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HS Code 0304.97 : Other, frozen, Rays and skates (Rajidae)

The 6-digit Harmonized System (HS) code for other, frozen, rays and skates (rajidae) is 0304.97. Under the 2026 Vietnam (Tổng cục Hải quan), the representative MFN general duty rate is 15% [Tổng cục Hải quan].

Chapter

Ch 03

Heading

0304

Subheading

0304.97

VN MFN Duty

15%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 03

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

Heading 0304

0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

Subheading .97

.97

Other, frozen, Rays and skates (Rajidae)

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Vietnam (Tổng cục Hải quan Tariff 2026)

0304.97.00.00

Vietnam MFN Import Duty (Thuế nhập khẩu)

15%

Verified July 2026 · Vietnam Customs

MODULE 5: VIETNAM IMPORT DUTY & TAX BREAKDOWN

Thuế Nhập Khẩu (Import Duty)

15%

WTO MFN Rate

Import VAT (Thuế GTGT)

8% – 10%

CIF + Duty Base

De Minimis Threshold

VND 1M (~$40)

Express Courier Limit

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 0304.97

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 0304.97.

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 Other, frozen, Rays and skates (Rajidae)

MODULE 11: Advance Classification Determination (Tổng cục Hải quan)

Legally binding advance classification rulings issued by Vietnam Customs for HS 0304.97.

Query official Vietnam Customs portal:

Search Official Vietnam Customs Portal for 0304.97 →

Vietnam Declarable Tariff Lines (0304.97)

National line-level (8/10-digit) detail for Vietnam (Tổng cục Hải quan): coverage in progress.

Universal 6-digit WCO backbone applied rate: 15%. Confirm the full national commodity code at the official source (Tổng cục Hải quan).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
0304.31	Subheading under Heading 0304	Compare Subheading 0304.31 →
0304.32	Subheading under Heading 0304	Compare Subheading 0304.32 →
0304.33	Subheading under Heading 0304	Compare Subheading 0304.33 →
0304.39	Subheading under Heading 0304	Compare Subheading 0304.39 →
0304.41	Subheading under Heading 0304	Compare Subheading 0304.41 →
0304.42	Subheading under Heading 0304	Compare Subheading 0304.42 →
0304.43	Subheading under Heading 0304	Compare Subheading 0304.43 →
0304.44	Subheading under Heading 0304	Compare Subheading 0304.44 →

Official Primary Sources & Authority References

Vietnam Customs (Tổng cục Hải quan) ↗

Official Vietnam tariff schedule and MFN import duty (Thuế nhập khẩu) rates.

Vietnam Customs Advance Classification Portal ↗

Tổng cục Hải quan binding advance classification determination database.

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

What is the 6-digit WCO tariff classification and Vietnam (Tổng cục Hải quan) general duty for Other, frozen, Rays and skates (Rajidae)?

Under WCO Harmonized System 2022 and Vietnam (Tổng cục Hải quan), Other, frozen, Rays and skates (Rajidae) is classified under HS 0304.97 (Heading 0304, Chapter 03). The representative VN MFN general duty rate is 15%.

How is HS 0304.97 distinguished within Heading 0304 (Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen)?

Heading 0304 covers Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. Subheading 0304.97 specifically isolates Other, frozen, Rays and skates (Rajidae). Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0304.

What are the primary candidate subheadings related to HS 0304.97?

Related subheadings under Heading 0304 include 0304.31, 0304.32, 0304.33, 0304.39, 0304.41, 0304.42, 0304.43, 0304.44. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Other, frozen, Rays and skates (Rajidae)?

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 0304.97 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 Other, frozen, Rays and skates (Rajidae)?

Commercial shipments of Other, frozen, Rays and skates (Rajidae) 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 0304.97?

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 0304.97?

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 is the import VAT rate for HS 0304.97 in Vietnam?

Vietnam assesses an import Value-Added Tax (VAT / Thuế GTGT) of 8% to 10% depending on commodity category, calculated on CIF value + statutory import duty.

What is Vietnam's de minimis duty-free threshold?

Vietnam's de minimis threshold for express parcel imports is VND 1,000,000 (~USD $40). Consignments below this value enter duty and tax free.

Which agency regulates customs entry and advance determinations in Vietnam?

Customs declarations and binding advance classification determinations are administered by Vietnam Customs (Tổng cục Hải quan).

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