What documents are required to import HS 03074310 into China?

Typically required: commercial invoice, packing list, bill of lading / airway bill, certificate of origin (for preferential rates). Confirm latest requirements with GACC (General Administration of Customs of China).

How to calculate landed cost for importing HS 03074310 into China?

Use CIF (goods + freight + insurance) × 12% = import duty. Then add VAT 9% = landed cost. Treayo provides an online calculator at https://treayo.com/en/calculator/china.

WCO classification path

Chapter03Fish, crustaceans, molluscs
Heading0307Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process
Subheading030743Cuttle fish and squid
National03074310冻的墨鱼及鱿鱼

03074310

ACTIVE

What is the China import tariff for HS 03074310 (冻的墨鱼及鱿鱼)?

Quick answer: China MFN rate for HS 03074310 is 12%, plus VAT 9%.

"Cuttle fish and squid"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"冻的墨鱼及鱿鱼"

HS code 0307431000 (Chapter 03 "Fish, crustaceans, molluscs"; Heading 0307 "Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process"; Subheading 030743 "Cuttle fish and squid") under the China tariff schedule classifies "冻的墨鱼及鱿鱼". China customs apply MFN rate of 12%, General rate 70%. Statutory unit of measure: 千克.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	12%	Official tariff schedule
普通税率 General rate	70%	Official tariff schedule
增值税率 VAT	9%	Official tariff schedule
出口税率 Export duty	0%	Official tariff schedule
出口退税率 Export rebate	9%	Official tariff schedule