第 03 章 · Fish, crustaceans, and aquatic invertebrates

0301.91.00.00

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

0301.92.00.00

Eels (Anguilla spp.)

0301.93.02

Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)

0301.94.01.00

Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

0301.95.00.00

Southern Bluefin tunas (Thunnus maccoyii)

0302.11.00

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

0302.13.00

Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

0302.14.00

Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

0302.21.00

Halibut and Greenland turbot (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

0302.22.00.00

Plaice (Pleuronectes platessa)

0302.23.00.00

Sole (Solea spp.)

0302.24.00.00

Turbots (Psetta maxima)

0302.31.00.00

Albacore or longfinned tunas (Thunnus alalunga)

0302.32.00.00

Yellowfin tunas (Thunnus albacares)

0302.33.00.00

Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)

0302.34.00.00

Bigeye tunas (Thunnus obesus)

0302.35.01.00

Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

0302.36.00.00

Southern bluefin tunas (Thunnus maccoyii)

0302.41.00.00

Herrings (Clupea harengus, Clupea pallasii)

0302.42.00.00

Anchovies (Engraulis spp.)

0302.43.00.00

Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

0302.44.00.00

Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

0302.45.11.00

Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less

0302.46.11.00

Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less

0302.47.00

Swordfish (Xiphias gladius)

0302.51.00

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0302.52.00.00

Haddock (Melanogrammus aeglefinus)

0302.53.00.00

Coalfish (Pollachius virens)

0302.54.11.00

Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less

0302.55.11.00

Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less

0302.56.11.00

Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less

0302.59.11.00

Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less

0302.71.11.00

Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less

0302.72.11.00

Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less

0302.73.11.00

Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less

0302.74.00.00

Eels (Anguilla spp.)

0302.79.11.00

Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less

0302.81.00

Dogfish and other sharks

0302.82.00.00

Rays and skates (Rajidae)

0302.83.00.00

Toothfish (Dissostichus spp.)

0302.84.11.00

Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less

0302.85.11.00

Scaled (whether or not heads, viscera and/or fins have been removed, but not otherwise processed), in immediate containers weighing with their contents 6.8 kg or less

0302.89.11

Scaled (whether or not heads, viscera and/or fins have been processed), in immediate containers weighing with their contents 6.8 kg or less

基础税率: 15%来源抓取: 2026-06-15

0302.91.20.00

Sturgeon roe

0302.92.00.00

Shark fins

0303.11.00.00

Sockeye salmon (red salmon) (Oncorhynchus nerka)

0303.12.00

Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

0303.13.00.00

Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

0303.14.00.00

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

0303.23.00.00

Tilapias (Oreochromis spp.)

0303.24.00

Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

0303.25.01.00

Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)

0303.26.00.00

Eels (Anguilla spp.)

0303.31.00

Halibut and Greenland turbot (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

0303.32.00.00

Plaice (Pleuronectes platessa)

0303.33.00.00

Sole (Solea spp.)

0303.34.00.00

Turbots (Psetta maxima)

0303.41.00.00

Albacore or longfinned tunas (Thunnus alalunga)

0303.42.00

Yellowfin tunas (Thunnus albacares)

0303.43.00.00

Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)

0303.44.00.00

Bigeye tunas (Thunnus obesus)

0303.45.01

Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

0303.46.00.00

Southern bluefin tunas (Thunnus maccoyii)

0303.51.00.00

Herrings (Clupea harengus, Clupea pallasii)

0303.53.00.00

Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

0303.54.00.00

Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

0303.55.00.00

Jack and horse mackerel (Trachurus spp.)

0303.56.00.00

Cobia (Rachycentron canadum)

0303.57.00

Swordfish (Xiphias gladius)

0303.63.00

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0303.64.00.00

Haddock (Melanogrammus aeglefinus)

0303.65.00.00

Coalfish (Pollachius virens)

0303.66.00.00

Hake (Merluccius spp., Urophycis spp.)

0303.67.00.00

Alaska pollock (Theragra chalcogramma)

0303.68.00.00

Blue whitings (Micromesistius poutassou, Micromesistius australis)

0303.81.00

Dogfish and other sharks

0303.82.00.00

Rays and skates (Rajidae)

0303.83.00.00

Toothfish (Dissostichus spp.)

0303.84.00.00

Sea Bass (Dicentrachus spp.)

基础税率: 15%来源抓取: 2026-06-15

0303.91.20.00

Sturgeon roe

0303.92.00.00

Shark fins

0304.31.00.00

Tilapias (Oreochromis spp.)

0304.32.00

Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

0304.33.00.00

Nile perch (Lates niloticus)

0304.41.00

Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) Atlantic Salmon (Salmo salar) and Danube salmon (Hucho hucho)

0304.42.00.00

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae Oncorhynchus apache, and Oncorhynchus chrysogaster)

0304.43.00

Flat Fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae, and Citharidae)

0304.44.00

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

0304.45.00.00

Swordfish (Xiphias gladius)

0304.46.00.00

Toothfish (Dissostichus spp.)

0304.47.00.00

Dogfish and other sharks

0304.48.00.00

Rays and skates (Rajidae)

0304.51.01

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

0304.52.00

Salmonidae

0304.53.00

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

0304.54.00.00

Swordfish (Xiphias gladius)

0304.55.00.00

Toothfish (Dissostichus spp.)

0304.56.00.00

Dogfish and other sharks

0304.57.00.00

Rays and skates (Rajidae)