Tariff item · Chapter 01 · Section I, Live animals

HS 0106 19 00Live animals: other

Other live animals.

Customs duty: 30%; Tariff rate
GST now: 0%
Import policy: Restricted; With a condition
Export policy: Free
Unit: units
Duty in China: 0% to 10%; On Indian goods

Landed cost Search codes Duty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	30%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	0%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
India–EFTA TEPA51/2025-Customs	27%	Switzerland, Iceland, Liechtenstein, Norway
India–Oman CEPA20/2026-Customs	27%	Oman

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
Wildlife Crime Control Bureau (WCCB): a clearance or certificate before the goods arrive, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.
Animal Quarantine & Certification Services (AQCS): a no-objection at customs clearance, under 1. Livestock Importation Act (Act No. IX. of 1898) as amended by the Livestock Importation (Amendment) Act, 2001 (5.7.2001), 2. DADF Notification No. S.O.2666 (E) dated 16.10.2014, Notification No. S.O.3112 (E) dated 30.09.16, Notification Nos. S.O.1495 (E) and 1496 (E) dated 10.6.2014.
Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.

Documents: Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) Certificate (WCCB).

"*Ensure compliance of CBIC Circular 11/2026-Customs dt 16-3-2026 and DAHD Office Memorandum F.No.L-110102(1)/222/2021-Trade(E-20510) dt 12-3-26 wrt facilitation in import of Pet Dogs and Pet Cats alongwith stranded Indians in war-hit Middle East countries*Ensure compliance of Para 2, 3 & 4 of Circular No. 07/2025-Cus dt.5.3.2025 read with Circular No.35/2020-Cus dt.10.8.2020 alongwith OM dt.20.2.2025 from DAHD for regulation of Import of Pet Dog and pet cat under the live-stock lmportation Act,1898:facilitation for final quarantine clearance*Further Import of Pet Dogs and Pet cats is allowed only through the ports as notified by DAHD: (a) Airports located at Delhi, Bengaluru, Hyderabad and Kochi, (b) Seaports or Airports located at Mumbai, Chennai and Kolkata*Import of commercial dogs for breeding or any other commercial activities is not permitted*Import is Restricted as per ITC HS Policy and subject to Policy Condition No 6 of CH 01 of ITC HS Policy*In case of PGA facilitated bills i.e. which have not been routed through PGA for NOC, Proper Officer should verify and ensure that the mandatory documents-CITES Certificate[626000], Veterinary Quarantine Certificate[629000]have been uploaded in (e-sanchit) before giving Out-of-Charge(OOC)*The Importer must upload the Veterinary Health Certificate issued by the Exporting country with document code 853AQ1 for the concerned Customs Tariff Items (CTIS) listed in Annexure A (SL.NO 1) of Circular No 24/2022-Cus dt 28-11-2022.The Importer must upload the Laboratory Reports/Certificate of Analysis (COA) with document code 001AQ1, for the concerned CTIS listed in Annexure A (SL.NO 2) of Circular No 24/2022-Cus dt 28-11-2022*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Restricted.
Condition: Subject to Policy Condition 6 of this Chapter.

Notes on these rates

BCD is the statutory rate in CBIC's Customs Tariff (as on 30.06.2025): this tariff line is not in our snapshot of the Indian Trade Portal, so it is priced from CBIC's tariff instead. Exemption notifications (such as 45/2025-Customs) and tariff changes made after that edition, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
Preferences that only the Indian Trade Portal lists, such as duty-free tariff preference for least-developed countries, are not shown for this line; agreement rates from CBIC's schedules still are.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 0%.
Until 21 September 2025 0%.
Change: Unchanged.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 6	Other live animals such as Mammals, Birds, Insects	Nil

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	0%	2/2017-Central Tax (Rate)
From 22 Sep 2025	0%	10/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
0106	Other live animals	Nil	—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): Not listed: this item earns nothing under it.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.

Clearance by other agencies

Wildlife Crime Control Bureau (WCCB): a clearance or certificate before export, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.
Wildlife Crime Control Bureau (WCCB): a no-objection at customs clearance, under The Wildlife (Protection) Act, 1972, Amendments and Rules thereunder.

*EXPORT OF ALL WILD ANIMALS, ANIMAL ARTICLES INCLUDING THEIR PRODUCTS AND DERIVATIVES EXCLUDING THOSE FOR WHICH OWNERSHIP CERTIFICATES HAVE BEEN GRANTED AND ALSO THOSE REQUIRED FOR TRANSACTIONS FOR EDUCATION, SCIENTIFIC RESEARCH AND MANAGEMENT UNDER WILD LIFE (PROTECTION) ACT, 1972 INCLUDING THEIR PARTS AND PRODUCTS IS PROHIBITED REF - SL. NO. 1 OF SCHEDULE-2 ITC HS EXPORT POLICY* IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

Free.
Condition: Subject to Policy Condition 1 of the Chapter

What buyers pay abroad: import duty in the US, UK, EU and Australia for 0106 19, and China's below.

China: the same goods (0106 19)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 2 expired under 0106 19. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
0106.19.10.10	Other pure-bred breeding endangered mammals其他改良种用濒危哺乳动物	0%MFN rate (no APTA concession on this line)	0%	9%	0%	ABFEPQ
0106.19.10.20	Improved breeding sika deer, red deer, reindeer, mink, silver fox, arctic fox, raccoon dog改良种用梅花鹿、马鹿、驯鹿、水貂、银狐、北极狐、貉	0%MFN rate (no APTA concession on this line)	0%	9%	9%	ABPQ
0106.19.10.90	Other improved breeding mammals其他改良种用哺乳动物	0%MFN rate (no APTA concession on this line)	0%	9%	9%	ABPQ
0106.19.90.10	Mammals, other, endangered其他濒危哺乳动物	10%MFN rate (no APTA concession on this line)	10%	9%	0%	AFEBRPQ
0106.19.90.90	Other mammals其他哺乳动物	10%MFN rate (no APTA concession on this line)	10%	9%	9%	ABRPQ

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

0106.19.10Other improved breeding mammals

0106.19.10.10Other pure-bred breeding endangered mammals其他改良种用濒危哺乳动物

Including those bred or reared artificially包括人工驯养、繁殖的

Unit: kg / piece
MFN import duty: 0%
Provisional import duty: None
General import duty: 0%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单
FEndangered species import permit濒危物种允许进口证明书
EEndangered species export permit濒危物种允许出口证明书

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Whether improved for breeding是否改良种用
3.GTIN
4.CAS
5.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0106191010101Other improved endangered mammals for breeding (incl. artificially reared and bred) (zebra)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(斑马)
0106191010102Other improved endangered mammals for breeding (incl. artificially reared, bred) (rhinoceros)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(犀)
0106191010103Other improved endangered mammals for breeding (incl. artificially reared, bred) (tapir)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(貘)
0106191010104Other endangered mammals for breeding (incl. those bred in captivity) (other wild odd-toed ungulates)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(其他野生奇蹄动物)
0106191010105Other improved endangered mammals for breeding (incl. artificially reared, bred) (deer)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(鹿)
0106191010106Other improved endangered mammals for breeding (incl. those bred in captivity) (giraffe)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(长颈鹿)
0106191010107Other improved endangered mammals for breeding (incl. artificially reared, bred) (Mongolian gazelle)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(黄羊)
0106191010108Other improved endangered mammals for breeding (incl. artificially reared or bred) (hippopotamus)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(河马)
0106191010109Other improved endangered mammals for breeding (incl. artificially reared or bred) (takin)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(羚牛)
0106191010110Other improved endangered mammals for breeding (incl. artificially reared or bred) (antelope)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(羚羊)
0106191010111Other improved endangered mammals for breeding (incl. those bred in captivity) (goral)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(青羊(斑羚))
0106191010112Other improved endangered mammals for breeding (incl. artificially reared or bred) (pronghorn)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(叉角羚)
0106191010113Other improved endangered mammals for breeding (incl. artificially reared or bred) (vicuna)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(骆马)
0106191010114Other improved endangered mammals for breeding (incl. those bred in captivity) (llama)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(美洲驼)
0106191010115Other improved endangered mammals for breeding (incl. artificially reared or bred) (wildebeest)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(角马)
0106191010116Other improved endangered mammals for breeding (incl. artificially reared or bred) (sika deer)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(梅花鹿)
0106191010117Other improved endangered mammals for breeding (incl. artificially reared or bred) (red deer)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(马鹿)
0106191010118Other improved endangered mammals for breeding (including artificially reared, bred) (other wild even-toed ungulates)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(其他野生偶蹄动物)
0106191010119Other improved endangered mammals for breeding (incl. artificially reared or bred) (fox)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(狐狸)
0106191010120Other improved endangered mammals for breeding (incl. artificially reared, bred) (marten)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(貂)
0106191010121Other improved endangered mammals for breeding (incl. artificially reared or bred) (giant panda)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(大熊猫)
0106191010122Other improved endangered mammals for breeding (incl. artificially reared or bred) (red panda)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(小熊猫)
0106191010123Other endangered mammals for improvement of stock (including artificially reared or bred) (bear)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(熊)
0106191010124Other improved endangered mammals for breeding (incl. artificially reared and bred) (otter)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(水獭)
0106191010125Other improved endangered mammals for breeding (incl. artificially reared or bred) (masked palm civet)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(果子狸)
0106191010126Other improved endangered mammals for breeding (incl. artificially reared, bred) (lion)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(狮)
0106191010127Other improved endangered mammals for breeding (incl. artificially reared, bred) (tiger)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(虎)
0106191010128Other improved endangered mammals for breeding (incl. artificially reared, bred) (leopard)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(豹)
0106191010129Other improved endangered mammals for breeding (incl. artificially reared, bred) (raccoon dog)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(貉)
0106191010130Other improved endangered mammals for breeding (incl. artificially reared, bred) (dhole)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(豺)
0106191010131Other improved endangered mammals for breeding (incl. artificially reared, bred) (wolf)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(狼)
0106191010132Other improved endangered mammals for breeding (incl. artificially reared or bred) (large civet)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(大灵猫)
0106191010133Other improved endangered mammals for breeding (incl. artificially reared or bred) (small civet)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(小灵猫)
0106191010134Other improved endangered mammals for breeding (incl. artificially reared or bred) (wild dog)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(野狗)
0106191010135Other endangered mammals for breeding (incl. those bred in captivity) (other wild carnivores)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(其他野生食肉动物)
0106191010136Other improved endangered mammals for breeding (incl. artificially reared and bred) (marmot)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(旱獭)
0106191010137Other improved endangered mammals for breeding (incl. artificially reared and bred) (squirrel)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(松鼠)
0106191010138Other improved endangered mammals for breeding (incl. artificially reared or bred) (chipmunk)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(花鼠)
0106191010139Other improved endangered mammals for breeding (incl. artificially reared, bred) (muskrat)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(麝鼠)
0106191010140Other improved endangered mammals for breeding (incl. those bred in captivity) (coypu)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(海狸鼠)
0106191010141Other improved endangered mammals for breeding (incl. artificially reared or bred) (beaver)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(河狸)
0106191010142Other improved endangered mammals for breeding (incl. artificially reared and bred) (hamster)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(地鼠)
0106191010143Other improved endangered mammals for breeding (incl. artificially reared or bred) (porcupine)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(豪猪)
0106191010144Other endangered mammals for breeding (incl. those bred in captivity) (other wild rodents)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(其他野生啮齿动物)
0106191010145Other improved endangered mammals for breeding (incl. artificially reared or bred) (orangutan)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(猩猩)
0106191010146Other improved endangered mammals for breeding (incl. artificially reared or bred) (baboon)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(狒狒)
0106191010147Other improved endangered mammals for breeding (incl. artificially reared and bred) (mandrill)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(山魈)
0106191010148Other endangered mammals for breeding (incl. those bred in captivity) (other wild primates)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(其他野生灵长动物)
0106191010149Other improved endangered mammals for breeding (incl. artificially reared, bred) (elephant)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(象)
0106191010150Other improved endangered mammals for breeding (incl. artificially reared and bred) (hedgehog)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(刺猬)
0106191010151Other improved endangered mammals for breeding (incl. those bred in captivity) (pangolin)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(穿山甲)
0106191010152Other improved endangered mammals for breeding (incl. artificially reared or bred) (kangaroo)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(袋鼠)
0106191010153Other improved endangered mammals for breeding (incl. artificially reared or bred) (bat)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(蝙蝠)
0106191010154Other improved endangered mammals for breeding (including artificially reared, bred) (other wild mammals)其他改良种用濒危哺乳动物(包括人工驯养、繁殖的)(其他野生哺乳动物)

0106.19.10.20Improved breeding sika deer, red deer, reindeer, mink, silver fox, arctic fox, raccoon dog改良种用梅花鹿、马鹿、驯鹿、水貂、银狐、北极狐、貉

Excluding endangered species濒危除外

Unit: kg / piece
MFN import duty: 0%
Provisional import duty: None
General import duty: 0%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 25 Aug 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Whether improved for breeding是否改良种用
3.GTIN
4.CAS
5.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0106191020101Improved breeding sika deer, red deer, reindeer, mink, silver fox, arctic fox, raccoon dog (excl. endangered) (other farmed even-toed ungulates)改良种用梅花鹿、马鹿、驯鹿、水貂、银狐、北极狐、貉(濒危除外)(其他饲养偶蹄动物)
0106191020102Improved breeding sika deer, red deer, reindeer, mink, silver fox, arctic fox, raccoon dog (excl. endangered) (other farmed carnivores)改良种用梅花鹿、马鹿、驯鹿、水貂、银狐、北极狐、貉(濒危除外)(其他饲养食肉动物)

0106.19.10.90Other improved breeding mammals其他改良种用哺乳动物

Unit: kg / piece
MFN import duty: 0%
Provisional import duty: None
General import duty: 0%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 23 Aug 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Whether improved for breeding是否改良种用
3.GTIN
4.CAS
5.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0106191090101Other pure-bred breeding mammals (other farmed odd-toed ungulates)其他改良种用哺乳动物(其他饲养奇蹄动物)
0106191090102Other pure-bred breeding mammals (other farmed even-toed ungulates)其他改良种用哺乳动物(其他饲养偶蹄动物)
0106191090103Other improved pure-bred mammals (companion dogs)其他改良种用哺乳动物(伴侣犬)
0106191090104Other improved pure-bred mammals (working dogs)其他改良种用哺乳动物(工作犬)
0106191090105Other improved breeding mammals (dogs for other uses)其他改良种用哺乳动物(其他用途犬)
0106191090106Other improved pure-bred mammals (companion cats)其他改良种用哺乳动物(伴侣猫)
0106191090107Other improved breeding mammals (cats for other uses)其他改良种用哺乳动物(其他用途猫)
0106191090108Other pure-bred breeding mammals (other farmed carnivores)其他改良种用哺乳动物(其他饲养食肉动物)
0106191090109Other improved pure-bred breeding mammals (rats)其他改良种用哺乳动物(大鼠)
0106191090110Other improved pure-bred breeding mammals (mice)其他改良种用哺乳动物(小鼠)
0106191090111Other improved pure-bred breeding mammals (guinea pigs)其他改良种用哺乳动物(豚鼠)
0106191090112Other pure-bred breeding mammals (other farmed rodents)其他改良种用哺乳动物(其他饲养啮齿动物)
0106191090113Other live pure-bred breeding mammals (other farmed lagomorphs)其他改良种用哺乳动物(其他饲养兔形目动物)
0106191090114Other pure-bred breeding mammals (other farmed mammals)其他改良种用哺乳动物(其他饲养哺乳动物)

0106.19.20

0106.19.20.10Other edible endangered wild mammals (incl. artificially bred or raised)其他食用濒危野生哺乳动物(包括人工驯养、繁殖的 )Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

0106.19.20.90Other edible non-wild mammals其他食用非野生的哺乳动物Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

0106.19.90Mammals, n.e.s., other than for breeding purposes

0106.19.90.10Mammals, other, endangered其他濒危哺乳动物

Including those bred or reared artificially包括人工驯养、繁殖的

Unit: kg / piece
MFN import duty: 10%
Provisional import duty: None
General import duty: 50%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
FEndangered species import permit濒危物种允许进口证明书
EEndangered species export permit濒危物种允许出口证明书
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

RImported food hygiene inspection进口食品卫生监督检验
PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Whether improved for breeding是否改良种用
3.GTIN
4.CAS
5.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0106199010101Other endangered mammals (incl. those bred in captivity) (zebras)其他濒危哺乳动物(包括人工驯养、繁殖的)(斑马)
0106199010102Other endangered mammals (including those bred in captivity) (rhinoceroses)其他濒危哺乳动物(包括人工驯养、繁殖的)(犀)
0106199010103Other endangered mammals (including those bred in captivity) (tapirs)其他濒危哺乳动物(包括人工驯养、繁殖的)(貘)
0106199010104Other endangered mammals (including artificially bred) (other wild odd-toed ungulates)其他濒危哺乳动物(包括人工驯养、繁殖的)(其他野生奇蹄动物)
0106199010105Other endangered mammals (including those bred in captivity) (deer)其他濒危哺乳动物(包括人工驯养、繁殖的)(鹿)
0106199010106Other endangered mammals (incl. those bred in captivity) (giraffe)其他濒危哺乳动物(包括人工驯养、繁殖的)(长颈鹿)
0106199010107Other endangered mammals (incl. those bred in captivity) (Mongolian gazelle)其他濒危哺乳动物(包括人工驯养、繁殖的)(黄羊)
0106199010108Other endangered mammals (incl. those bred in captivity) (hippopotamus)其他濒危哺乳动物(包括人工驯养、繁殖的)(河马)
0106199010109Other endangered mammals (incl. those bred in captivity) (takin)其他濒危哺乳动物(包括人工驯养、繁殖的)(羚牛)
0106199010110Other endangered mammals (incl. those bred in captivity) (antelope)其他濒危哺乳动物(包括人工驯养、繁殖的)(羚羊)
0106199010111Other endangered mammals (incl. farmed or bred) (goral (Naemorhedus goral))其他濒危哺乳动物(包括人工驯养、繁殖的)(青羊(斑羚))
0106199010112Other endangered mammals (incl. domesticated or bred) (pronghorn)其他濒危哺乳动物(包括人工驯养、繁殖的)(叉角羚)
0106199010113Other endangered mammals (incl. those bred in captivity) (llama)其他濒危哺乳动物(包括人工驯养、繁殖的)(骆马)
0106199010114Other endangered mammals (incl. those bred in captivity) (llama)其他濒危哺乳动物(包括人工驯养、繁殖的)(美洲驼)
0106199010115Other endangered mammals (incl. those bred in captivity) (wildebeest)其他濒危哺乳动物(包括人工驯养、繁殖的)(角马)
0106199010116Other endangered mammals (incl. those bred in captivity) (sika deer)其他濒危哺乳动物(包括人工驯养、繁殖的)(梅花鹿)
0106199010117Other endangered mammals (incl. those bred in captivity) (red deer)其他濒危哺乳动物(包括人工驯养、繁殖的)(马鹿)
0106199010118Other endangered mammals (including artificially bred) (other wild even-toed ungulates)其他濒危哺乳动物(包括人工驯养、繁殖的)(其他野生偶蹄动物)
0106199010119Other endangered mammals (incl. those bred in captivity) (fox)其他濒危哺乳动物(包括人工驯养、繁殖的)(狐狸)
0106199010120Other endangered mammals (including those bred in captivity) (minks)其他濒危哺乳动物(包括人工驯养、繁殖的)(貂)
0106199010121Other endangered mammals (incl. domesticated or bred) (giant panda)其他濒危哺乳动物(包括人工驯养、繁殖的)(大熊猫)
0106199010122Other endangered mammals (incl. domesticated or bred) (red panda)其他濒危哺乳动物(包括人工驯养、繁殖的)(小熊猫)
0106199010123Other endangered mammals (including those bred in captivity) (bears)其他濒危哺乳动物(包括人工驯养、繁殖的)(熊)
0106199010124Other endangered mammals (incl. those bred in captivity) (otters)其他濒危哺乳动物(包括人工驯养、繁殖的)(水獭)
0106199010125Other endangered mammals (incl. those bred in captivity) (masked palm civet)其他濒危哺乳动物(包括人工驯养、繁殖的)(果子狸)
0106199010126Other endangered mammals (including those bred in captivity) (lions)其他濒危哺乳动物(包括人工驯养、繁殖的)(狮)
0106199010127Other endangered mammals (including those bred in captivity) (tigers)其他濒危哺乳动物(包括人工驯养、繁殖的)(虎)
0106199010128Other endangered mammals (including those bred in captivity) (leopards)其他濒危哺乳动物(包括人工驯养、繁殖的)(豹)
0106199010129Other endangered mammals (including those bred in captivity) (raccoon dogs)其他濒危哺乳动物(包括人工驯养、繁殖的)(貉)
0106199010130Other endangered mammals (including those bred in captivity) (dholes)其他濒危哺乳动物(包括人工驯养、繁殖的)(豺)
0106199010131Other endangered mammals (including those bred in captivity) (wolves)其他濒危哺乳动物(包括人工驯养、繁殖的)(狼)
0106199010132Other endangered mammals (incl. domesticated or bred) (large civet)其他濒危哺乳动物(包括人工驯养、繁殖的)(大灵猫)
0106199010133Other endangered mammals (incl. domesticated or bred) (small civet)其他濒危哺乳动物(包括人工驯养、繁殖的)(小灵猫)
0106199010134Other endangered mammals (incl. those bred in captivity) (wild dog)其他濒危哺乳动物(包括人工驯养、繁殖的)(野狗)
0106199010135Other endangered mammals (incl. those bred in captivity) (other wild carnivores)其他濒危哺乳动物(包括人工驯养、繁殖的)(其他野生食肉动物)
0106199010136Other endangered mammals (incl. those bred in captivity) (marmots)其他濒危哺乳动物(包括人工驯养、繁殖的)(旱獭)
0106199010137Other endangered mammals (incl. those bred in captivity) (squirrels)其他濒危哺乳动物(包括人工驯养、繁殖的)(松鼠)
0106199010138Other endangered mammals (incl. those bred in captivity) (chipmunk)其他濒危哺乳动物(包括人工驯养、繁殖的)(花鼠)
0106199010139Other endangered mammals (incl. those bred in captivity) (muskrat)其他濒危哺乳动物(包括人工驯养、繁殖的)(麝鼠)
0106199010140Other endangered mammals (incl. those bred in captivity) (nutria)其他濒危哺乳动物(包括人工驯养、繁殖的)(海狸鼠)
0106199010141Other endangered mammals (incl. those bred in captivity) (beaver)其他濒危哺乳动物(包括人工驯养、繁殖的)(河狸)
0106199010142Other endangered mammals (incl. those bred in captivity) (hamsters)其他濒危哺乳动物(包括人工驯养、繁殖的)(地鼠)
0106199010143Other endangered mammals (incl. those bred in captivity) (porcupine)其他濒危哺乳动物(包括人工驯养、繁殖的)(豪猪)
0106199010144Other endangered mammals (including artificially bred) (other wild rodents)其他濒危哺乳动物(包括人工驯养、繁殖的)(其他野生啮齿动物)
0106199010145Other endangered mammals (incl. those bred in captivity) (orangutan)其他濒危哺乳动物(包括人工驯养、繁殖的)(猩猩)
0106199010146Other endangered mammals (incl. those bred in captivity) (baboon)其他濒危哺乳动物(包括人工驯养、繁殖的)(狒狒)
0106199010147Other endangered mammals (incl. those bred in captivity) (mandrills)其他濒危哺乳动物(包括人工驯养、繁殖的)(山魈)
0106199010148Other endangered mammals (including artificially bred) (other wild primates)其他濒危哺乳动物(包括人工驯养、繁殖的)(其他野生灵长动物)
0106199010149Other endangered mammals (including those bred in captivity) (elephants)其他濒危哺乳动物(包括人工驯养、繁殖的)(象)
0106199010150Other endangered mammals (incl. those bred in captivity) (hedgehogs)其他濒危哺乳动物(包括人工驯养、繁殖的)(刺猬)
0106199010151Other endangered mammals (incl. those bred in captivity) (pangolin)其他濒危哺乳动物(包括人工驯养、繁殖的)(穿山甲)
0106199010152Other endangered mammals (incl. those bred in captivity) (kangaroo)其他濒危哺乳动物(包括人工驯养、繁殖的)(袋鼠)
0106199010153Other endangered mammals (incl. those bred in captivity) (bat)其他濒危哺乳动物(包括人工驯养、繁殖的)(蝙蝠)
0106199010154Other endangered mammals (including artificially bred) (other wild mammals)其他濒危哺乳动物(包括人工驯养、繁殖的)(其他野生哺乳动物)

0106.19.90.90Other mammals其他哺乳动物

Unit: kg / piece
MFN import duty: 10%
Provisional import duty: None
General import duty: 50%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 9%
Updated by China: 23 Aug 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

RImported food hygiene inspection进口食品卫生监督检验
PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Whether improved for breeding是否改良种用
3.GTIN
4.CAS
5.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

0106199090101Other mammals (other live odd-toed ungulates)其他哺乳动物(其他饲养奇蹄动物)
0106199090102Other mammals (other live even-toed ungulates)其他哺乳动物(其他饲养偶蹄动物)
0106199090103Other mammals (companion dogs)其他哺乳动物(伴侣犬)
0106199090104Other mammals (working dogs)其他哺乳动物(工作犬)
0106199090105Other live mammals (dogs for other uses)其他哺乳动物(其他用途犬)
0106199090106Other mammals (companion cats)其他哺乳动物(伴侣猫)
0106199090107Other live mammals (cats for other uses)其他哺乳动物(其他用途猫)
0106199090108Other mammals (other live carnivores)其他哺乳动物(其他饲养食肉动物)
0106199090109Other live mammals (SPF rats)其他哺乳动物(SPF大鼠)
0106199090110Other live mammals (SPF mice)其他哺乳动物(SPF小鼠)
0106199090111Other live mammals (SPF guinea pigs)其他哺乳动物(SPF豚鼠)
0106199090112Other mammals (other live rodents)其他哺乳动物(其他饲养啮齿动物)
0106199090113Other mammals (other farmed lagomorphs)其他哺乳动物(其他饲养兔形目动物)
0106199090114Other mammals (other live mammals)其他哺乳动物(其他饲养哺乳动物)
0106199090115Other mammals (other SPF laboratory mice)其他哺乳动物(其他SPF实验鼠)
0106199090116Other live mammals (cotton rats for research)其他哺乳动物(科研用棉鼠)
0106199090117Other mammals (naked mole-rats for research)其他哺乳动物(科研用裸鼹鼠)
0106199090118Other mammals (squirrels for research)其他哺乳动物(科研用地松鼠)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous0106 14 00Rabbits and hares One level up0106Other live animals.Next0106 20 00Reptiles (including snakes and turtles)

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.