HS Code 0305.42 : Smoked fish, including fillets, other than edible fish offal, Herrings (Clupea harengus, Clupea pallasii)
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for smoked fish, including fillets, other than edible fish offal, herrings (clupea harengus, clupea pallasii) is 0305.42. Under the 2026 Chinese Taipei (MOF / Taiwan), the representative MFN general duty rate is 35% [MOF Customs Administration].
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 .42
.42
Smoked fish, including fillets, other than edible fish offal, Herrings (Clupea harengus, Clupea pallasii)
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Chinese Taipei (Taiwan MOF Tariff 2026)
0305.42.00.00
MODULE 5: TAIWAN IMPORT DUTY & TAX BREAKDOWN
Customs Duty Rate
35%
WTO MFN Applied
Business Tax (營業稅)
5.00 %
CIF + Duty Base
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Get Real-Time Tariff & Trade Remedy Change Alerts for HS 0305.42
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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)
| 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 Smoked fish, including fillets, other than edible fish offal, Herrings (Clupea harengus, Clupea pallasii)
MODULE 11: Advance Tariff Classification (Customs Administration, MOF)
Legally binding advance classification rulings issued by Ministry of Finance Customs Administration for HS 0305.42.
Query official MOF Customs portal:
Search Official MOF Portal for 0305.42 →Taiwan Declarable Tariff Items (0305.42)
National line-level (8/10-digit) detail for Chinese Taipei (MOF / Taiwan): coverage in progress.
Universal 6-digit WCO backbone applied rate: 35%. Confirm the full national commodity code at the official source (MOF Customs Administration).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 0305.20 | Subheading under Heading 0305 | Compare Subheading 0305.20 → |
| 0305.31 | Subheading under Heading 0305 | Compare Subheading 0305.31 → |
| 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 → |
| 0305.43 | 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
Customs Administration, MOF Taiwan ↗
Official Taiwan 11-digit tariff items and MFN customs duty rates.
Taiwan Advance Tariff Classification Portal ↗
Ministry of Finance advance tariff classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Chinese Taipei (MOF / Taiwan) general duty for Smoked fish, including fillets, other than edible fish offal, Herrings (Clupea harengus, Clupea pallasii)?
Under WCO Harmonized System 2022 and Chinese Taipei (MOF / Taiwan), Smoked fish, including fillets, other than edible fish offal, Herrings (Clupea harengus, Clupea pallasii) is classified under HS 0305.42 (Heading 0305, Chapter 03). The representative TW MFN general duty rate is 35%.
How is HS 0305.42 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 0305.42 specifically isolates Smoked fish, including fillets, other than edible fish offal, Herrings (Clupea harengus, Clupea pallasii). 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 0305.42?
Related subheadings under Heading 0305 include 0305.20, 0305.31, 0305.32, 0305.39, 0305.41, 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 Smoked fish, including fillets, other than edible fish offal, Herrings (Clupea harengus, Clupea pallasii)?
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 0305.42 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 Smoked fish, including fillets, other than edible fish offal, Herrings (Clupea harengus, Clupea pallasii)?
Commercial shipments of Smoked fish, including fillets, other than edible fish offal, Herrings (Clupea harengus, Clupea pallasii) 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 0305.42?
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 0305.42?
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 tax applies to imports of HS 0305.42 in Chinese Taipei (Taiwan)?
Taiwan assesses a 5% Business Tax (VAT-equivalent) on imported merchandise, calculated on CIF value + statutory customs duty.
What is Taiwan's de minimis duty and tax threshold?
Taiwan's de minimis threshold for express parcel imports is TWD 2,000 (limited to 6 import shipments per calendar half-year).
Which agency regulates customs entry and advance rulings in Taiwan?
Customs declarations and advance classification rulings are administered by the Customs Administration, Ministry of Finance (MOF).
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