0305.20
Chapter 03Fish, crustaceans, molluscs
Heading 0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
Subheading 030520Livers, roes and milt of fish, dried, smoked, salted or in brine
Across 12 destination markets covered, HS 0305.20 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 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- 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 | 0305.20.20.00 | Sturgeon roe | 7.5% | 第二栏税率:30% | — |
INIndia | 03052000 | Livers, roes and milt of fish, dried, smoked, salted or in brine | 30 | IGST:0/5 社会福利附加税:3 | — |
IDIndonesia | 03052010 | - - Of freshwater fish, dried, salted or in brine | 5.00 | 增值税 (PPN):Baca Peraturan | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0305201000 | - - Of freshwater fish, dried, salted or in brine | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0305.20.10 | - - Of freshwater fish, dried, salted or in brine | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03052010 | Of freshwater fish, dried, salted or in brine | 60.00 | — | |
VNVietnam | 03052010 | - - Of freshwater fish, dried, salted or in brine | 30 | 优惠税率:20 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030520010 | 1 Hard roes of Nishin (Clupea spp.) other than Nishin roes on the tangles | 12% | WTO 税率:8.4% | 4.6% RCEP |
KRKorea | 0305201000 | Livers | 20 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 03052000 | Livers, roes and milt of fish, dried, smoked, salted or in brine | Free | 0% ChAFTA | |
BRBrazil | 03052010 | Ovas de tainhas (Mugil spp.) | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 03052001 | Hígados, huevas y lechas, de pescado, secos, ahumados, salados o en salmuera. | — | — |
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.