HS Code 0308.12 : Sea cucumbers (Stichopus japonicus, Holothuroidea), Frozen
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for sea cucumbers (stichopus japonicus, holothuroidea), frozen is 0308.12. Under the 2026 Philippines (BOC), the representative MFN general duty rate is 10% [Bureau of Customs Philippines].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 03
Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process
Heading 0308
Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process
Subheading .12
.12
Sea cucumbers (Stichopus japonicus, Holothuroidea), Frozen
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordan
Philippines (Bureau of Customs - BOC)
0308.12
MODULE 5: PHILIPPINES IMPORT DUTY & VAT BREAKDOWN
Notice: Philippine customs clearance, AHTN tariff classification, MFN duties, and 12% VAT are governed by the Bureau of Customs (BOC) under the Customs Modernization and Tariff Act (CMTA). Always verify declarable lines with BOC prior to import.
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Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 0308.12.
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: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country 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 Sea cucumbers (Stichopus japonicus, Holothuroidea), Frozen
MODULE 11: Bureau of Customs Advance Ruling (CMTA)
Legally binding classification rulings issued by Bureau of Customs for HS 0308.12.
Query official BOC portal:
Search Bureau of Customs Portal for 0308.12 →Bureau of Customs Philippines Lines (0308.12)
National line-level (8/10-digit) detail for Philippines (BOC): coverage in progress.
Universal 6-digit WCO backbone applied rate: 10%. Confirm the full national commodity code at the official source (Bureau of Customs Philippines).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 0308.11 | Subheading under Heading 0308 | Compare Subheading 0308.11 → |
| 0308.19 | Subheading under Heading 0308 | Compare Subheading 0308.19 → |
| 0308.21 | Subheading under Heading 0308 | Compare Subheading 0308.21 → |
| 0308.22 | Subheading under Heading 0308 | Compare Subheading 0308.22 → |
| 0308.29 | Subheading under Heading 0308 | Compare Subheading 0308.29 → |
| 0308.30 | Subheading under Heading 0308 | Compare Subheading 0308.30 → |
| 0308.90 | Subheading under Heading 0308 | Compare Subheading 0308.90 → |
Official Primary Sources & Authority References
Bureau of Customs Philippines (BOC) ↗
Official Philippines BOC tariff schedule, 12% VAT, and ATIGA/RCEP rules.
BOC Advance Ruling Portal (CMTA) ↗
Bureau of Customs binding advance tariff classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Sea cucumbers (Stichopus japonicus, Holothuroidea), Frozen?
Under WCO Harmonized System 2022 and United States (USITC HTS), Sea cucumbers (Stichopus japonicus, Holothuroidea), Frozen is classified under HS 0308.12 (Heading 0308, Chapter 03). The representative PH MFN general duty rate is 10%.
How is HS 0308.12 distinguished within Heading 0308 (Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process)?
Heading 0308 covers Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process. Subheading 0308.12 specifically isolates Sea cucumbers (Stichopus japonicus, Holothuroidea), Frozen. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0308.
What are the primary candidate subheadings related to HS 0308.12?
Related subheadings under Heading 0308 include 0308.11, 0308.19, 0308.21, 0308.22, 0308.29, 0308.30, 0308.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Sea cucumbers (Stichopus japonicus, Holothuroidea), Frozen?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 0308.12 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Sea cucumbers (Stichopus japonicus, Holothuroidea), Frozen?
Commercial shipments of Sea cucumbers (Stichopus japonicus, Holothuroidea), Frozen with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 0308.12?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What FDA Prior Notice requirements apply to commercial imports under HS 0308.12?
Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.
What import VAT or sales tax applies to HS 0308.12 in Philippines?
Commercial imports of Sea cucumbers (Stichopus japonicus, Holothuroidea), Frozen under HS 0308.12 into Philippines are subject to 12% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Philippines?
The customs de minimis threshold for import shipments into Philippines is PHP 10,000 (~$178). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Philippines?
Customs declarations, import duty assessments, and BOC Advance Ruling Portal (CMTA) for HS 0308.12 are administered by Bureau of Customs Philippines (BOC).
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