1604.32
Chapter 16Preparations of meat, fish
Heading 1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
Subheading 160432Caviar substitutes
Across 12 destination markets covered, HS 1604.32 import primary tariff is lowest in United States(0%) and highest in Thailand(60%), with 2 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- 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 | 1604.32.30.00 | Boiled and in airtight containers | Free | 第二栏税率:30% | — |
INIndia | 16043200 | Caviar substitutes | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | — |
IDIndonesia | 16043200 | - - Caviar substitutes | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 1604320000 | - - Caviar substitutes | 8% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 1604.32.00 | - - Caviar substitutes | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 16043200 | Caviar substitutes | 60.00 | 特定从量税 (泰铢/单位):200.00 | — |
VNVietnam | 16043200 | - - Caviar substitutes | 52.5 | 优惠税率:35 增值税:8/10 | 35% ACFTA / RCEP · Form E |
JPJapan | 160432010 | - Ikura | 6.4% | WTO 税率:(6.4%) GSP 特惠税率:4.8% | — |
KRKorea | 1604320000 | Caviar substitutes | 20 | WTO 约束税率:0 | 8% Korea-China FTA / RCEP |
AUAustralia | 16043200 | Caviar substitutes | Free | 0% ChAFTA | |
BRBrazil | 16043200 | Sucedâneos do caviar | 14.4% | 工业产品税 (IPI):3.25% | — |
MXMexico | 16043201 | Sucedáneos del caviar. | 20 | 一般进口税 (IGI):20 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.