1504.20
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 150420Fats and oils and their fractions, of fish, other than liver oils
Across 12 destination markets covered, HS 1504.20 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 | 1504.20.20.00 | Cod | Free | 第二栏税率:Free | — |
INIndia | 15042010 | Fish body oil | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 15042010 | - - Solid fractions | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1504201000 | - - Solid fractions | 5% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1504.20.10 | - - Solid fractions | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 15042010 | Solid fractions | 30.00 | 特定从量税 (泰铢/单位):5.50 | — |
VNVietnam | 15042010 | - - Solid fractions | 7.5 | 优惠税率:5 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 150420000 | Fats and oils and their fractions, of fish, other than liver oils | 10% or 6 yen/kg, whichever is the greater | WTO 税率:7% or 4.20 yen/kg, whichever is the greater | 4.8% RCEP |
KRKorea | 1504200000 | Fats and oils and their fractions, of fish, other than liver oils. | 3 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 15042000 | Fats and oils and their fractions, of fish, other than liver oils | Free | 0% ChAFTA | |
BRBrazil | 15042000 | Gorduras e óleos de peixes e respectivas frações, exceto óleos de fígados | 9.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 15042001 | De pescado, excepto de bacalao y de tiburón. | 10 | 一般进口税 (IGI):10 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.