WCO classification path
- Chapter03Fish, crustaceans, molluscs
- Heading0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
- Subheading030236Southern bluefin tunas (Thunnus maccoyii)
- National03023600鲜或冷南方金枪鱼
03023600
"Southern bluefin tunas(thunnus maccoyii)， fresh or chilled,excluding edible fish offal of subheading of NO. 0302.91 to NO. 0302.99"
HS code 0302360000 (Chapter 03 "Fish, crustaceans, molluscs"; Heading 0302 "Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304"; Subheading 030236 "Southern bluefin tunas (Thunnus maccoyii)") under the China tariff schedule classifies "鲜或冷南方金枪鱼". China customs apply MFN rate of 7%, General rate 40%. Statutory unit of measure: 千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 7% |
普通税率 General rate | 40% |
增值税率 VAT | 9% |
消费税率 Consumption tax | 无 |
出口税率 Export duty | 0% |
出口暂定税率 Export provisional | 无 |
出口退税率 Export rebate | 9% |
Global Benchmark
HS-6 prefix 0302.36 across other jurisdictions