0302.32
Chapter 03Fish, crustaceans, molluscs
Heading 0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
Subheading 030232Yellowfin tunas (Thunnus albacares)
Across 12 destination markets covered, HS 0302.32 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 | 0302.32.00.00 | Yellowfin tunas (Thunnus albacares) | Free | 第二栏税率:Free | — |
INIndia | 03023200 | Yellowfin tunas (Thunnus albacares) | 30 | IGST:0 社会福利附加税:3 综合税负:33 | — |
IDIndonesia | 03023200 | - - Yellowfin tunas (Thunnus albacares) | 5.00 | 增值税 (PPN):0.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0302320000 | - - Yellowfin tunas (Thunnus albacares) | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0302.32.00 | - - Yellowfin tunas (Thunnus albacares) | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03023200 | Yellowfin tunas (Thunnus albacares) | 60.00 | — | |
VNVietnam | 03023200 | - - Yellowfin tunas (Thunnus albacares) | 22.5 | 优惠税率:15 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030232000 | Yellowfin tunas (Thunnus albacares) | 5% | WTO 税率:3.5% | — |
KRKorea | 0302320000 | Yellowfin tunas (Thunnus albacares) | 20 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 03023200 | Yellowfin tunas (Thunnus albacares) | Free | 0% ChAFTA | |
BRBrazil | 03023200 | Albacora-laje (atum) (Thunnus albacares) | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 03023201 | Atunes de aleta amarilla (rabiles) (Thunnus albacares). | 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.