HomeChapter 03Heading 03050305.31

HS Code 0305.31 : Fish fillets, dried, salted or in brine, but not smoked, Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

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MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO) FR (Pending) ES (Pending)

The 6-digit Harmonized System (HS) code for fish fillets, dried, salted or in brine, but not smoked, tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp., carassius spp., ctenopharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, leptobarbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) is 0305.31. Under the 2026 China (GACC / 中国海关), the representative MFN general duty rate is 7.00 % [GACC / 税委会 2026].

Chapter
Heading
Subheading
0305.31
CN MFN Duty
7.00 %
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 03
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
Heading 0305
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
Subheading .31
.31
Fish fillets, dried, salted or in brine, but not smoked, Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

🇺🇸 US 🇬🇧 UK 🇪🇺 EU 🇨🇦 Canada 🇲🇽 Mexico 🇨🇳 China AU (soon) IN (soon) JP (soon) BR (soon) GCC (soon)
China (GACC / 中国海关 Tariff 2026)
0305.31.00
GACC Base MFN Customs Duty (最惠国税率)
7.00 %
Verified July 2026 · GACC / 税委会 Source

MODULE 5: CHINESE IMPORT DUTY & TAX BREAKDOWN (LANDED COST STACK)

GACC Base MFN Duty
7.00 %
最惠国税率 [GACC]
Import VAT (增值税)
9.00 %
CIF + Duty Base [STA VAT]
Consumption Tax (消费税)
Exempt
Selective Goods Only
De Minimis Thresholds
RMB 50 Postal / CBEC
行邮税 & 跨境电商 [GACC]
🇨🇳 RCEP PREFERENTIAL TARIFF ELIGIBILITY

Qualifying originating goods from RCEP member countries (ASEAN, Japan, South Korea, Australia, New Zealand) satisfying product-specific rules enter China under RCEP preferential rates with a valid Certificate of Origin.

Official GACC Rulings: Request a General Administration of Customs [GACC Advance Ruling (海关预裁定) ↗]
Notice: Chinese customs entry, MFN tariffs, provisional rates, VAT, and Consumption Tax are governed by GACC (海关总署) and the Customs Tariff Commission of the State Council (税委会). Always declare entry via an authorized Customs Broker (报关行) on the China International Trade Single Window (国际贸易单一窗口).
TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 0305.31

Receive an automated email notification whenever GACC or 税委会 publishes duty rate adjustments or customs notices for 0305.31.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

AGENCY-CONDITIONAL (PGA)

FDA Prior Notice / USDA Phytosanitary Cert

Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

ACE PGA Message-Set Flags: FDA (FOO): Prior Notice (PN) + Foreign Supplier Verification Program (FSVP)NOAA (SIM): Seafood Import Monitoring Program (SIMP) Catch Certificate

Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].

MODULE 8: Chinese Trade Remedies (MOFCOM AD/CVD) & Safeguards

MOFCOM Anti-Dumping Status
Standard GACC Tariff
MOFCOM Trade Remedy Investigation
Standard Statutory Clearance
CCC Certification / CIQ Status
Standard Customs Supervision

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Agreement Code Trade Agreement / Program Preferential Rate Rules of Origin (RoO) Requirement
RCEPRegional Comprehensive Economic Partnership (RCEP)Free / PreferentialMust satisfy RCEP product-specific origin rules and certificate of origin.
ACFTAChina-ASEAN Free Trade Area (ACFTA)Free / PreferentialForm E Certificate of Origin issued by ASEAN authority.
ChAFTAChina-Australia Free Trade Agreement (ChAFTA)FreeChAFTA Certificate of Origin or declaration on origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Fish fillets, dried, salted or in brine, but not smoked, Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

MODULE 11: GACC Advance Ruling (海关预裁定)

Legally binding tariff classification decisions issued by General Administration of Customs of China (GACC) for HS 0305.31.

Query official GACC Customs Advance Ruling (海关预裁定) portal criteria:

Search Official GACC Portal for 0305.31 →

US National HTS Tariff Lines (0305.31)

HTS Code Description General Rate Special (FTA) Rate Column 2 Rate Unit
0305.31.01.00 Fish fillets, dried, salted or in brine, but not smoked, Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Free Free 2.2¢/kg kg

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code Heading Category Action
0305.20 Subheading under Heading 0305 Compare Subheading 0305.20 →
0305.32 Subheading under Heading 0305 Compare Subheading 0305.32 →
0305.39 Subheading under Heading 0305 Compare Subheading 0305.39 →
0305.41 Subheading under Heading 0305 Compare Subheading 0305.41 →
0305.42 Subheading under Heading 0305 Compare Subheading 0305.42 →
0305.43 Subheading under Heading 0305 Compare Subheading 0305.43 →
0305.44 Subheading under Heading 0305 Compare Subheading 0305.44 →
0305.49 Subheading under Heading 0305 Compare Subheading 0305.49 →

Official Primary Sources & Authority References

GACC Customs Tariff Portal (中国海关 2026) ↗

Official Chinese 8-digit CN commodity codes and GACC MFN duty rates.

State Council Customs Tariff Commission (税委会) ↗

Chinese MFN and annual provisional tariff rate decrees.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and China (GACC / 中国海关) general duty for Fish fillets, dried, salted or in brine, but not smoked, Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)?
Under WCO Harmonized System 2022 and China (GACC / 中国海关), Fish fillets, dried, salted or in brine, but not smoked, Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) is classified under HS 0305.31 (Heading 0305, Chapter 03). The representative CN MFN general duty rate is 7.00 %.
How is HS 0305.31 distinguished within Heading 0305 (Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process)?
Heading 0305 covers Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process. Subheading 0305.31 specifically isolates Fish fillets, dried, salted or in brine, but not smoked, Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.). Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0305.
What are the primary candidate subheadings related to HS 0305.31?
Related subheadings under Heading 0305 include 0305.20, 0305.32, 0305.39, 0305.41, 0305.42, 0305.43, 0305.44, 0305.49. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Fish fillets, dried, salted or in brine, but not smoked, Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) into China?
Importers require a Chinese Customs Entry Declaration (海关进口货物报关单) lodged on the China International Trade Single Window (国际贸易单一窗口), active 18-digit Unified Social Credit Code (USCC / 统一社会信用代码), Custom Brokerage filing (报关行), Commercial Invoice, Packing List, and Bill of Lading.
Can goods under HS 0305.31 enter duty-free under RCEP or FTAs into China?
Yes. Goods originating in RCEP member countries, ASEAN nations (ACFTA), Australia (ChAFTA), or other FTA partners enter China under preferential tariffs with a valid Certificate of Origin (such as RCEP Certificate or Form E).
What express courier and e-commerce de minimis thresholds apply to China for Fish fillets, dried, salted or in brine, but not smoked, Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)?
China has no general commercial $800 de minimis. Personal postal items (行邮税) enter duty-free up to RMB 50 tax exemption, while Cross-Border E-Commerce (CBEC 跨境电商) allows duty-free entry up to RMB 5,000 per transaction / RMB 26,000 annual limit.
How can an importer obtain a GACC Customs Advance Ruling (海关预裁定) for HS 0305.31?
Importers or foreign trade operators may submit a formal application for a Customs Advance Ruling (海关预裁定) to GACC local customs authorities under GACC Decree No. 236 for legally binding tariff classification.
What GACC CIFER registration and CIQ sanitary controls apply to HS 0305.31?
Imports of food and agricultural goods under Chapter 03 into China require overseas manufacturer registration on GACC's CIFER system and CIQ phytosanitary/veterinary clearance.
How is Import VAT (增值税) assessed on commercial imports of HS 0305.31 into China?
Import VAT is assessed at 13.00% standard rate (9.00% for agricultural products, books, utilities) on total entered CIF value plus customs duty plus consumption tax.
What is the Unified Social Credit Code (USCC) and Customs Brokerage requirement in China?
Commercial importers must hold an active 18-digit Unified Social Credit Code (USCC / 统一社会信用代码) registered with GACC and declare entry via a licensed Customs Broker (报关行) on the China International Trade Single Window (国际贸易单一窗口).
What is the difference between GACC MFN rates and Provisional applied tariffs (暂定税率)?
MFN general rates (最惠国税率) apply to all WTO member imports. Provisional rates (暂定税率) are lower temporary rates set annually by the Customs Tariff Commission (税委会) for strategic imports.
Does Consumption Tax (消费税) apply to imports of HS 0305.31 in China?
Consumption Tax applies selectively to luxury goods, tobacco, alcohol, passenger cars, refined oil, and luxury watches under the PRC Consumption Tax Regulations.
What express courier and Cross-Border E-Commerce (CBEC) rules apply in China?
China has no general $800 commercial de minimis. Personal postal items (行邮税) enter duty-free up to RMB 50 tax exemption, while Cross-Border E-Commerce (CBEC 跨境电商) allows duty-free entry up to RMB 5,000 per transaction / RMB 26,000 annual limit.
How are GACC Customs Advance Rulings (海关预裁定) requested in China?
Importers may submit a formal application for an Advance Ruling (海关预裁定) to GACC local customs authorities under GACC Decree No. 236 for binding classification valid across China.
What China Compulsory Certification (CCC / 3C) product safety rules apply to HS 0305.31?
Covered electrical, electronic, automotive, and safety articles under HS 0305.31 require China Compulsory Certification (CCC / 3C) and CIQ inspection prior to customs release.
Are there MOFCOM Anti-Dumping or Countervailing duties applicable to HS 0305.31?
Importers must verify whether active trade remedy measures published by the Ministry of Commerce (MOFCOM / 商务部) apply to their specific originating country.