0302.31
Chapter 03Fish, crustaceans, molluscs
Heading 0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
Subheading 030231Albacore or long finned tunas (Thunnus alalunga)
Across 12 destination markets covered, HS 0302.31 import primary tariff is lowest in United States(0%) and highest in Thailand(60%), with 3 jurisdictions at zero duty. China export rebate is 9%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 9%
- Export duty
- 0%
- Domestic VAT
- 9%
- Consumption tax
- 无
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 0302.31.00.00 | Albacore or longfinned tunas (Thunnus alalunga) | Free | 第二栏税率:Free | — |
INIndia | 03023100 | Albacore or long finned tunas (Thunnus alalunga) | 30 | IGST:0 社会福利附加税:3 综合税负:33 | — |
IDIndonesia | 03023100 | - - Albacore or longfinned tunas (Thunnus alalunga) | 5.00 | 增值税 (PPN):0.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0302310000 | - - Albacore or longfinned tunas (Thunnus alalunga) | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0302.31.00 | - - Albacore or longfinned tunas (Thunnus alalunga) | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03023100 | Albacore or longfinned tunas (Thunnus alalunga) | 60.00 | — | |
VNVietnam | 03023100 | - - Albacore or longfinned tunas (Thunnus alalunga) | 22.5 | 优惠税率:15 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030231000 | Albacore or longfinned tunas (Thunnus alalunga) | 5% | WTO 税率:3.5% | — |
KRKorea | 0302310000 | Albacore or longfinned tunas (Thunnus alalunga) | 20 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 03023100 | Albacore or longfinned tunas (Thunnus alalunga) | Free | 0% ChAFTA | |
BRBrazil | 03023100 | Albacora-branca (atum) (Thunnus alalunga) | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 03023101 | Albacoras o atunes blancos (Thunnus alalunga). | Ex. | 一般进口税 (IGI):Ex. 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.