0305.49
Chapter 03Fish, crustaceans, molluscs
Heading 0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
Subheading 030549Other
Across 12 destination markets covered, HS 0305.49 import primary tariff is lowest in United States(0%) and highest in Thailand(60%), with 3 jurisdictions at zero duty. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- —
- Export duty
- 无
- Domestic VAT
- 无
- 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 | 0305.49.20.00 | Mackerel | Free | 第二栏税率:25% | — |
INIndia | 03054900 | Other | 30 | IGST:0/5 社会福利附加税:3 | — |
IDIndonesia | 03054910 | - - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0305491000 | - - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 7% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0305.49.10 | - - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03054910 | Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 60.00 | — | |
VNVietnam | 03054910 | - - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 30 | 优惠税率:20 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030549010 | - Tara (Gadus spp., Theragra spp. and Merluccius spp.) | 15% | WTO 税率:10% | 5.5% RCEP |
KRKorea | 0305491000 | Anchovies | 20 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 03054900 | Other | Free | 0% ChAFTA | |
BRBrazil | 03054910 | Bacalhau-do-atlântico (Gadus morhua), bacalhau-da-groelândia (Gadus ogac) e bacalhau-do-pacífico (Gadus macrocephalus) | 0.0% | 工业产品税 (IPI):3.25% | — |
MXMexico | 03054901 | Merluzas ahumadas, excepto lo comprendido en la fracción 03054902. | — | — |
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.