Chapter 03 covers fish, crustaceans, molluscs and other aquatic invertebrates, including live, fresh or chilled, frozen, dried, salted, smoked and simply preserved products. This chapter does not include prepared fish products (such as canned fish, fish balls, etc.), nor aquatic mammals (such as whales, dolphins) and their meat. Chapter 03 is the core chapter for international trade in aquatic products, involving the entire chain of fishing, aquaculture, processing and distribution. Heading 0302 covers fresh or chilled fish, but excludes fish fillets and other fish meat (0304), fish livers, roes and milt (0302.90 is listed separately). This heading includes whole fish, headed fish, gutted fish, etc., but they must remain fresh or chilled. Fresh or chilled fish livers, roes and milt are also classified under this heading, but as a separate subheading 0302.90. First 2 digits 03: represents Chapter 03, i.e., fish, crustaceans, molluscs and other aquatic invertebrates. Digits 3-4 02: represents heading 0302, i.e., fresh or chilled fish, but excluding fish fillets and other fish meat. Digits 5-6 90: represents subheading 0302.90, i.e., fresh or chilled fish livers, roes and milt. This subheading specifically covers fish livers, ovaries (roes) and testes (milt), whether or not in shell or packaged, provided they remain fresh or chilled. The goods are fresh or chilled fish livers, roes and milt, which are edible by-products of fish and have not undergone other processing. According to HS classification rules, fresh or chilled fish products are preferentially classified under 0302, and fish livers, roes and milt are separately listed under 0302 as 0302.90, distinct from other fresh or chilled fish (0302.1-0302.8). If frozen, they are classified under 0303; if smoked, dried or salted, under 0305; if canned, under 1604.

Product name: Fill in the specific name of the commodity, such as fresh fish liver, chilled fish roe, fresh fish milt, etc., and it must correspond to the HS code. State: Indicate fresh or chilled, such as 'fresh' or 'chilled'; do not write 'frozen' or 'dried'. Source fish species: Fill in the scientific name or common name of the fish, such as cod, salmon, sturgeon, etc., and it must be accurate. Processing method: Describe whether simple treatments such as shelling, cleaning, grading, etc., have been carried out, but the essential characteristics must not be changed. Packaging specifications: Indicate the material and weight of inner and outer packaging, such as 'vacuum bag, 1 kg per bag'. Brand: If there is a brand, fill in the brand name; if there is no brand, fill in 'none'. Production date: Fill in the specific production date in the format YYYY-MM-DD. Product name: fresh cod liver; State: fresh; Source fish species: Atlantic cod; Processing method: unprocessed, only cleaned; Packaging specifications: vacuum bag, 500 g per bag, 10 bags per carton; Brand: none; Production date: 2025-03-15. Mistakenly classifying frozen fish roe under 0302.90, when it should actually be classified under 0303.90. Failure to distinguish fish liver, roe and milt, resulting in incomplete declaration elements. Classifying salted fish roe under 0302.90, when it should actually be classified under 0305.20.

The core basis for classification is the state of the goods (fresh or chilled), the part (fish liver, roe, milt) and the degree of processing (simple treatment). According to HS notes, 0302.90 applies only to fresh or chilled fish livers, roes and milt, and does not include frozen, dried, smoked or salted products. If any other preservation or processing has been carried out, classification under other headings is required. At the same time, attention must be paid to whether the fish species is endangered; if so, a CITES certificate must be provided. 0303.90 Frozen fish livers, roes and milt: Different state: 0303.90 is frozen, 0302.90 is fresh or chilled. The core difference lies in temperature treatment; freezing requires a freezing process. 0305.20 Dried, smoked, salted fish livers, roes and milt: Different processing method: 0305.20 has been dried, smoked or salted, while 0302.90 is only fresh or chilled. Salted fish roe is often mistakenly classified under 0302.90. 0304.90 Other fresh or chilled fish meat: Different part: 0304.90 is fish meat (fillets and other meat), while 0302.90 is fish liver, roe and milt. The distinction between fish meat and internal organs is clear. 1604.20 Prepared or preserved fish roes and milt: Different degree of processing: 1604.20 is prepared or preserved (such as canned, seasoned), while 0302.90 is only fresh or chilled. 0511.91 Fish waste: Different use: 0511.91 is inedible fish waste, while 0302.90 is edible fish liver, roe and milt. Confirm whether the state of the goods is fresh or chilled? Confirm whether the goods are fish liver, roe or milt? Confirm whether they have been frozen, dried, smoked or salted? Confirm whether the fish species is endangered? Confirm whether the packaging meets the requirements for fresh or chilled transport?

How to determine whether fish roe is fresh or chilled? Fresh means it has not undergone cooling treatment and remains at room temperature; chilled means it is stored in an environment of 0-4°C. Both are classified under 0302.90, but the state must be truthfully filled in during declaration. If the temperature is below 0°C and frozen, it is classified under 0303.90. What is the difference between fish milt and fish white? Fish milt, also called fish white, is the testis of male fish and is an edible part. In the HS code, fish milt, together with fish liver and roe, is classified under 0302.90, with no separate subheading. What quarantine certificates are required for importing fresh fish roe? An official quarantine certificate from the exporting country, a certificate of origin, and compliance with China Customs access requirements are required. If it is an endangered species, a CITES import/export permit is also required. Is there a large tax rate difference between 0302.90 and 0303.90? Tax rates vary by country, trade agreement and annual adjustment, and there is no fixed difference. It is recommended to check the latest China Customs Import and Export Tariff or confirm through the General Administration of Customs website. Is fish liver paste classified under 0302.90? Fish liver paste has undergone grinding, seasoning and other processing, which exceeds the fresh or chilled scope, and should be classified under 1604.20 (prepared or preserved fish). How should fresh fish roe sold via cross-border e-commerce be declared? It must be declared according to the general trade or cross-border e-commerce retail import model, with complete declaration elements provided, and attention should be paid to the shelf life and logistics timeliness of fresh and chilled products. Does 0302.90 include caviar? Caviar usually refers to salted sturgeon roe, classified under 0305.20 or 1604.20. Only fresh or chilled unprocessed fish roe is classified under 0302.90. How to check the regulatory conditions for 0302.90? It can be checked through the 'Import and Export Tariff' on the General Administration of Customs website, or by using the 'Customs Classification Intelligent Navigation' system, entering the HS code to view regulatory conditions and tax rates.