0306.94
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 030694Norway lobsters (Nephrops norvegicus)
Across 11 destination markets covered, HS 0306.94 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 4 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
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 0306.94.00.00 | Norway lobsters (Nephrops norvegicus) | Free | 第二栏税率:Free | — |
INIndia | 03069400 | Norway lobsters (Nephrops norvegicus) | 30 | IGST:0 社会福利附加税:3 综合税负:33 | — |
IDIndonesia | 03069420 | - Dalam kemasan kedap udara untuk penjualan eceran | — | — | |
MYMalaysia | 0306942100 | - - - - Smoked | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0306.94.21 | - - - - Smoked | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03069421 | Smoked | 60.00 | — | |
VNVietnam | 03069421 | - - - - Smoked | 40.5 | 优惠税率:27 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030694100 | 1 Smoked | 4.8% | WTO 税率:(4.8%) GSP 特惠税率:3.2% | 3.3% RCEP |
KRKorea | 0306940000 | Norway lobsters (Nephrops norvegicus) | 20 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 03069400 | Norway lobsters (Nephrops norvegicus) | Free | — | |
BRBrazil | 03069400 | Lagosta norueguesa (Lagostim*) (Nephrops norvegicus) | 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.