What documents are required to import HS 03078190 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 03078190 into China?

Use CIF (goods + freight + insurance) × 10% = 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
Subheading030781Live, fresh or chilled abalone (Haliotis spp.)
National03078190活、鲜、冷的鲍鱼

03078190

ACTIVE

What is the China import tariff for HS 03078190 (活、鲜、冷的鲍鱼)?

Quick answer: China MFN rate for HS 03078190 is 10%, plus VAT 9%.

"Live, fresh or chilled abalone (Haliotis spp.)"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"活、鲜、冷的鲍鱼"

HS code 0307819000 (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 030781 "Live, fresh or chilled abalone (Haliotis spp.)") under the China tariff schedule classifies "活、鲜、冷的鲍鱼". China customs apply MFN rate of 10%, General rate 80%. Statutory unit of measure: 千克.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	10%	Official tariff schedule
普通税率 General rate	80%	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