Chapter 03 covers fish, crustaceans, molluscs and other aquatic invertebrates, including live, fresh, chilled, frozen, dried, salted, in brine, smoked and other processed products. This chapter is the core chapter for international trade in aquatic products, involving the entire chain of fishing, aquaculture and processing. Within the chapter, it is subdivided by species and processing method, emphasizing the natural attributes and processing state of the goods, providing a basic classification for customs supervision, statistics and taxation. Heading 0303 specifically covers frozen fish, but excludes fish fillets and other fish meat of heading 0304. This heading covers whole frozen fish, headless and gutted frozen fish, etc., but does not include fresh or chilled fish (0302) or frozen fish fillets. Frozen storage means the temperature is lowered below freezing point to freeze the fish body in order to maintain quality. Under this heading, it is subdivided by fish species, such as 0303.1 for salmon, 0303.3 for flatfish, etc., to facilitate trade statistics and tariff setting. The first 2 digits 03 represent Chapter 3 'Fish, crustaceans, molluscs and other aquatic invertebrates'. Digits 3-4, 03, constitute heading 0303, referring to 'Frozen fish, excluding fish fillets and other fish meat of heading 0304'. Digits 5-6, 39, are the subheading, referring to 'Other flatfish'. Among these, flatfish belong to the order Pleuronectiformes, including families such as Bothidae, Pleuronectidae and Soleidae. Subheading 0303.39 specifically refers to frozen flatfish not listed under other subheadings, such as halibut, European plaice, etc. When classifying, it is necessary to confirm the fish species, processing state (frozen storage) and whether it is whole or headless and gutted. This commodity is frozen other flatfish, not listed under 0303.31 to 0303.38 (such as halibut, European plaice and other specific flatfish), so it is classified under 0303.39. If it were fresh or chilled flatfish, it should be classified under 0302; if it were frozen fish fillets, it would be classified under 0304; if it were smoked or dried, it would be classified under 0305. Therefore, the processing state (frozen storage) and fish species (other flatfish) are the key factors for classification under this code.
Chapter
Chapter 03 covers fish, crustaceans, molluscs and other aquatic invertebrates, including live, fresh, chilled, frozen, dried, salted, in brine, smoked and other processed products. This chapter is the core chapter for international trade in aquatic products, involving the entire chain of fishing, aquaculture and processing. Within the chapter, it is subdivided by species and processing method, emphasizing the natural attributes and processing state of the goods, providing a basic classification for customs supervision, statistics and taxation.
Heading
Heading 0303 specifically covers frozen fish, but excludes fish fillets and other fish meat of heading 0304. This heading covers whole frozen fish, headless and gutted frozen fish, etc., but does not include fresh or chilled fish (0302) or frozen fish fillets. Frozen storage means the temperature is lowered below freezing point to freeze the fish body in order to maintain quality. Under this heading, it is subdivided by fish species, such as 0303.1 for salmon, 0303.3 for flatfish, etc., to facilitate trade statistics and tariff setting.
Digit Breakdown
The first 2 digits 03 represent Chapter 3 'Fish, crustaceans, molluscs and other aquatic invertebrates'. Digits 3-4, 03, constitute heading 0303, referring to 'Frozen fish, excluding fish fillets and other fish meat of heading 0304'. Digits 5-6, 39, are the subheading, referring to 'Other flatfish'. Among these, flatfish belong to the order Pleuronectiformes, including families such as Bothidae, Pleuronectidae and Soleidae. Subheading 0303.39 specifically refers to frozen flatfish not listed under other subheadings, such as halibut, European plaice, etc. When classifying, it is necessary to confirm the fish species, processing state (frozen storage) and whether it is whole or headless and gutted.
Classification Basis
This commodity is frozen other flatfish, not listed under 0303.31 to 0303.38 (such as halibut, European plaice and other specific flatfish), so it is classified under 0303.39. If it were fresh or chilled flatfish, it should be classified under 0302; if it were frozen fish fillets, it would be classified under 0304; if it were smoked or dried, it would be classified under 0305. Therefore, the processing state (frozen storage) and fish species (other flatfish) are the key factors for classification under this code.
📝 Declaration Elements
Product name: Fill in the Chinese and foreign language names of the commodity, and it should be specific to the fish species, such as 'Frozen other flatfish (European plaice)'. Processing method: Indicate frozen storage, such as 'frozen storage', 'frozen', and state whether it is headless, gutted, boneless, etc. State: Describe the state of the fish body, such as whole, headless and gutted, boneless, etc., and whether it is skin-on. Latin scientific name: Provide the Latin scientific name of the fish species, such as Pleuronectes platessa, to ensure accurate classification. Specifications: Fill in the weight or size range of each fish, such as '200-300 g/piece'. Brand: If there is a brand, fill in the brand name; if there is no brand, fill in 'None'. Packaging specifications: Indicate the packaging method and weight per carton, such as '10 kg/carton, packed in cartons'. Product name: Frozen other flatfish (European plaice); Processing method: Frozen storage, headless and gutted; State: Whole, skin-on; Latin scientific name: Pleuronectes platessa; Specifications: 200-300 g/piece; Brand: None; Packaging specifications: 10 kg/carton, packed in cartons. Mistakenly classifying frozen flatfish under 0302 fresh or chilled fish, ignoring the frozen storage state. Failure to distinguish specific flatfish species, leading to incorrect classification under subheadings 0303.31 to 0303.39. Mistakenly classifying frozen fish fillets under 0303, when they should actually be classified under 0304.
Product name
Fill in the Chinese and foreign language names of the commodity, and it should be specific to the fish species, such as 'Frozen other flatfish (European plaice)'.
⚠️ Only writing 'frozen fish' or 'flatfish', without specifying the exact species.
Processing method
Indicate frozen storage, such as 'frozen storage', 'frozen', and state whether it is headless, gutted, boneless, etc.
⚠️ Mistakenly writing 'fresh', 'chilled' or 'dried'.
State
Describe the state of the fish body, such as whole, headless and gutted, boneless, etc., and whether it is skin-on.
⚠️ Failure to indicate whether it is headless and gutted, leading to classification disputes.
Latin scientific name
Provide the Latin scientific name of the fish species, such as Pleuronectes platessa, to ensure accurate classification.
⚠️ Failure to provide the scientific name, using only a common name, causing confusion.
Specifications
Fill in the weight or size range of each fish, such as '200-300 g/piece'.
⚠️ Specification description unclear or missing.
Brand
If there is a brand, fill in the brand name; if there is no brand, fill in 'None'.
⚠️ Ignoring brand information, but the brand may affect price and classification.
Packaging specifications
Indicate the packaging method and weight per carton, such as '10 kg/carton, packed in cartons'.
Example： Product name: Frozen other flatfish (European plaice); Processing method: Frozen storage, headless and gutted; State: Whole, skin-on; Latin scientific name: Pleuronectes platessa; Specifications: 200-300 g/piece; Brand: None; Packaging specifications: 10 kg/carton, packed in cartons.
Common Mistakes：
Mistakenly classifying frozen flatfish under 0302 fresh or chilled fish, ignoring the frozen storage state.
Failure to distinguish specific flatfish species, leading to incorrect classification under subheadings 0303.31 to 0303.39.
Mistakenly classifying frozen fish fillets under 0303, when they should actually be classified under 0304.
🎯 Classification Logic
The core basis for classification is the Import and Export Tariff and the Explanatory Notes to the Harmonized Commodity Description and Coding System. First determine that the commodity is frozen fish, classified under 0303; then determine the subheading according to fish species. Flatfish belong to the order Pleuronectiformes, but 0303.31 to 0303.38 already list specific species such as halibut and European plaice, while other flatfish are classified under 0303.39. Reference should be made to the Latin scientific name of the fish species, processing state (frozen storage) and physical state (whole, headless and gutted, etc.). 0302.29 Fresh or chilled other flatfish: Different processing state: 0302 is fresh or chilled, 0303 is frozen. If the commodity is frozen, it is classified under 0303. 0303.31 Frozen halibut: Different fish species: 0303.31 specifically refers to halibut, while 0303.39 is other flatfish. 0304.49 Other frozen fish fillets: Different processing state: 0304 is fish fillets and other fish meat, 0303 is whole or headless and gutted frozen fish. 0305.49 Smoked other flatfish: Different processing method: 0305 is smoked, 0303 is frozen. Confirm whether the commodity is frozen, rather than fresh, chilled, dried or smoked. Confirm whether the fish species is flatfish and is not listed under 0303.31 to 0303.38. Confirm whether the commodity state is whole or headless and gutted, rather than fillets. Check the Latin scientific name to ensure accurate classification. Check whether an endangered species certificate is required (if applicable).
Basis
The core basis for classification is the Import and Export Tariff and the Explanatory Notes to the Harmonized Commodity Description and Coding System. First determine that the commodity is frozen fish, classified under 0303; then determine the subheading according to fish species. Flatfish belong to the order Pleuronectiformes, but 0303.31 to 0303.38 already list specific species such as halibut and European plaice, while other flatfish are classified under 0303.39. Reference should be made to the Latin scientific name of the fish species, processing state (frozen storage) and physical state (whole, headless and gutted, etc.).
Confused Codes：
0302.29 - Fresh or chilled other flatfish
Different processing state: 0302 is fresh or chilled, 0303 is frozen. If the commodity is frozen, it is classified under 0303.
0303.31 - Frozen halibut
Different fish species: 0303.31 specifically refers to halibut, while 0303.39 is other flatfish.
0304.49 - Other frozen fish fillets
Different processing state: 0304 is fish fillets and other fish meat, 0303 is whole or headless and gutted frozen fish.
0305.49 - Smoked other flatfish
Different processing method: 0305 is smoked, 0303 is frozen.
Self-Check：
✓ Confirm whether the commodity is frozen, rather than fresh, chilled, dried or smoked.
✓ Confirm whether the fish species is flatfish and is not listed under 0303.31 to 0303.38.
✓ Confirm whether the commodity state is whole or headless and gutted, rather than fillets.
✓ Check the Latin scientific name to ensure accurate classification.
✓ Check whether an endangered species certificate is required (if applicable).
❓ FAQ
How can I check the tariff rate for HS code 030339? It can be checked through the official website of the General Administration of Customs of China or the Import and Export Tariff. Enter code 030339 to view the MFN rate, general rate, value-added tax and consumption tax. Note that the tariff rate may apply agreement rates depending on trade agreements and country of origin. It is recommended to use the official database or consult a customs broker. How do frozen flatfish and frozen flatfish fillets differ? Frozen flatfish refers to whole or headless and gutted frozen fish, classified under 0303; frozen flatfish fillets refer to fish meat cut into fillets, classified under 0304. If the fish body is only headless and gutted, without slicing, it is still classified under 0303. Further processing such as slicing and boning is classified under 0304. Is it necessary to provide the Latin scientific name when declaring? Yes, the Latin scientific name is key to determining the fish species subheading. For example, halibut is classified under 0303.31, European plaice under 0303.33, and other flatfish under 0303.39. Failure to provide the scientific name may lead to classification errors or customs clearance delays. What is the difference between 030339 and 030331? 030331 is frozen halibut, and 030339 is frozen other flatfish. Halibut refers to the family of halibut in the order Pleuronectiformes, while other flatfish include the families Pleuronectidae, Soleidae, etc. When classifying, it is necessary to distinguish accurately according to fish species. What regulatory documents are required for importing frozen flatfish? Usually a certificate of origin, health certificate, import animal and plant quarantine permit, Chinese label, etc. are required. If endangered species are involved, a CITES certificate is also required. The specific requirements shall be subject to the latest customs requirements. If the frozen flatfish is boneless and skinless, can it still be classified under 030339? If it is only headless and gutted, it is still classified under 0303; if it is boneless and skinless but not sliced, it may be regarded as 'fish meat' and classified under 0304. If sliced, it is clearly classified under 0304. Therefore, boning and skinning may change the classification. What is the export tax rebate rate for 030339? The export tax rebate rate must be checked in the export tax rebate rate database published by the State Taxation Administration. Generally, the export tax rebate rate for aquatic products may be 9% or 13%, subject to the latest documents. It is recommended to check through the electronic tax bureau or a customs broker. How can classification errors under 030339 be avoided? Recommendations: 1. Accurately provide the Latin scientific name of the fish species; 2. Clarify the processing state (frozen storage, headless and gutted, etc.); 3. Refer to the Explanatory Notes to the Tariff and classification decisions; 4. Apply for advance classification if necessary. Ensure the declaration elements are complete and accurate.
Q: How can I check the tariff rate for HS code 030339?
A: It can be checked through the official website of the General Administration of Customs of China or the Import and Export Tariff. Enter code 030339 to view the MFN rate, general rate, value-added tax and consumption tax. Note that the tariff rate may apply agreement rates depending on trade agreements and country of origin. It is recommended to use the official database or consult a customs broker.
Q: How do frozen flatfish and frozen flatfish fillets differ?
A: Frozen flatfish refers to whole or headless and gutted frozen fish, classified under 0303; frozen flatfish fillets refer to fish meat cut into fillets, classified under 0304. If the fish body is only headless and gutted, without slicing, it is still classified under 0303. Further processing such as slicing and boning is classified under 0304.
Q: Is it necessary to provide the Latin scientific name when declaring?
A: Yes, the Latin scientific name is key to determining the fish species subheading. For example, halibut is classified under 0303.31, European plaice under 0303.33, and other flatfish under 0303.39. Failure to provide the scientific name may lead to classification errors or customs clearance delays.
Q: What is the difference between 030339 and 030331?
A: 030331 is frozen halibut, and 030339 is frozen other flatfish. Halibut refers to the family of halibut in the order Pleuronectiformes, while other flatfish include the families Pleuronectidae, Soleidae, etc. When classifying, it is necessary to distinguish accurately according to fish species.
Q: What regulatory documents are required for importing frozen flatfish?
A: Usually a certificate of origin, health certificate, import animal and plant quarantine permit, Chinese label, etc. are required. If endangered species are involved, a CITES certificate is also required. The specific requirements shall be subject to the latest customs requirements.
Q: If the frozen flatfish is boneless and skinless, can it still be classified under 030339?
A: If it is only headless and gutted, it is still classified under 0303; if it is boneless and skinless but not sliced, it may be regarded as 'fish meat' and classified under 0304. If sliced, it is clearly classified under 0304. Therefore, boning and skinning may change the classification.
Q: What is the export tax rebate rate for 030339?
A: The export tax rebate rate must be checked in the export tax rebate rate database published by the State Taxation Administration. Generally, the export tax rebate rate for aquatic products may be 9% or 13%, subject to the latest documents. It is recommended to check through the electronic tax bureau or a customs broker.
Q: How can classification errors under 030339 be avoided?
A: Recommendations: 1. Accurately provide the Latin scientific name of the fish species; 2. Clarify the processing state (frozen storage, headless and gutted, etc.); 3. Refer to the Explanatory Notes to the Tariff and classification decisions; 4. Apply for advance classification if necessary. Ensure the declaration elements are complete and accurate.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.