| HS编码 | 商品名称 | 退税率 | 计量单位 | 海关监管 | 申报要素·检疫 | 编码对比 |
| 01061211.00 | 改良种用鲸、海豚及鼠海豚（鲸目哺乳动物）；改良种用海牛及儒艮（海牛目哺乳动物）
[Whales, dolphins and porpoises(mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia),pure-bred breeding，including domesticated and artificially propagated] |
9% | 千克/只 | AFEB | 查看详情 | -- |
| 01061219.00 | 非改良种用鲸、海豚及鼠海豚（鲸目哺乳动物）；非改良种用海牛及儒艮（海牛目哺乳动物）
[Other whales, dolphins and porpoises(mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia), including domesticated and artificially propagated] |
9% | 千克/只 | AFEB | 查看详情 | 对比-01061211.00 |
| 01061221.10 | 改良种用濒危海豹、海狮及海象（鳍足亚目哺乳动物）
[Endangered seals, sea lions and walruses for improved breeding (pteropoda mammals)] |
0% | 千克/只 | AFEB | 查看详情 | 对比-01061219.00 |
| 01061221.90 | 改良种用非濒危海豹、海狮及海象（鳍足亚目哺乳动物）
[Improved breeding non-endangered seals, sea lions and walruses (pteropoda mammals)] |
9% | 千克/只 | AB | 查看详情 | 对比-01061221.10 |
| 01061229.10 | 非改良种用濒危海豹、海狮及海象（鳍足亚目哺乳动物） | 0% | 千克/只 | ABEF | 查看详情 | 对比-01061221.90 |
| 01061229.90 | 非改良种用非濒危海豹、海狮及海象（鳍足亚目哺乳动物） | 9% | 千克/只 | AB | 查看详情 | 对比-01061229.10 |
| 01061200.00
(已作废)
推荐查询: 01061200 或者： 010612 |
鲸、海豚及鼠海豚;海牛及儒艮 | 5.00 | 只/千克 | AFEB | 查看详情 | 对比-01061229.90 |
| 01061221.00
(已作废)
推荐查询: 01061221 或者： 010612 |
改良种用海豹、海狮及海象（鳍足亚目哺乳动物）
[Seals, sea lions and walruses(mammals of the suborder Pinnipedia), pure-bred breeding (including domesticated and artificially propagated)] |
9% | 千克/只 | AFEB | 查看详情 | 对比-01061200.00 |
| 01061229.00
(已作废)
推荐查询: 01061229 或者： 010612 |
非改良种用海豹、海狮及海象（鳍足亚目哺乳动物）
[Other seals, sea lions and walruses(mammals of the suborder Pinnipedia), including domesticated and artificially propagated] |
9% | 千克/只 | ABEF | 查看详情 | 对比-01061221.00 |