0302.36
Chapter 03Fish, crustaceans, molluscs
Heading 0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
Subheading 030236Southern bluefin tunas (Thunnus maccoyii)
Across 12 destination markets covered, HS 0302.36 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 | 0302.36.00.00 | Southern bluefin tunas (Thunnus maccoyii) | Free | 第二栏税率:Free | — |
INIndia | 03023600 | Southern bluefin tunas (Thunnus maccoyii) | 30 | IGST:0 社会福利附加税:3 综合税负:33 | — |
IDIndonesia | 03023600 | - - Southern bluefin tunas (Thunnus maccoyii) | 5.00 | 增值税 (PPN):0.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0302360000 | - - Southern bluefin tunas (Thunnus maccoyii) | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0302.36.00 | - - Southern bluefin tunas (Thunnus maccoyii) | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03023600 | Southern bluefin tunas (Thunnus maccoyii) | 60.00 | — | |
VNVietnam | 03023600 | - - Southern bluefin tunas (Thunnus maccoyii) | 22.5 | 优惠税率:15 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030236000 | Southern bluefin tunas (Thunnus maccoyii) | 5% | WTO 税率:3.5% | — |
KRKorea | 0302360000 | Southern bluefin tunas (Thunnus maccoyii) | 20 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 03023600 | Southern bluefin tunas (Thunnus maccoyii) | Free | 0% ChAFTA | |
BRBrazil | 03023600 | Atum-azul do sul (atum) (Thunnus maccoyii) | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 03023601 | Atunes del sur (Thunnus maccoyii). | 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.