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Section I · Chapter 1

Live animals

Chapter Notes

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This Chapter covers all live animals except :

(a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306 , 0307or 0308;

(b) cultures of micro-organisms and other products of heading 3002; and

(c) animals of heading 9508.

Tariff Items

Heading Sub Heading Item No. Dash Description Unit BCD BCD Effective IGST SWS
0101 LIVE HORSES, ASSES, MULES AND HINNIES
- Horses:
0101 0101 21 00 -- Pure-bred breeding animals: u 30% -
0101 0101 29 -- Other:
0101 0101 29 0101 29 10 --- Horses for polo u 30% -
0101 0101 29 0101 29 90 --- Other u 30% -
0101 0101 30 - Asses
0101 0101 30 0101 30 10 --- Pure-bred breeding animals: u 30% -
0101 0101 30 0101 30 20 --- livestock u 30% -
0101 0101 30 0101 30 90 --- Other u 30% -
0101 0101 90 -- Other: -
0101 0101 90 0101 90 30 --- Mules and hinnies as livestock u 30% -
0101 0101 90 0101 90 90 --- Other u 30% -
0102 Live bovine animals
- Cattle:
0102 0102 21 -- Pure-bred breeding animals:
0102 0102 21 0102 21 10 --- Bulls u 30% -
0102 0102 21 0102 21 20 --- Cows u 30% -
0102 0102 29 -- Other:
0102 0102 29 0102 29 10 --- Bulls u 30% -
0102 0102 29 0102 29 90 --- Other, including calves u 30%
- Buffalo:
0102 0102 31 00 -- Pure-bred breeding animals u 30%
0102 0102 39 00 -- Other u 30% -
0102 0102 90 - Other:
0102 0102 90 0102 90 10 --- Pure-bred breeding animals u 30% -
0102 0102 90 0102 90 90 --- Other u 30% -
0103 Live swine
0103 0103 10 00 - pure-bred breeding animals u 30% 20%
- other:
0103 0103 91 00 -- Weighing less than 50 kg. u 30%
0103 0103 92 00 -- Weighing 50 kg. or more u 30%
0104 LIVE SHEEP AND GOATS
0104 0104 10 - Sheep:
0104 0104 10 0104 10 10 --- Sheep including lamb for breeding purpose u 30% -
0104 0104 10 0104 10 90 --- Other u 30% -
0104 0104 20 00 - Goats u 30% -
0105 LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE species gallus domesticus, ducks, geese, TURKEYS AND GUINEA FOWLS
- Weighing not more than 185 g:
0105 0105 11 00 -- Fowls of the species Gallus domesticus u 30% -
0105 0105 12 00 -- Turkeys u 30% -
0105 0105 13 00 -- Ducks u 30% -
0105 0105 14 00 -- Geese u 30% -
0105 0105 15 00 -- Guinea fowls u 30% -
0105 0105 94 00 -- Fowls of the species Gallus domesticus u 30% -
0105 0105 99 00 -- Other u 30%
0106 OTHER LIVE ANIMALS
- Mammals:
0106 0106 11 00 -- Primates u 30% -
0106 0106 12 00 -- Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); sea lions and walruses (mammals of the sub-order Pinni-pedia) u 30% -
0106 0106 13 00 -- Camels and other camelids (Camelidae) u 30% -
0106 0106 14 00 -- Rabbits and hares u 30% -
0106 0106 19 00 -- Other u 30% -
0106 0106 20 00 - Reptiles (including snakes and turtles) u 30% -
- Birds:
0106 0106 31 00 -- Birds of prey u 30% -
0106 0106 32 00 -- Psittaciformes (including parrots, parakeets, macaws and cockatoos) u 30% -
0106 0106 33 00 -- Ostriches; emus (Dromaius novaehollandiae) u 30%
0106 0106 39 00 -- Other u 30% -
- Insects:
0106 0106 41 -- Bees
0106 0106 41 0106 41 10 --- Pureline stock u 30% -
0106 0106 41 0106 41 90 --- Other u 30% -
0106 0106 49 -- Other:
0106 0106 49 0106 49 10 --- Pureline stock u 30% -
0106 0106 49 0106 49 90 --- Other u 30% -
0106 0106 90 00 - Other u 30% -
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