0304.87
Chapter 03Fish, crustaceans, molluscs
Heading 0304Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
Subheading 030487Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)
Across 12 destination markets covered, HS 0304.87 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
- —
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 | 0304.87.00.00 | Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | Free | 第二栏税率:5.5¢/kg | — |
INIndia | 03048700 | Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 30 | IGST:0/5 社会福利附加税:3 | — |
IDIndonesia | 03048700 | - - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 10.00 | 增值税 (PPN):0.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0304870000 | - - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0304.87.00 | - - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03048700 | Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 60.00 | — | |
VNVietnam | 03048700 | - - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 22.5 | 优惠税率:15 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030487020 | -- Bluefin tunas (Thunnus thynnus, Thunnus orientalis) | 5% | WTO 税率:3.5% | — |
KRKorea | 0304871000 | Bluefin tunas | 10 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 03048700 | Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito)(Katsuwonus pelamis) | Free | 0% ChAFTA | |
BRBrazil | 03048700 | Atuns (do gênero Thunnus), bonito-listrado (gaiado*) (Katsuwonus pelamis) | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 03048701 | De atunes (del género Thunnus), listados o bonitos de vientre rayado (Euthynnus (Katsuwonus) pelamis). | — | — |
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.