WCO classification path
- Chapter03Fish, crustaceans, molluscs
- Heading0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
- Subheading030243Sardines (Sardina pilchardus, Sardinops spp.), Sardinella (Sardinella spp.) brisling or sprats (Sprattus sprattus)
- National03024300鲜或冷沙丁鱼、小沙丁鱼属、黍鲱或西鲱
03024300
"Sardines(Sardina pilchardus, Sardinops spp.)sardinella(Sardinella spp.), brisling or sprats (Sprattus sprattus),fresh or chilled, excluding edible fish offal of subheading of NO. 0302.91 to NO. 0302.99"
HS code 0302430000 (Chapter 03 "Fish, crustaceans, molluscs"; Heading 0302 "Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304"; Subheading 030243 "Sardines (Sardina pilchardus, Sardinops spp.), Sardinella (Sardinella spp.) brisling or sprats (Sprattus sprattus)") under the China tariff schedule classifies "鲜或冷沙丁鱼、小沙丁鱼属、黍鲱或西鲱". 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% |
出口税率 Export duty | 0% |
出口退税率 Export rebate | 9% |
Global Benchmark
HS-6 prefix 0302.43 across other jurisdictions