0304.54
Chapter 03Fish, crustaceans, molluscs
Heading 0304Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
Subheading 030454Sword fish (Xiphias gladius)
Across 12 destination markets covered, HS 0304.54 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 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 9%
- 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
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 0304.54.00.00 | Swordfish (Xiphias gladius) | Free | 第二栏税率:5.5¢/kg | — |
INIndia | 03045400 | Sword fish (Xiphias gladius) | 30 | IGST:0 社会福利附加税:3 综合税负:33 | — |
IDIndonesia | 03045400 | - - Swordfish (Xiphias gladius) | 10.00 | 增值税 (PPN):0.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0304540000 | - - Swordfish (Xiphias gladius) | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0304.54.00 | - - Swordfish (Xiphias gladius) | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03045400 | Swordfish (Xiphias gladius) | 60.00 | — | |
VNVietnam | 03045400 | - - Swordfish (Xiphias gladius) | 22.5 | 优惠税率:15 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030454000 | Swordfish (Xiphias gladius) | 5% | WTO 税率:3.5% | 2.4% RCEP |
KRKorea | 0304540000 | Swordfish (Xiphias gladius) | 20 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 03045400 | Swordfish (Xiphias gladius) | Free | 0% ChAFTA | |
BRBrazil | 03045400 | Espadarte (Xiphias gladius) | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 03045401 | De pez espada (Xiphias gladius). | 15%* | 一般进口税 (IGI):15%* 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.