01Live animals
Section I · 44 lines
Chapter notes
Note. 1.- This Chapter covers all live animals except : (a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08; (b) Cultures of micro-organisms and other products of heading 30.02; and (c) Animals of heading 95.08.
| Code | Description | Unit | CID | VAT | PAL | CESS | Excise | SSCL |
|---|---|---|---|---|---|---|---|---|
| 01.01 | Live horses, asses, mules and hinnies (+). | |||||||
| Horses: | ||||||||
| 0101.21 | Pure-bred breeding animals | u | Free | 18% | Ex | – | – | 2.5% |
| 0101.29 | Other | u | Free | 18% | Ex | – | – | 2.5% |
| 0101.30 | Asses | u | Free | 18% | Ex | – | – | 2.5% |
| 0101.90 | Other | u | Free | 18% | Ex | – | – | 2.5% |
| 01.02 | Live bovine animals (+). | |||||||
| Cattle: | ||||||||
| 0102.21 | Pure-bred breeding animalsL required | u | Free | 18% | Ex | – | – | Ex |
| 0102.29 | OtherL required | u | Free | 18% | Ex | – | – | 2.5% |
| Buffalo: | ||||||||
| 0102.31 | Pure-bred breeding animalsL required | u | Free | 18% | Ex | – | – | 2.5% |
| 0102.39 | OtherL required | u | Free | 18% | Ex | – | – | 2.5% |
| 0102.90 | OtherL required | u | Free | 18% | Ex | – | – | 2.5% |
| 01.03 | Live Swine (+). | |||||||
| 0103.10 | Pure-bred breeding animalsL required | u | Free | 18% | Ex | – | – | 2.5% |
| Other : | ||||||||
| 0103.91 | Weighing less than 50 kgL required | u | Free | 18% | Ex | – | – | 2.5% |
| 0103.92 | Weighing 50 kg or moreL required | u | Free | 18% | Ex | – | – | 2.5% |
| 01.04 | Live sheep and goats. | |||||||
| Sheep : | ||||||||
| 0104.10.10 | Pure-bred breeding animalsL required | u | Free | 18% | Ex | – | – | 2.5% |
| 0104.10.90 | OtherL required | u | Free | 18% | Ex | – | – | 2.5% |
| Goats : | ||||||||
| 0104.20.10 | Pure-bred breeding animalsL required | u | Free | 18% | Ex | – | – | Ex |
| 0104.20.90 | OtherL required | u | Free | 18% | Ex | – | – | 2.5% |
| 01.05 | Live poultry, that is to say, fowls of the species Gallus domesticus , ducks, geese, turkeys and guinea fowls (+). | |||||||
| Weighing not more than 185 g : | ||||||||
| Fowls of the species Gallus domesticus : | ||||||||
| 0105.11.10 | Day-old chicks for breeding | u | Free | 18% | Ex | – | – | 2.5% |
| 0105.11.20 | Other Day-old chicks | u | Free | 18% | Ex | – | – | 2.5% |
| 0105.11.90 | Other | u | Free | 18% | Ex | – | – | 2.5% |
| Turkeys : | ||||||||
| 0105.12.10 | Less than 2 weeks old, for breeding | u | Free | 18% | Ex | – | – | 2.5% |
| 0105.12.90 | Other | u | Free | 18% | Ex | – | – | 2.5% |
| Ducks : | ||||||||
| 0105.13.10 | For Breeding | u | Free | 18% | Ex | – | – | 2.5% |
| 0105.13.90 | Other | u | Free | 18% | Ex | – | – | 2.5% |
| Geese : | ||||||||
| 0105.14.10 | For Breeding | u | Free | 18% | Ex | – | – | 2.5% |
| 0105.14.90 | Other | u | Free | 18% | Ex | – | – | 2.5% |
| Guinea fowls: | ||||||||
| 0105.15.10 | For Breeding | u | Free | 18% | Ex | – | – | 2.5% |
| 0105.15.90 | Other | u | Free | 18% | Ex | – | – | 2.5% |
| Other : | ||||||||
| 0105.94 | Fowls of the species Gallus domesticus | u | Free | 18% | Ex | – | – | 2.5% |
| 0105.99 | Other | u | Free | 18% | Ex | – | – | 2.5% |
| 01.06 | Other live animals. | |||||||
| Mammals : | ||||||||
| 0106.11 | PrimatesL required | u | Free | 18% | Ex | – | – | 2.5% |
| 0106.12 | 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)L required | u | Free | 18% | Ex | – | – | 2.5% |
| 0106.13 | Camels and other camelids ( Camelidae )L required | u | Free | 18% | Ex | – | – | 2.5% |
| 0106.14 | Rabbits and haresL required | u | Free | 18% | Ex | – | – | 2.5% |
| Other : | ||||||||
| 0106.19.10 | Elephants other than tuskers | u | Free | 18% | Ex | – | – | 2.5% |
| 0106.19.20 | Tuskers | u | Free | 18% | Ex | – | – | 2.5% |
| 0106.19.90 | OtherL required | u | Free | 18% | Ex | – | – | 2.5% |
| 0106.20 | Reptiles (including snakes and turtles)L required | u | Free | 18% | Ex | – | – | 2.5% |
| Birds : | ||||||||
| 0106.31 | Birds of preyL required | u | Free | 18% | Ex | – | – | 2.5% |
| 0106.32 | Psittaciformes (including parrots, parakeets, macaws and cockatoos)L required | u | Free | 18% | Ex | – | – | 2.5% |
| 0106.33 | Ostriches; emus ( Dromaius novaehollandiae )L required | u | Free | 18% | Ex | – | – | 2.5% |
| 0106.39 | OtherL required | u | Free | 18% | Ex | – | – | 2.5% |
| Insects : | ||||||||
| 0106.41 | Bees | u | Free | 18% | Ex | – | – | 2.5% |
| 0106.49 | Other | u | Free | 18% | Ex | – | – | 2.5% |
| 0106.90 | OtherL required | u | Free | 18% | Ex | – | – | 2.5% |