0308.22
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 030822Frozen
Across 11 destination markets covered, HS 0308.22 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 | 0308.22.00.00 | Frozen | Free | 第二栏税率:Free | — |
INIndia | 03082200 | Frozen | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 03082200 | - - Frozen | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0308220000 | - - Frozen | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0308.22.00 | - - Frozen | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03082200 | Frozen | 60.00 | — | |
VNVietnam | 03082200 | - - Frozen | 5 | 优惠税率:0 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030822000 | Frozen | 10% | WTO 税率:7% | 4.8% RCEP |
KRKorea | 0308220000 | Frozen | 20 | WTO 约束税率:0 | 4% Korea-China FTA / RCEP |
AUAustralia | 03082200 | Frozen | Free | — | |
BRBrazil | 03082200 | Congelados | 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.