0305.51
Chapter 03Fish, crustaceans, molluscs
Heading 0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
Subheading 030551Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
Across 12 destination markets covered, HS 0305.51 import primary tariff is lowest in United States(0%) and highest in Thailand(60%), with 4 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 | 0305.51.00.00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free | 第二栏税率:5.5¢/kg | — |
INIndia | 03055100 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 30 | IGST:0/5 社会福利附加税:3 | — |
IDIndonesia | 03055100 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 5.00 | 增值税 (PPN):Baca Peraturan | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0305510000 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0305.51.00 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03055100 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 60.00 | — | |
VNVietnam | 03055100 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 30 | 优惠税率:20 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030551000 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 15% | — | |
KRKorea | 0305510000 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 20 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 03055100 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free | 0% ChAFTA | |
BRBrazil | 03055100 | 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 | 03055101 | Bacalao de la variedad "ling". | — | — |
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.