WCO 分类路径

章01活动物
品目0106其他活畜
子目010612鲸、海豚、儒艮、海豹等海洋哺乳动物
国家码01061200Whales, dolphins and porpoises (mammals of the orderCetacea); manatees and dugongs (mammals of the orderSirenia); seals, sea lions and walruses (mammals of the suborderPinnipedia)

01061200

现行

"Whales, dolphins and porpoises (mammals of the orderCetacea); manatees and dugongs (mammals of the orderSirenia); seals, sea lions and walruses (mammals of the suborderPinnipedia)"

HS 编码 01061200（第 01 章「活动物」；品目 0106「其他活畜」；子目 010612「鲸、海豚、儒艮、海豹等海洋哺乳动物」）在澳大利亚税则中对应"Whales, dolphins and porpoises (mammals of the orderCetacea); manatees and dugongs (mammals of the orderSirenia); seals, sea lions and walruses (mammals of the suborderPinnipedia)"。澳大利亚海关对该编码商品征收一般税率 Free。法定计量单位为No。目前有 2 项自贸协定优惠税率可适用于该编码。