal of pigeons, game, reindeer and other animals (excl. bovine animals, swine, sheep, goats, horses, asses, mules, hinnies, poultry "fowls of the species Gallus domesticus, ducks, geese, turkeys, guinea fowl", rabbits, hares, primates, 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", reptiles and insects) 0.0–9.0%

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

02.08.4010

Of whales

Ordinary duty

32,28 NOK per kg

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.
02.08.4091

Of seals

Ordinary duty

119,01 NOK per kg

Goods of EU origin

The ordinary rate applies. Norway lists no separate rate for goods from the EU.
02.08.4099

Other

Ordinary duty

119,01 NOK per kg

Goods of EU origin

The ordinary rate applies. Norway lists no separate rate for goods from the EU.

Norwegian tariff data version 1.5/1.2, last checked Aug. 3, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

0208 40 10 00

Whale meat

Ordinary duty

6.0%

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.
0208 40 20 00

Seal meat

Ordinary duty

6.0%

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.
0208 40 80 00

Other

Ordinary duty

8.0%

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 3, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Check the neighbouring codes

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See all 6 codes at this level

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Fresh, chilled or frozen meat and edible offal of primates

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Fresh, chilled or frozen meat and edible offal of reptiles "e.g. snak…

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.