Chapter 03 covers fish, crustaceans, molluscs and other aquatic invertebrates, including live, fresh, chilled, frozen, dried, salted, smoked and other processed forms. This chapter is the core chapter for classifying aquatic products in international trade, covering the entire chain of fishing, aquaculture and processing. Within the chapter, goods are further subdivided by species, processing state and preservation method, and it is an important basis for customs supervision and statistics. Heading 0302 specifically covers fresh or chilled fish, but excludes fish fillets and other fish meat (0304), whole or cut frozen fish (0303), and smoked fish, etc. (0305). This heading emphasizes the 'fresh or chilled' preservation state, that is, not frozen, dried, salted or otherwise processed, usually requiring cold-chain transport and having a short shelf life. The first 2 digits 03 represent Chapter 03, 'Fish, crustaceans, molluscs and other aquatic invertebrates'. Digits 3-4, 02, represent heading 0302, 'Fresh or chilled fish, excluding fish fillets and other fish meat of 0304'. Digits 5-6, 64, represent subheading 030264, 'Mackerel', specifically including fresh or chilled mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus, etc.). This subheading is further distinguished from other fresh or chilled fish such as 030231 tuna, 030241 herring, etc. The goods are fresh or chilled mackerel that have not been frozen, dried, salted or smoked, and have not been cut into fillets or minced meat, so they meet the description of heading 0302. Their subheading 030264 specifically covers mackerel, distinguishing them from other fresh or chilled fish. If they were frozen mackerel, they should be classified under 030354; if they were mackerel fillets, they should be classified under 030444.

Product name: The specific name of the declared goods, which should use standard Chinese and the Latin scientific name, such as 'fresh mackerel' or 'chilled mackerel', and indicate whether it is whole. Latin scientific name: Provide the Latin scientific name of the mackerel, such as Scomber scombrus, Scomber japonicus, etc., for accurate classification. Preservation state: Clearly declare as fresh or chilled, e.g. 'fresh' means not chilled but kept fresh, and 'chilled' means stored at 0-4°C. Processing method: State whether headed, gutted, finned, etc., but not sliced. Whole or gutted does not affect classification. Specification: Declare the weight per fish or quantity per box, such as '200-300g/piece', to facilitate customs statistics and inspection. Origin: Indicate the country/region of capture or aquaculture, such as 'caught in Norway', which affects tariffs and trade agreements. Brand: If there is a brand, the brand name must be declared; if there is no brand, 'none' may be entered. Product name: Fresh mackerel (whole, gutted); Latin scientific name: Scomber japonicus; Preservation state: Chilled (0-4°C); Processing method: Headed, gutted, not sliced; Specification: 300-500g/piece; Origin: Japan; Brand: None. Remarks: Catch date March 10, 2025, shelf life until March 20, 2025. Mistakenly declaring chilled mackerel as frozen, resulting in classification under 0303 instead of 0302. Failure to provide the Latin scientific name may cause customs to question the accuracy of classification. Mistakenly declaring gutted but unsliced mackerel as fillets, incorrectly classified under 0304.

The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. Fresh or chilled mackerel must meet the following: 1) the preservation state is fresh or chilled, not frozen, dried, salted or smoked; 2) not processed into fillets or other fish meat (even if headed and gutted, it is still whole fish); 3) the species is Scomber spp. of the family Scombridae. If frozen, it is classified under 0303; if sliced, under 0304; if smoked, under 0305. 030354 Frozen mackerel: The preservation state is frozen, usually at a temperature below -18°C, whereas 030264 is fresh or chilled. Frozen mackerel is classified under 030354, and fresh or chilled under 030264. 030444 Fresh or chilled mackerel fillets: 030444 is mackerel fillets (sliced), whereas 030264 is whole or gutted but unsliced mackerel. Whether sliced or not is the key distinction. 030245 Other fresh or chilled fish: 030245 is other fresh or chilled fish not elsewhere specified, whereas 030264 specifically refers to mackerel. If the species is not mackerel, it should be classified under 030245. 030549 Smoked mackerel: 030549 is smoked mackerel, including smoked then chilled or frozen, whereas 030264 is unsmoked fresh or chilled mackerel. Confirm whether the preservation state is fresh or chilled, not frozen. Confirm whether it is whole or gutted but unsliced. Check whether the Latin scientific name belongs to Scomber. Check whether it has been smoked, salted or dried. Confirm whether it is declared mixed with other fish.

How do you distinguish the HS code for fresh mackerel from frozen mackerel? Fresh mackerel (not frozen) is classified under 030264, and frozen mackerel (frozen processed) under 030354. The key is the preservation state: fresh or chilled temperature is usually 0-4°C, and frozen temperature is below -18°C. Temperature records or a state description should be provided at declaration. Which code should gutted mackerel be classified under? Gutted but unsliced mackerel still belongs to whole fish and is classified under 030264. Only fish cut into fillets or minced meat is classified under 0304. Note: heading and gutting do not affect classification, but slicing changes the classification. What is the difference between the codes for mackerel fillets and whole mackerel? Whole or gutted fresh or chilled mackerel is classified under 030264; fresh or chilled mackerel fillets (sliced) are classified under 030444. Fillets are sliced and processed, whereas whole fish are unsliced. The processing method must be clearly stated at declaration. If mackerel is salted but not frozen, which code should it be classified under? Salted mackerel is classified under 0305 (smoked fish and salted fish), with specific subheadings such as 030549 (salted mackerel). 030264 applies only to fresh or chilled, not salted, smoked or otherwise processed. Is the Latin scientific name required at declaration? Yes, the Latin scientific name is an important basis for accurate classification. There are several mackerel species, such as Scomber scombrus, Scomber japonicus, etc., all classified under 030264. Providing the scientific name can avoid classification disputes. How can the tariff rate for 030264 be checked? The tariff rate must be determined according to the importing country, trade agreements, origin, etc. It can be checked in China Customs' Import and Export Tariff or through the General Administration of Customs website or declaration system. Note that rates may change, and the latest announcement should prevail. What should be noted when declaring fresh mackerel for cross-border e-commerce sales? Cold-chain transport must be ensured, the preservation state should be declared as chilled, and the Latin scientific name, origin, specification, etc. should be provided. At the same time, attention should be paid to the quarantine requirements of the importing country; for example, China requires an import animal and plant quarantine permit. What are the consequences of mistakenly declaring chilled mackerel as frozen? It may lead to classification errors and affect tariff collection and statistics. Customs may require supplementary duties, impose fines, or even treat it as suspected smuggling. It is recommended to declare the preservation state truthfully and keep temperature records for inspection.