Chapter 03 covers fish, crustaceans, molluscs and other aquatic invertebrates, including live, fresh, chilled, frozen, dried, salted and other preserved aquatic products. This chapter is the core chapter for the classification of aquatic products in international trade, involving fishing, aquaculture, processing and other stages, and the scope of goods ranges from edible to seed and bait uses. Within the chapter, it is further subdivided by species and processing method, and it is an important basis for customs supervision and statistics. Heading 0302 covers fresh or chilled fish, but excludes fish fillets and other fish meat (0304), whole or cut fish (0303 frozen), and dried, salted or smoked fish (0305). This heading mainly applies to whole fish that have not undergone deep processing and are preserved only by fresh or chilled means, including marine fish and freshwater fish, and it is a common classification for primary products in aquatic product trade. Code 030234 is a six-digit subheading: the first 2 digits "03" represent Chapter 3 (fish, crustaceans, etc.); digits 3-4 "02" represent heading 0302 (fresh or chilled fish); digits 5-6 "34" represent subheading 030234, specifically referring to bigeye tuna. Among them, the 5th digit "3" indicates the genus Thunnus and related species, and the 6th digit "4" specifically refers to bigeye tuna. This subheading applies only to the fresh or chilled state; if frozen, smoked or otherwise processed, it is classified under other codes. Bigeye tuna (Thunnus obesus) belongs to the genus Thunnus and, in the fresh or chilled state, should be classified under 0302. Because it has not undergone freezing, drying, salting or other processing, and is whole or gutted but not sliced, it is not classified under 0303 (frozen fish) or 0304 (fish fillets). At the same time, it is distinguished from other tunas (such as yellowfin tuna 030232) by species, and bigeye tuna has a specific subheading.

Product name: Fill in the Chinese and foreign-language names of the commodity, and it should be specific to bigeye tuna, avoiding the general term "tuna". Latin scientific name: Fill in the Latin scientific name of the species; bigeye tuna is Thunnus obesus, and ensure it is accurate. State: Indicate "fresh" or "chilled", and explain the storage temperature conditions, such as ice-chilled. Specification: Fill in specification information such as the weight and body length of each fish, usually expressed in kilograms per fish. Processing method: Explain whether it is headed, gutted, finned, etc., such as "whole" or "gutted". Packaging method: Fill in the packaging type, such as boxed or bulk, and indicate whether ice is used for preservation. Brand: If there is a brand, fill in the brand name; if there is no brand, fill in "none". Production date: Fill in the fishing or processing date in the format YYYY-MM-DD. Product name: Fresh bigeye tuna; Latin scientific name: Thunnus obesus; State: Chilled (0-4°C); Specification: 10-15 kg per fish; Processing method: Whole, gutted; Packaging method: Boxed, 2 fish per box, ice-chilled; Brand: None; Production date: 2025-03-15. Mistakenly classifying chilled bigeye tuna under frozen code 0303, resulting in incorrect tax rates and regulatory conditions. Failure to provide the Latin scientific name makes it impossible to prove the species and may lead to questions about classification. Unclear description of the processing method, such as still declaring as whole fish after heading and gutting, may lead to classification under fish fillets 0304.

The core basis for classification is the Harmonized Commodity Description and Coding System and national subheading notes. Bigeye tuna (Thunnus obesus) belongs to the genus Thunnus and, in the fresh or chilled state, should be classified under 0302. Key determination points: 1) the species is bigeye tuna; 2) the preservation state is fresh or chilled, not frozen, dried, etc.; 3) it has not undergone deep processing such as slicing. If frozen, it is classified under 0303; if fish fillets, under 0304. 030232 Fresh or chilled yellowfin tuna: Yellowfin tuna (Thunnus albacares) and bigeye tuna are different species and can be distinguished by body shape, fin color, etc.; accurate identification is required for classification. 030233 Fresh or chilled bluefin tuna: Bluefin tuna (Thunnus thynnus) is a different species from bigeye tuna; bluefin tuna is larger and more valuable, and is classified under a different subheading. 030231 Fresh or chilled albacore tuna: Albacore tuna (Thunnus alalunga) has very long pectoral fins and is clearly different in morphology from bigeye tuna, and is classified under a different subheading. 030239 Fresh or chilled other tuna: Other tuna includes Thunnus species other than the four above; bigeye tuna already has a separate subheading and is not classified here. 03023400 Fresh or chilled bigeye tuna (national subheading): In the customs codes of some countries, 030234 is further subdivided into 10 digits, but the core remains 030234; pay attention to the national subheading additional code. Confirm that the species is bigeye tuna (Thunnus obesus). Confirm that the preservation state is fresh or chilled, not frozen. Confirm that it has not undergone processing such as slicing or smoking. Check that the Latin scientific name is consistent with the declaration. Check whether the processing method affects classification.

How can bigeye tuna and yellowfin tuna be distinguished? Bigeye tuna has larger eyes, a rounder body shape, and longer second dorsal and anal fins; yellowfin tuna has yellow fins and a more laterally compressed body. Classification should be based on the Latin scientific name, avoiding reliance only on common names. What is the difference in codes between chilled bigeye tuna and frozen bigeye tuna? Chilled bigeye tuna is classified under 030234, and frozen bigeye tuna is classified under 030344 (frozen bigeye tuna). The two have different preservation states, and tax rates and regulatory conditions may differ. After gutting, is bigeye tuna still classified under 030234? Yes. Primary processing such as gutting and gilling does not affect classification; as long as it is not sliced, it is still classified under 030234. If cut into fish fillets, it is classified under 0304. Is it necessary to provide the Latin scientific name when declaring? Yes. The Latin scientific name is key to proving the species, especially for commodities such as tuna that have multiple subheadings; an accurate scientific name must be provided to avoid classification errors. If bigeye tuna is smoked, under which code should it be classified? Smoked bigeye tuna is classified under 0305 (dried, salted or smoked fish), specifically subheading 030549 (smoked tuna). Only the fresh or chilled state is classified under 030234. What is the difference between 030234 and 030239? 030234 specifically refers to bigeye tuna, while 030239 refers to other fresh or chilled tuna not elsewhere specified. If the species is not bigeye, yellowfin, bluefin or albacore, it is classified under 030239. What regulatory documents are required for importing bigeye tuna? Usually an inbound goods inspection and quarantine certificate, certificate of origin, fishing certificate, etc. are required, depending on the exporting country and trade agreements. It is recommended to check the latest announcements of the General Administration of Customs. If bigeye tuna is farmed, will the code change? No. The HS code is mainly based on species and preservation state; farmed or wild does not affect classification, and it is still classified under 030234. However, proof of aquaculture may need to be provided.