Chapter 03 covers fish, crustaceans, molluscs and other aquatic invertebrates, including live, fresh or chilled, frozen, dried, smoked, salted, etc. 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 degree of processing; frozen products fall under 0303, while fresh or chilled products fall under 0302, and dried, smoked or salted products fall under 0305. Heading 0303 specifically refers to frozen fish, but excludes fish fillets and other fish meat (classified under 0304), fresh or chilled fish (0302), and dried, smoked or salted fish (0305). Frozen means rapidly frozen to below -18°C after catching or slaughtering to maintain quality. This heading covers whole fish, headless and gutted fish, fish blocks, etc., but does not include fish fillets, fish steaks and other further processed products. Code 030352 is a 6-digit subheading: the first 2 digits 03 represent Chapter 3 'Fish, crustaceans, molluscs and other aquatic invertebrates'; digits 3-4, 03, represent the heading 'Frozen fish, excluding fish fillets and other fish meat of heading 0304'; digits 5-6, 52, represent the subheading 'Frozen cod'. The 5th digit 5 indicates the genus Gadus, and the 6th digit 2 indicates the specific species. This subheading can be further subdivided to 8 or 10 digits, such as 03035210 for frozen Atlantic cod and 03035290 for other frozen cod. This product is frozen cod, which meets the definition of heading 0303 'frozen fish', and cod belongs to the genus Gadus, so it is classified under 030352. It is not classified under 0302 (fresh or chilled fish) because it has been frozen; not under 0304 (fish fillets) because it has not been sliced; and not under 0305 (dried, smoked or salted) because it has not undergone these treatments. If it were frozen cod fillets, it should be classified under 0304.71 or 0304.72, etc.

Product name: Fill in the Chinese and foreign-language name of the goods, which should be consistent with the contract and invoice, such as 'frozen cod' or 'frozen Atlantic cod'. Latin scientific name: Fill in the Latin scientific name of the cod, such as Gadus macrocephalus (Pacific cod) or Gadus morhua (Atlantic cod), ensuring accuracy to the species level. Processing method: Explain the freezing method, such as 'frozen after heading and gutting', 'frozen whole', etc., and indicate the freezing temperature. State: Describe the state of the goods, such as 'whole', 'headless and gutted', 'fish blocks', etc., and clarify whether sliced. Specifications: Fill in the weight or size range per fish, such as '500-800 g/fish', to facilitate customs statistics and valuation. Brand: Fill in the brand name (if any); if no brand, write 'none'. Packaging specifications: Fill in the packaging method, such as '10 kg/carton', to facilitate customs inspection. Product name: frozen cod; Latin scientific name: Gadus macrocephalus; Processing method: frozen after heading and gutting, core temperature below -18°C; State: whole; Specifications: 500-800 g/fish; Brand: none; Packaging specifications: 10 kg/carton. Mistakenly classifying frozen cod fillets under 030352; they should actually be classified under 0304.71 or 0304.72. Failure to provide the Latin scientific name, making it impossible to distinguish the specific cod species and affecting classification. Declared as 'frozen cod' but actually fresh or chilled, incorrectly classified under 0302.

The core criteria for classification are: 1) the product must be frozen, i.e., subjected to freezing treatment; 2) it must be cod, i.e., fish of the genus Gadus; 3) it must not be further processed, such as sliced or made into fillets. If it is fillets, it is classified under 0304; if fresh or chilled, under 0302; if dried, smoked or salted, under 0305. In addition, attention should be paid to distinguishing cod from other similar fish species (such as Alaska pollock and haddock); Alaska pollock is classified under 0303.67, and haddock under 0303.65. 0302.52 Fresh or chilled cod: 0302 is fresh or chilled fish, and 0303 is frozen fish. The core difference lies in the preservation method: fresh or chilled has not been frozen, while frozen requires freezing below -18°C. 0304.71 Frozen cod fillets: 0304 is fish fillets and other fish meat, and 0303 is whole fish or headless and gutted fish. If the cod has been sliced, it should be classified under 0304.71. 0303.65 Frozen haddock: Haddock and cod belong to the same family but different genera, and their Latin scientific names differ. 0303.65 is haddock, and 0303.52 is cod; they must be distinguished based on the scientific name. 0303.67 Frozen Alaska pollock: Alaska pollock (Alaska pollock) belongs to a different genus from cod and is classified under 0303.67. Attention must be paid to distinguishing the scientific name to avoid confusion. Is it confirmed to be in a frozen state? Is it confirmed to be cod (genus Gadus)? Has it not undergone further processing such as slicing? Is the Latin scientific name accurate? Has it been distinguished from fresh or chilled and dried, smoked or salted products?

How do you distinguish frozen cod from frozen cod fillets? Frozen cod is a whole fish or a headless and gutted fish body, not sliced, and is classified under 0303.52; frozen cod fillets are sliced fish meat and are classified under 0304.71 or 0304.72. When declaring, the state must be clarified; whether it is sliced is key. Is a Latin scientific name required for declaring frozen cod? Yes. The Latin scientific name is key to distinguishing cod from other fish species (such as haddock and Alaska pollock), and customs requires an accurate scientific name to ensure correct classification. Common cod scientific names are Gadus macrocephalus or Gadus morhua. What is the difference in HS codes between frozen cod and frozen Alaska pollock? Frozen cod is classified under 0303.52, and frozen Alaska pollock under 0303.67. Although they belong to the same family, they are of different genera and have different Latin scientific names; strict distinction is required during classification to avoid errors caused by confusion. If the frozen cod is headless and gutted, will the code change? No. Headless and gutted still falls within the scope of whole fish; as long as it is not sliced, it is still classified under 0303.52. However, if it is further processed into fillets, it is classified under 0304. How can I check the tariff rate when importing frozen cod? Tariff rates vary by country and trade agreement. You can check China Customs' Import and Export Tariff Schedule or inquire through the General Administration of Customs website or the International Trade Single Window. Note the applicable conditions for MFN rates, agreement rates, etc. What are the common classification errors when declaring frozen cod? Common errors include: mistakenly declaring frozen cod fillets as 0303.52; mistakenly declaring fresh or chilled cod as 0303.52; failing to provide the Latin scientific name, making it impossible to distinguish cod from Alaska pollock; and mistakenly declaring dried, smoked or salted cod as frozen. How should cross-border e-commerce sellers choose the HS code when selling frozen cod? Cross-border e-commerce should choose according to the actual state of the goods: whole frozen cod uses 0303.52; frozen cod fillets use 0304.71; fresh or chilled uses 0302.52. At the same time, note that the destination country's code may differ, and it is recommended to check the destination country's customs tariff schedule. How should the 'processing method' in the declaration elements for frozen cod be filled in? The processing method should describe in detail the treatment before freezing, such as 'frozen after heading and gutting', 'frozen whole', etc., and indicate the freezing temperature (such as below -18°C). Avoid simply writing 'frozen' to prevent confusion with fresh or chilled.