0307.12
Chapter 03Fish, crustaceans, molluscs
Heading 0307Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process
Subheading 030712Frozen
Across 11 destination markets covered, HS 0307.12 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 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
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 0307.12.00 | Frozen | Free | 第二栏税率:Free | — |
INIndia | 03071200 | Frozen | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 03071200 | - - Frozen | 5.00 | 增值税 (PPN):0.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0307120000 | - - Frozen | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0307.12.00 | - - Frozen | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03071200 | Frozen | 60.00 | — | |
VNVietnam | 03071200 | - - Frozen | 4.5 | 优惠税率:3 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030712000 | Frozen | 10% | WTO 税率:7% | 4.8% RCEP |
KRKorea | 0307120000 | Frozen | 20 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 03071200 | Frozen | Free | — | |
BRBrazil | 03071200 | Congeladas | 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.