Chapter 03 covers fish, crustaceans, molluscs and other aquatic invertebrates, including live, fresh or chilled, frozen, dried, smoked, salted, etc., in various forms of preservation. This chapter does not include dead or inedible aquatic animals (classified under Chapter 05), aquatic mammals (Chapter 01), or prepared fish products (Chapter 16). The core is that the goods are aquatic organisms and have not undergone processing beyond the scope of this chapter. Heading 0303 specifically covers frozen fish, but excludes frozen fish fillets and other fish meat (heading 0304), frozen fish livers and roes (subheadings under heading 0303 such as 0303.91, etc.). Fish under this heading must have undergone freezing treatment, and the overall state must be whole fish or simply processed such as headed and gutted, without further slicing or surimi production. The first 2 digits 03 represent Chapter 03 "Fish, crustaceans, molluscs and other aquatic invertebrates". The 3rd-4th digits 03 constitute heading 0303, i.e., "Frozen fish, excluding fish fillets and other fish meat of heading 0304". The 5th-6th digits 59 are the subheading, indicating "Other frozen fish", i.e., frozen fish not specifically named under other subheadings of 0303 (such as 0303.11 to 0303.89). Therefore, 030359 refers to all frozen whole fish or simply processed fish not specifically named. The goods are frozen whole fish or simply headed and gutted fish, and do not belong to fish species specifically named under heading 0303 (such as salmon, cod, etc.), nor have they undergone slicing, surimi production or other deep processing, so they are classified under 030359 "Other frozen fish". If sliced, they would be classified under 0304; if fresh or chilled, under 0302.
Chapter
Chapter 03 covers fish, crustaceans, molluscs and other aquatic invertebrates, including live, fresh or chilled, frozen, dried, smoked, salted, etc., in various forms of preservation. This chapter does not include dead or inedible aquatic animals (classified under Chapter 05), aquatic mammals (Chapter 01), or prepared fish products (Chapter 16). The core is that the goods are aquatic organisms and have not undergone processing beyond the scope of this chapter.
Heading
Heading 0303 specifically covers frozen fish, but excludes frozen fish fillets and other fish meat (heading 0304), frozen fish livers and roes (subheadings under heading 0303 such as 0303.91, etc.). Fish under this heading must have undergone freezing treatment, and the overall state must be whole fish or simply processed such as headed and gutted, without further slicing or surimi production.
Digit Breakdown
The first 2 digits 03 represent Chapter 03 "Fish, crustaceans, molluscs and other aquatic invertebrates". The 3rd-4th digits 03 constitute heading 0303, i.e., "Frozen fish, excluding fish fillets and other fish meat of heading 0304". The 5th-6th digits 59 are the subheading, indicating "Other frozen fish", i.e., frozen fish not specifically named under other subheadings of 0303 (such as 0303.11 to 0303.89). Therefore, 030359 refers to all frozen whole fish or simply processed fish not specifically named.
Classification Basis
The goods are frozen whole fish or simply headed and gutted fish, and do not belong to fish species specifically named under heading 0303 (such as salmon, cod, etc.), nor have they undergone slicing, surimi production or other deep processing, so they are classified under 030359 "Other frozen fish". If sliced, they would be classified under 0304; if fresh or chilled, under 0302.
📝 Declaration Elements
Product Name: Fill in the specific product name, such as "Frozen Ribbonfish", "Frozen Pomfret", etc., which must be consistent with the actual goods. Latin Scientific Name: Provide the Latin scientific name of the fish for accurate species identification and to avoid classification disputes. Method of Production or Preservation: Indicate "frozen", and specify whether headed, gutted, deboned or other simple processing has been done. State: Fill in the specific state such as whole, headed, gutted, deboned, e.g., "whole, gutted". Specifications: Fill in by weight or size, e.g., "10 kg per carton, 200-300 g per fish". Brand: If there is a brand, fill in the brand name; if no brand, fill in "None". Production Date: Fill in the freezing processing date in year-month-day format. Shelf Life: Fill in the shelf life under specific storage conditions, e.g., "12 months at -18°C". Product Name: Frozen Ribbonfish; Latin Scientific Name: Trichiurus lepturus; Method of Production or Preservation: Frozen, headed and gutted; State: Whole, gutted; Specifications: 10 kg per carton, 200-300 g per fish; Brand: None; Production Date: 2025-01-15; Shelf Life: 12 months at -18°C. Mistakenly classifying frozen fish fillets under 030359, when they should actually be classified under 0304. Failing to provide the Latin scientific name, making accurate species identification impossible. Mistakenly writing frozen as fresh or chilled, incorrectly classifying under 0302.
Product Name
Fill in the specific product name, such as "Frozen Ribbonfish", "Frozen Pomfret", etc., which must be consistent with the actual goods.
⚠️ Filling in only "Frozen Fish" is too general; it should be refined to the specific fish species.
Latin Scientific Name
Provide the Latin scientific name of the fish for accurate species identification and to avoid classification disputes.
⚠️ Mistakenly filling in a common name or English name instead of using the standard Latin scientific name.
Method of Production or Preservation
Indicate "frozen", and specify whether headed, gutted, deboned or other simple processing has been done.
⚠️ Omitting "frozen" or mistakenly writing "fresh" or "chilled".
State
Fill in the specific state such as whole, headed, gutted, deboned, e.g., "whole, gutted".
⚠️ Failing to indicate whether headed and gutted, leading to classification errors.
Specifications
Fill in by weight or size, e.g., "10 kg per carton, 200-300 g per fish".
⚠️ Incomplete specifications, affecting customs valuation and statistics.
Brand
If there is a brand, fill in the brand name; if no brand, fill in "None".
⚠️ Ignoring the brand, resulting in omission.
Production Date
Fill in the freezing processing date in year-month-day format.
⚠️ Incorrect filling or contradiction with the shelf life.
Shelf Life
Fill in the shelf life under specific storage conditions, e.g., "12 months at -18°C".
⚠️ Failing to indicate storage conditions, or shelf life not matching the production date.
Example： Product Name: Frozen Ribbonfish; Latin Scientific Name: Trichiurus lepturus; Method of Production or Preservation: Frozen, headed and gutted; State: Whole, gutted; Specifications: 10 kg per carton, 200-300 g per fish; Brand: None; Production Date: 2025-01-15; Shelf Life: 12 months at -18°C.
Common Mistakes：
Mistakenly classifying frozen fish fillets under 030359, when they should actually be classified under 0304.
Failing to provide the Latin scientific name, making accurate species identification impossible.
Mistakenly writing frozen as fresh or chilled, incorrectly classifying under 0302.
🎯 Classification Logic
The core basis for classification is: the goods are frozen fish, have not undergone slicing, surimi production or other deep processing, and do not belong to fish species specifically named under heading 0303. It is necessary to refer to the "Import and Export Tariff" and its notes to confirm that the fish species is not named in 0303.11 to 0303.89, and that the state is whole or simply headed and gutted. If fillets, classify under 0304; if fresh or chilled, under 0302. 0302 Fresh or chilled fish: 0302 is fresh or chilled preservation, 030359 is frozen; the preservation methods differ. 0304 Fresh or chilled fish fillets and other fish meat: 0304 is fish fillets or fish meat, 030359 is whole fish or simply processed fish. 0305 Dried, salted or brined fish: 0305 is dried, salted or other processing, 030359 is frozen. 0303 Frozen fish (specifically named): Fish species specifically named under heading 0303 (such as 0303.11 salmon) are classified there with priority; 030359 is for others. Confirm the goods are in frozen state. Confirm they are not sliced or made into surimi. Confirm the fish species is not specifically named under heading 0303. Confirm the Latin scientific name is accurate. Confirm the declaration elements are complete.
Basis
The core basis for classification is: the goods are frozen fish, have not undergone slicing, surimi production or other deep processing, and do not belong to fish species specifically named under heading 0303. It is necessary to refer to the "Import and Export Tariff" and its notes to confirm that the fish species is not named in 0303.11 to 0303.89, and that the state is whole or simply headed and gutted. If fillets, classify under 0304; if fresh or chilled, under 0302.
Confused Codes：
0302 - Fresh or chilled fish
0302 is fresh or chilled preservation, 030359 is frozen; the preservation methods differ.
0304 - Fresh or chilled fish fillets and other fish meat
0304 is fish fillets or fish meat, 030359 is whole fish or simply processed fish.
0305 - Dried, salted or brined fish
0305 is dried, salted or other processing, 030359 is frozen.
0303 - Frozen fish (specifically named)
Fish species specifically named under heading 0303 (such as 0303.11 salmon) are classified there with priority; 030359 is for others.
Self-Check：
✓ Confirm the goods are in frozen state.
✓ Confirm they are not sliced or made into surimi.
✓ Confirm the fish species is not specifically named under heading 0303.
✓ Confirm the Latin scientific name is accurate.
✓ Confirm the declaration elements are complete.
❓ FAQ
How to check the tariff rate for HS code 030359? You can check through the official website of the General Administration of Customs of China, the International Trade Single Window, or the "Import and Export Tariff". Enter code 030359 to view the MFN rate, general rate, VAT and consumption tax. Note that rates are subject to adjustment; it is recommended to refer to the latest version. How to distinguish other frozen fish from frozen fish fillets? Other frozen fish (030359) are whole fish or simply headed and gutted, while frozen fish fillets (0304) are sliced or segmented fish meat. If the fish body is cut into fillets, even if frozen, it should be classified under 0304. Is the Latin scientific name mandatory for declaration? Yes, the Latin scientific name is key to accurately identifying the fish species, especially for "other" subheadings, where customs needs it to confirm whether it belongs to a specifically named species. Failure to provide it may lead to classification disputes or rejection. What are the common species of other frozen fish? Common species include ribbonfish, pomfret, Spanish mackerel, mackerel, sardine and other frozen fish not specifically named under heading 0303. The specific classification is based on the Latin scientific name and tariff nomenclature. If frozen fish has been salted, which code should it be classified under? If only frozen, classify under 0303; if salted or brined, even if frozen, it should be classified under 0305 (dried, salted or brined fish). If both frozen and salted, the classification depends on the degree of processing; usually salting takes priority. What is the export tax rebate situation for 030359? The export tax rebate rate should be checked in the latest export tax rebate rate database. Usually the export tax rebate rate for frozen fish is 9% or 13%, subject to announcements by the Ministry of Finance and the State Taxation Administration. It is recommended to check through the electronic tax bureau or the Single Window. Can cross-border e-commerce sales of frozen fish apply 030359? Yes, but it must comply with the cross-border e-commerce retail import commodity list. Frozen fish is a fresh product and may be subject to quarantine approval restrictions. It is recommended to confirm the access list and regulatory conditions in advance. How to determine whether a fish species is specifically named under heading 0303 during classification? Consult the subheadings under heading 0303 in the "Import and Export Tariff", such as 0303.11 for salmon, 0303.14 for cod, etc. If the fish species does not appear in these subheadings, it is classified under 030359. Reference can be made to the Customs "Tariff Notes" and classification decisions.
Q: How to check the tariff rate for HS code 030359?
A: You can check through the official website of the General Administration of Customs of China, the International Trade Single Window, or the "Import and Export Tariff". Enter code 030359 to view the MFN rate, general rate, VAT and consumption tax. Note that rates are subject to adjustment; it is recommended to refer to the latest version.
Q: How to distinguish other frozen fish from frozen fish fillets?
A: Other frozen fish (030359) are whole fish or simply headed and gutted, while frozen fish fillets (0304) are sliced or segmented fish meat. If the fish body is cut into fillets, even if frozen, it should be classified under 0304.
Q: Is the Latin scientific name mandatory for declaration?
A: Yes, the Latin scientific name is key to accurately identifying the fish species, especially for "other" subheadings, where customs needs it to confirm whether it belongs to a specifically named species. Failure to provide it may lead to classification disputes or rejection.
Q: What are the common species of other frozen fish?
A: Common species include ribbonfish, pomfret, Spanish mackerel, mackerel, sardine and other frozen fish not specifically named under heading 0303. The specific classification is based on the Latin scientific name and tariff nomenclature.
Q: If frozen fish has been salted, which code should it be classified under?
A: If only frozen, classify under 0303; if salted or brined, even if frozen, it should be classified under 0305 (dried, salted or brined fish). If both frozen and salted, the classification depends on the degree of processing; usually salting takes priority.
Q: What is the export tax rebate situation for 030359?
A: The export tax rebate rate should be checked in the latest export tax rebate rate database. Usually the export tax rebate rate for frozen fish is 9% or 13%, subject to announcements by the Ministry of Finance and the State Taxation Administration. It is recommended to check through the electronic tax bureau or the Single Window.
Q: Can cross-border e-commerce sales of frozen fish apply 030359?
A: Yes, but it must comply with the cross-border e-commerce retail import commodity list. Frozen fish is a fresh product and may be subject to quarantine approval restrictions. It is recommended to confirm the access list and regulatory conditions in advance.
Q: How to determine whether a fish species is specifically named under heading 0303 during classification?
A: Consult the subheadings under heading 0303 in the "Import and Export Tariff", such as 0303.11 for salmon, 0303.14 for cod, etc. If the fish species does not appear in these subheadings, it is classified under 030359. Reference can be made to the Customs "Tariff Notes" and classification decisions.
⚠️ 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.