第 03 章 · Fish, crustaceans, and aquatic invertebrates

0304.62.00

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

0304.63.00.00

Nile perch (Lates niloticus)

0304.71.10.00

Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions

0304.72.10.00

Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions

0304.73.10.00

Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions

0304.74.10.00

Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions

0304.75.10.00

Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions

0304.79.10

Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions

0304.81.10.00

Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions

0304.82.10.00

Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions

0304.83.10

Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions

0304.84.00.00

Swordfish (Xiphias gladius)

0304.85.00.00

Toothfish (Dissostichus spp.)

0304.86.00.00

Herrings (Clupea harengus, Clupea pallasii)

0304.87.00.00

Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)

0304.88.00.00

Dogfish, other sharks, rays and skates (Rajidae)

0304.89.10

Skinned, whether or not divided into pieces, and frozen into blocks each weighing over 4.5 kg, imported to be minced, ground or cut into pieces of uniform weights and dimensions

0304.91.10.00

In bulk or in immediate containers weighing with their contents over 6.8 kg each

0304.92.10.00

In bulk or in immediate containers weighing with their contents over 6.8 kg each

0304.93.10

In bulk or in immediate containers weighing with their contents over 6.8 kg each

0304.94.10

In bulk or in immediate containers weighing with their contents over 6.8 kg each

0304.95.10

In bulk or in immediate containers weighing with their contents over 6.8 kg each

0304.96.00.00

Dogfish and other sharks

基础税率: 6%来源抓取: 2026-06-15

0304.97.00.00

Rays and skates (Rajidae)

基础税率: 6%来源抓取: 2026-06-15

0304.99.11

In bulk or in immediate containers weighing with their contents over 6.8 kg each

0305.20.20.00

Sturgeon roe

0305.31.01.00

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.)

0305.32.00

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

0305.39.20.00

Herrings, in immediate containers weighing with their contents 6.8 kg or less each

基础税率: 4%来源抓取: 2026-06-15

0305.39.40.00

Mackerel, in immediate containers weighing with their contents 6.8 kg or less each

0305.41.00.00

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)

0305.42.00

Herrings (Clupea harengus, Clupea pallasii)

0305.43.00.00

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

0305.44.01.00

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.)

0305.49.20.00

Mackerel

0305.51.00.00

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0305.52.00.00

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.)

0305.53.00.00

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae,Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus).

0305.54.00.00

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)

0305.61.20.00

In immediate containers weighing with their contents 6.8 kg or less each

基础税率: 4%来源抓取: 2026-06-15

0305.62.00

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0305.63.20.00

In airtight containers

0305.64.10.00

In immediate containers weighing with their contents 6.8 kg or less each

0305.69.10

Cusk, haddock, hake (Urophycis spp.) and pollock

0305.69.20.00

In immediate containers weighing with their contents 6.8 kg or less each

0305.69.50.01

In immediate containers weighing with their contents 6.8 kg or less each

0305.71.00.00

Shark fins

0305.72.00.00

Fish heads, tails and maws

0306.11.00

Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

0306.12.00

Lobsters (Homarus spp.)

0306.14.20.00

Crabmeat

0306.15.00.00

Norway lobsters (Nephrops norvegicus)

0306.16.00

Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)

0306.17.00

Other shrimps and prawns

0306.31.00.00

Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

0306.32.00

Lobsters (Homarus spp.)

0306.33.20.00

Crabmeat

0306.34.00.00

Norway lobsters (Nephrops norvegicus)

0306.35.00

Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)

0306.36.00

Other shrimps and prawns

0306.91.00.00

Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

0306.92.00.00

Lobsters (Homarus spp.)

0306.93.20.00

Crabmeat

0306.94.00.00

Norway lobsters (Nephrops norvegicus)

0306.95.00

Shrimps and prawns

0307.11.00

Live, fresh or chilled

0307.21.00.00

Live, fresh or chilled

0307.31.00

Live, fresh or chilled

0307.42.00

Live, fresh or chilled

0307.51.00.00

Live, fresh or chilled

0307.60.00.00

Snails, other than sea snails

0307.71.00

Live, fresh or chilled

0307.81.00.00

Live, fresh or chilled abalone (Haliotis spp.)

0307.82.00.00

Live, fresh or chilled stromboid conchs (Strombus spp.)

0307.83.00.00

Frozen abalone (Haliotis spp.)

0307.84.00.00

Frozen stromboid conchs (Strombus spp.)

0307.87.00.00

Other abalone (Haliotis spp.)

0307.88.00.00

Other stromboid conchs (Strombus spp.)

0307.91.03

Live, fresh or chilled

0308.11.00.00

Live, fresh or chilled

0308.21.00

Live, fresh or chilled

0308.30.00.00

Jellyfish (Rhopilema spp.)

0309.10.05.00

In bulk or in immediate containers weighing with their contents over 6.8 kg each

0309.90.20.00

Live, fresh, or chilled

0309.90.40

Live, fresh or chilled