1504.10
Chapter 15Animal/vegetable fats and oils
Heading 1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
Subheading 150410Fish-liver oils and their fractions
Across 12 destination markets covered, HS 1504.10 import primary tariff is lowest in United States(0%) and highest in Thailand(30%), with 2 jurisdictions at zero duty. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- —
- Export duty
- 0%
- Domestic VAT
- 17%
- Consumption tax
- 0%
rebate on export
prov. 无
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 | 1504.10.20.00 | Cod | Free | 第二栏税率:Free | — |
INIndia | 15041010 | Cod liver oil | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 15041020 | - - Solid fractions | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1504102000 | - - Solid fractions | 5% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1504.10.20 | - - Solid fractions | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 15041020 | Solid fractions | 30.00 | 特定从量税 (泰铢/单位):0.85 | — |
VNVietnam | 15041020 | - - Solid fractions | 7.5 | 优惠税率:5 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 150410000 | Fish-liver oils and their fractions | 10% | WTO 税率:3.5% | 1.9% RCEP |
KRKorea | 1504101000 | Sharks' liver oil and its fractions | 3 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 15041000 | Fish-liver oils and their fractions | Free | 0% ChAFTA | |
BRBrazil | 15041011 | Óleo em bruto | 3.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 15041001 | De bacalao. | Ex. | 一般进口税 (IGI):Ex. 一般出口税 (IGE):Ex. | — |
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.