0303.91
Chapter 03Fish, crustaceans, molluscs
Heading 0303Fish, frozen, excluding fish fillets and other fish meat of heading 0304
Subheading 030391- - Livers, roes and milt
Across 11 destination markets covered, HS 0303.91 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(60%), with 2 jurisdictions at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 0%
- Domestic VAT
- 9%
- Consumption tax
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 0303.91.20.00 | Sturgeon roe | 15% | 第二栏税率:30% | — |
INIndia | 03039110 | Egg or egg yolk of fish | 30 | IGST:0/5 社会福利附加税:3 | — |
IDIndonesia | 03039100 | - - Livers, roes and milt | 5.00 | 增值税 (PPN):Baca Peraturan | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0303910000 | - - Livers , roes and milt | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0303.91.00 | - - Livers, roes and milt | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03039100 | Livers, roes and milt | 60.00 | — | |
VNVietnam | 03039100 | - - Livers, roes and milt | 18 | 优惠税率:12 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030391010 | 1 Hard roes of Nishin (Clupea spp.) | 6% | WTO 税率:4% | 2.2% RCEP |
KRKorea | 0303911000 | Livers | 10 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 03039100 | Livers, roes and milt | Free | — | |
BRBrazil | 03039110 | Ovas de tainhas (Mugil spp.) | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | — | — | — | — |
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.