0306.12
Chapter 03Fish, crustaceans, molluscs
Heading 0306Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine
Subheading 030612Frozen
Across 12 destination markets covered, HS 0306.12 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 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 9%
- 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 | 0306.12.00 | Lobsters (Homarus spp.) | Free | 第二栏税率:Free | — |
INIndia | 03061210 | Whole, cooked | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 03061210 | - - - Smoked | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0306121000 | - - - Smoked | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0306.12.10 | - - - Smoked | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03061210 | Smoked | 60.00 | — | |
VNVietnam | 03061210 | - - - Smoked | 40.5 | 优惠税率:27 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030612000 | Lobsters (Homarus spp.) | 4% | WTO 税率:1% | 0% RCEP |
KRKorea | 0306121000 | Smoked | 20 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 03061200 | Lobsters (Homarus spp.) | Free | 0% ChAFTA | |
BRBrazil | 03061200 | Lavagantes (Homarus spp.) | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 03061201 | Bogavantes (Homarus Spp.). | — | — |
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.