| 31 |
live salmon |
| 31 |
live sardines |
| 31 |
live sea bass |
| 31 |
live sea bream |
| 31 |
live sea cucumbers |
| 31 |
live sea hares |
| 31 |
live sea snails |
| 31 |
live sea whelks |
| 31 |
live sea-cucumbers |
| 31 |
live seafood |
| 31 |
live sheep |
| 31 |
live shellfish |
| 31 |
live short-necked clams |
| 31 |
live shrimp |
| 31 |
live shrimps |
| 31 |
live silkworm chrysalis |
| 31 |
live silver carps |
| 31 |
live snails |
| 31 |
live snow crabs |
| 31 |
live soft-shelled turtles |
| 31 |
live sole fish |
| 31 |
live spider crabs |
| 31 |
live spiny lobsters |
| 31 |
live squid |
| 31 |
live trout |
| 31 |
live trouts |
| 31 |
live tuna |
| 31 |
livestock |
| 31 |
livestock fattening preparations |
| 31 |
livestock feed |
| 31 |
livestock for breeding |
| 31 |
lobsters, live |
| 31 |
locust beans, raw |
| 31 |
loganberries, fresh |
| 31 |
long net stinkhorn, fresh |
| 31 |
longan, fresh |
| 31 |
longkong fruits, fresh |
| 31 |
longkongs, fresh |
| 31 |
loose hemp for use as animal bedding |
| 31 |
loquats, fresh |
| 31 |
lupines [plants] |
| 31 |
lychees, fresh |
| 31 |
maca, unprocessed |
| 31 |
maize |
| 31 |
maize cake for cattle |
| 31 |
malt |
| 31 |
malt [unprocessed grain] for brewing and distilling |
| 31 |
malt for brewing |
| 31 |
malt for brewing and distilling |
| 31 |
malt for brewing and distilling [unprocessed grain] |
