0308.19
Chapter 03Fish, crustaceans, molluscs
Heading 0308AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, FIT FOR HUMAN CONSUMPTION]
Subheading 030819Other
Across 12 destination markets covered, HS 0308.19 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
- —
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 | 0308.19.01.00 | Other | Free | 第二栏税率:Free | — |
INIndia | 03081900 | Other | 30 | IGST:0/5 社会福利附加税:3 | — |
IDIndonesia | 03081920 | - - - Dried, salted or in brine | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0308192000 | - - - Dried, salted or in brine | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0308.19.20 | - - - Dried, salted or in brine | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03081920 | Dried, salted or in brine | 60.00 | — | |
VNVietnam | 03081920 | - - - Dried, salted or in brine | 15 | 优惠税率:10 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030819100 | 1 Smoked | 9.6% | WTO 税率:6.7% GSP 特惠税率:6.4% | 3.7% RCEP |
KRKorea | 0308192000 | Dried | 20 | WTO 约束税率:0 | 8% Korea-China FTA / RCEP |
AUAustralia | 03081900 | Other | Free | 0% ChAFTA | |
BRBrazil | 03081900 | Outros | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 03081999 | Los demás. | — | — |
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.