0304.88
Chapter 03Fish, crustaceans, molluscs
Heading 0304Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
Subheading 030488- - Dogfish, other sharks, rays and skates (Rajidae)
Across 11 destination markets covered, HS 0304.88 import primary tariff is lowest in United States(0%) and highest in Thailand(60%), with 3 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 | 0304.88.00.00 | Dogfish, other sharks, rays and skates (Rajidae) | Free | 第二栏税率:5.5¢/kg | — |
INIndia | 03048810 | Dogfish | 30 | IGST:0/5 社会福利附加税:3 | — |
IDIndonesia | 03048800 | - - Dogfish, other sharks, rays and skates (Rajidae) | 10.00 | 增值税 (PPN):0.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0304880000 | - - Dogfish, other sharks, rays and skates (Rajidae) | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0304.88.00 | - - Dogfish, other sharks, rays and skates (Rajidae) | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03048800 | Dogfish, other sharks, rays and skates (Rajidae) | 60.00 | — | |
VNVietnam | 03048800 | - - Dogfish, other sharks, rays and skates (Rajidae) | 22.5 | 优惠税率:15 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030488000 | Dogfish, other sharks, rays and skates (Rajidae) | 5% | WTO 税率:3.5% | 2.4% RCEP |
KRKorea | 0304881000 | Dogfish, other sharks | 10 | WTO 约束税率:0 | 4% Korea-China FTA / RCEP |
AUAustralia | 03048800 | Dogfish, other sharks, rays and skates (Rajidae) | Free | — | |
BRBrazil | 03048810 | Tubarão-azul (Prionace glauca) | 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.