0309.10
Chapter 03Fish, crustaceans, molluscs
Heading 0309Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption
Subheading 030910- Of fish
Across 11 destination markets covered, HS 0309.10 import primary tariff is lowest in United States(0%) and highest in Thailand(60%), with 3 jurisdictions at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 4 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- 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 | 0309.10.05.00 | In bulk or in immediate containers weighing with their contents over 6.8 kg each | Free | 第二栏税率:2.8¢/kg | — |
INIndia | 03091010 | Fresh or chilled | 30 | IGST:0 社会福利附加税:3 综合税负:33 | — |
IDIndonesia | 03091000 | - Of fish | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 0309100000 | - Of fish | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 0309.10.00 | - Of fish | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 03091000 | Of fish | 60.00 | — | |
VNVietnam | 03091000 | - Of fish | 30 | 优惠税率:20 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 030910100 | - Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. and Sardinops spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | 15% | WTO 税率:10% | — |
KRKorea | 0309100000 | Of fish | 20 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 03091000 | Of fish | Free | — | |
BRBrazil | 03091000 | De peixe | 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.