SECTION I · 類 03
Fish and crustaceans, molluscs and other aquatic invertebrates
統合税率表BT2026に基づく品目表と2026年の税率。 原典
類注 (9)
Notes
1. This Chapter does not cover:
(a) Mammals of heading 01.06;
(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);
(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or
(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).
2. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
3. Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HSコード | 記述 | 単位 | 通常輸入税 | MFN | VAT |
|---|---|---|---|---|---|
| 0301 | Live fish | ||||
| - Ornamental fish: | |||||
| 0301.11 | - - Freshwater: | ||||
| 0301.11.10 | - - - Fry | kg/unit | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 0301.11.91 | - - - - Koi carp (Cyprinus carpio) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.11.92 | - - - - Goldfish (Carassius auratus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.11.93 | - - - - Siamese fighting fish (Beta splendens) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.11.95 | - - - - Arowanas (Scleropages formosus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.11.99 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.19 | - - Other: | ||||
| 0301.19.10 | - - - Fry | kg/unit | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0301.19.90 | - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - Other live fish: | |||||
| 0301.91.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.92.00 | - - Eels (Anguilla spp.) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.93 | - - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.): | ||||
| - - - Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus: | |||||
| 0301.93.21 | - - - - Breeding, other than fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0301.93.22 | - - - - Fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0301.93.29 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - - - Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.: | |||||
| 0301.93.31 | - - - - Breeding, other than fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0301.93.32 | - - - - Fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0301.93.39 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.94.00 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.95.00 | - - Southern bluefin tunas (Thunnus maccoyii) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.99 | - - Other: | ||||
| - - - Milkfish and Grouper, fry: | |||||
| 0301.99.11 | - - - - Breeding | kg/unit | 5% | 0% | * / 8 / 10 (複数の税率) |
| 0301.99.19 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - - - Other fish fry: | |||||
| 0301.99.22 | - - - - Other carp, breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0301.99.23 | - - - - Other carp | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.99.24 | - - - - Other, breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0301.99.29 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - - - Milkfish and grouper, other than fry: | |||||
| 0301.99.31 | - - - - Milkfish, breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0301.99.32 | - - - - Milkfish, other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.99.33 | - - - - Leopard coral grouper (Plectropomus leopardus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.99.34 | - - - - Brown-marbled grouper (Epinephelus fuscoguttatus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.99.35 | - - - - Humpback grouper (Cromileptes altivelis) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.99.36 | - - - - Other grouper | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - - - Other, freshwater fish: | |||||
| 0301.99.41 | - - - - Tilapias (Oreochromis spp.) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.99.42 | - - - - Other carp, for breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0301.99.49 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.99.50 | - - - Other, marine fish | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0301.99.90 | - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 | ||||
| - Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99: | |||||
| 0302.11.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0302.13.00 | - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0302.14.00 | - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0302.19.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302.91 to 0302.99: | |||||
| 0302.21.00 | - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.22.00 | - - Plaice (Pleuronectes platessa) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.23.00 | - - Sole (Solea spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.24.00 | - - Turbots (Psetta maxima) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0302.29.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99: | |||||
| 0302.31.00 | - - Albacore or longfinned tunas (Thunnus alalunga) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0302.32.00 | - - Yellowfin tunas (Thunnus albacares) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0302.33.00 | - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.34.00 | - - Bigeye tunas (Thunnus obesus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0302.35.00 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0302.36.00 | - - Southern bluefin tunas (Thunnus maccoyii) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0302.39.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| - 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), excluding edible fish offal of subheadings 0302.91 to 0302.99: | |||||
| 0302.41.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.42.00 | - - Anchovies (Engraulis spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.43.00 | - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.44.00 | - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0302.45.00 | - - Jack and horse mackerel (Trachurus spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.46.00 | - - Cobia (Rachycentron canadum) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.47.00 | - - Swordfish (Xiphias gladius) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.49.00 | - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0302.91 to 0302.99: | |||||
| 0302.51.00 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.52.00 | - - Haddock (Melanogrammus aeglefinus) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.53.00 | - - Coalfish (Pollachius virens) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.54.00 | - - Hake (Merluccius spp., Urophycis spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.55.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.56.00 | - - Blue whitings (Micromesistius poutassou, Micromesistius australis) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.59.00 | - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| - 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.), excluding edible fish offal of subheadings 0302.91 to 0302.99: | |||||
| 0302.71.00 | - - Tilapias (Oreochromis spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.72 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.): | ||||
| 0302.72.10 | - - - Yellowtail catfish (Pangasius pangasius) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.72.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.73.00 | - - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.74.00 | - - Eels (Anguilla spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.79.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - Other fish, excluding edible fish offal of subheadings 0302.91 to 0302.99: | |||||
| 0302.81.00 | - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0302.82.00 | - - Rays and skates (Rajidae) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.83.00 | - - Toothfish (Dissostichus spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.84.00 | - - Seabass (Dicentrarchus spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.85.00 | - - Seabream (Sparidae) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.89 | - - Other: | ||||
| - - - Marine fish: | |||||
| 0302.89.11 | - - - - Grouper | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.89.12 | - - - - Longfin mojarra (Pentaprion longimanus) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.89.13 | - - - - Bluntnose lizardfish (Trachinocephalus myops) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.89.14 | - - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.89.15 | - - - - Indian threadfins (Polynemus indicus) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.89.16 | - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.89.17 | - - - - Black pomfrets (Parastromatus niger) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.89.18 | - - - - Mangrove red snappers (Lutjanus argentimaculatus) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0302.89.19 | - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 0302.89.22 | - - - - Swamp barb (Puntius chola) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.89.23 | - - - - Silver grunts (Pomadasys argenteus) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.89.27 | - - - - Hilsa shad (Tenualosa ilisha) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.89.28 | - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.89.29 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: | |||||
| 0302.91.00 | - - Livers, roes and milt | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0302.92.00 | - - Shark fins | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0302.99.00 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 | ||||
| - Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99: | |||||
| 0303.11.00 | - - Sockeye salmon (red salmon) (Oncorhynchus nerka) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0303.12.00 | - - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.13.00 | - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.14.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.19.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| - 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.), excluding edible fish offal of subheadings 0303.91 to 0303.99: | |||||
| 0303.23.00 | - - Tilapias (Oreochromis spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0303.24.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0303.25.00 | - - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0303.26.00 | - - Eels (Anguilla spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0303.29.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99: | |||||
| 0303.31.00 | - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0303.32.00 | - - Plaice (Pleuronectes platessa) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0303.33.00 | - - Sole (Solea spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0303.34.00 | - - Turbots (Psetta maxima) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0303.39.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99: | |||||
| 0303.41.00 | - - Albacore or longfinned tunas (Thunnus alalunga) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0303.42.00 | - - Yellowfin tunas (Thunnus albacares) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0303.43.00 | - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0303.44.00 | - - Bigeye tunas (Thunnus obesus) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0303.45 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis): | ||||
| 0303.45.10 | - - - Atlantic bluefin tunas (Thunnus thynnus) | kg | 21% | 14% | * / 5 / 8 / 10 (複数の税率) |
| 0303.45.90 | - - - Pacific bluefin tunas (Thunnus orientalis) | kg | 21% | 14% | * / 5 / 8 / 10 (複数の税率) |
| 0303.46.00 | - - Southern bluefin tunas (Thunnus maccoyii) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0303.49 | - - Other: | ||||
| 0303.49.10 | - - - Longtail tuna (Thunnus tonggol) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0303.49.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| - 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), excluding edible fish offal of subheadings 0303.91 to 0303.99: | |||||
| 0303.51.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.53.00 | - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0303.54 | - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus): | ||||
| 0303.54.10 | - - - Mackerel (Scomber scombrus, Scomber australasicus) | kg | 19.5% | 13% | * / 5 / 8 / 10 (複数の税率) |
| 0303.54.20 | - - - Pacific mackerel (Scomber japonicus) | kg | 19.5% | 13% | * / 5 / 8 / 10 (複数の税率) |
| 0303.55.00 | - - Jack and horse mackerel (Trachurus spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.56.00 | - - Cobia (Rachycentron canadum) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.57.00 | - - Swordfish (Xiphias gladius) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.59 | - - Other: | ||||
| 0303.59.10 | - - - Indian mackerels (Rastrelliger kanagurta); Island mackerels (Rastrelliger faughni) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.59.20 | - - - Silver pomfrets (Pampus spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.59.90 | - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303.91 to 0303.99: | |||||
| 0303.63.00 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 21% | 14% | * / 5 / 8 / 10 (複数の税率) |
| 0303.64.00 | - - Haddock (Melanogrammus aeglefinus) | kg | 21% | 14% | * / 5 / 8 / 10 (複数の税率) |
| 0303.65.00 | - - Coalfish (Pollachius virens) | kg | 21% | 14% | * / 5 / 8 / 10 (複数の税率) |
| 0303.66.00 | - - Hake (Merluccius spp., Urophycis spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0303.67.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.68.00 | - - Blue whitings (Micromesistius poutassou, Micromesistius australis) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.69.00 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| - Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99: | |||||
| 0303.81.00 | - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0303.82.00 | - - Rays and skates (Rajidae) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.83.00 | - - Toothfish (Dissostichus spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.84.00 | - - Seabass (Dicentrarchus spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0303.89 | - - Other: | ||||
| - - - Marine fish: | |||||
| 0303.89.11 | - - - - Grouper | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.89.13 | - - - - Bluntnose lizardfish (Trachinocephalus myops) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.89.14 | - - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.89.15 | - - - - Indian threadfins (Polynemus indicus) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0303.89.16 | - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.89.17 | - - - - Black pomfrets (Parastromatus niger) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.89.18 | - - - - Mangrove red snappers (Lutjanus argentimaculatus) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0303.89.19 | - - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 0303.89.22 | - - - - Swamp barb (Puntius chola) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0303.89.23 | - - - - Milkfish (Chanos chanos) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0303.89.24 | - - - - Silver grunts (Pomadasys argenteus) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0303.89.27 | - - - - Hilsa shad (Tenualosa ilisha) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0303.89.28 | - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0303.89.29 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: | |||||
| 0303.91.00 | - - Livers, roes and milt | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0303.92.00 | - - Shark fins | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0303.99.00 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0304 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen | ||||
| - Fresh or chilled fillets of 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.): | |||||
| 0304.31.00 | - - Tilapias (Oreochromis spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.32.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.33.00 | - - Nile Perch (Lates niloticus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.39.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| - Fresh or chilled fillets of other fish: | |||||
| 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) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.42.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.43.00 | - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.44.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.45.00 | - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.46.00 | - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.47.00 | - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.48.00 | - - Rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.49.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| - Other, fresh or chilled: | |||||
| 0304.51.00 | - - 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.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.52.00 | - - Salmonidae | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.53.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.54.00 | - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.55.00 | - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.56.00 | - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.57.00 | - - Rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.59.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| - Frozen fillets of 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.): | |||||
| 0304.61.00 | - - Tilapias (Oreochromis spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.62.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.63.00 | - - Nile Perch (Lates niloticus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.69.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: | |||||
| 0304.71.00 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.72.00 | - - Haddock (Melanogrammus aeglefinus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.73.00 | - - Coalfish (Pollachius virens) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.74.00 | - - Hake (Merluccius spp., Urophycis spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.75.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.79.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| - Frozen fillets of other fish: | |||||
| 0304.81.00 | - - 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) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.82.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.83.00 | - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.84.00 | - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.85.00 | - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.86.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.87.00 | - - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.88.00 | - - Dogfish, other sharks, rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.89 | - - Other: | ||||
| 0304.89.10 | - - - Mahi-mahi (Coryphaena hippurus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.89.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| - Other, frozen: | |||||
| 0304.91.00 | - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.92.00 | - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.93.00 | - - 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.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.94.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.95.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.96.00 | - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.97.00 | - - Rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.99 | - - Other: | ||||
| 0304.99.10 | - - - Surimi (minced fish meat) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0304.99.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process | ||||
| 0305.20 | - Livers, roes and milt of fish, dried, smoked, salted or in brine: | ||||
| 0305.20.10 | - - Of freshwater fish, dried, salted or in brine | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.20.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - Fish fillets, dried, salted or in brine, but not smoked: | |||||
| 0305.31.00 | - - 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.) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.32.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.39 | - - Other: | ||||
| 0305.39.10 | - - - Freshwater garfish (Xenentodon cancila), yellowstriped goatfish (Upeneus vittatus) and long-rakered trevally (Ulua mentalis) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.39.20 | - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and Bigeye croakers (Pennahia anea) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 0305.39.91 | - - - - Of freshwater fish | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.39.92 | - - - - Of marine fish | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.39.99 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - Smoked fish, including fillets, other than edible fish offal: | |||||
| 0305.41.00 | - - 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) | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 0305.42.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0305.43.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0305.44.00 | - - 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.) | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0305.49 | - - Other: | ||||
| 0305.49.10 | - - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0305.49.90 | - - - Other | kg | 30% | 20% | 8 / 10 (複数の税率) |
| - Dried fish, other than edible fish offal, whether or not salted but not smoked: | |||||
| 0305.51.00 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.52.00 | - - 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.) | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0305.53.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0305.54.00 | - - 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) | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0305.59 | - - Other: | ||||
| - - - Marine fish: | |||||
| 0305.59.21 | - - - - Anchovies (Stolephorus spp., Coilia spp., Setipinna spp., Lycothrissa spp., Thryssa spp. and Encrasicholina spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.59.29 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.59.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: | |||||
| 0305.61.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.62.00 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.63.00 | - - Anchovies (Engraulis spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.64.00 | - - 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.) | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.69 | - - Other: | ||||
| 0305.69.10 | - - - Marine fish | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.69.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| - Fish fins, heads, tails, maws and other edible fish offal: | |||||
| 0305.71 | - - Shark fins: | ||||
| 0305.71.10 | - - - Dried or smoked | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.71.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (複数の税率) |
| 0305.72 | - - Fish heads, tails and maws: | ||||
| - - - Fish maws: | |||||
| 0305.72.11 | - - - - Of cod | kg | 7.5% | 5% | * / 5 / 8 / 10 (複数の税率) |
| 0305.72.19 | - - - - Other | kg | 7.5% | 5% | * / 5 / 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 0305.72.91 | - - - - Of cod | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0305.72.99 | - - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0305.79 | - - Other: | ||||
| 0305.79.10 | - - - Of cod | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0305.79.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0306 | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine | ||||
| - Frozen: | |||||
| 0306.11 | - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): | ||||
| 0306.11.10 | - - - Smoked | kg | 40.5% | 27% | * / 5 / 8 / 10 (複数の税率) |
| 0306.11.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0306.12 | - - Lobsters (Homarus spp.): | ||||
| 0306.12.10 | - - - Smoked | kg | 40.5% | 27% | * / 5 / 8 / 10 (複数の税率) |
| 0306.12.90 | - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0306.14 | - - Crabs: | ||||
| - - - Smoked: | |||||
| 0306.14.11 | - - - - Soft shell crabs | kg | 40.5% | 27% | * / 5 / 8 / 10 (複数の税率) |
| 0306.14.19 | - - - - Other | kg | 40.5% | 27% | * / 5 / 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 0306.14.91 | - - - - Swimming crabs (crabs of the family Portunidae) | kg | 4.5% | 3% | * / 5 / 8 / 10 (複数の税率) |
| 0306.14.92 | - - - - King crabs (crabs of the family Lithodidae) | kg | 4.5% | 3% | * / 5 / 8 / 10 (複数の税率) |
| 0306.14.93 | - - - - Snow crabs (crabs of the family Origoniidae) | kg | 4.5% | 3% | * / 5 / 8 / 10 (複数の税率) |
| 0306.14.99 | - - - - Other | kg | 4.5% | 3% | * / 5 / 8 / 10 (複数の税率) |
| 0306.15.00 | - - Norway lobsters (Nephrops norvegicus) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0306.16.00 | - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | kg | 4.5% | 3% | * / 5 / 8 / 10 (複数の税率) |
| 0306.17 | - - Other shrimps and prawns: | ||||
| - - - Giant tiger prawns (Penaeus monodon): | |||||
| 0306.17.11 | - - - - Headless | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0306.17.19 | - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| - - - Whiteleg shrimps (Litopenaeus vannamei): | |||||
| 0306.17.21 | - - - - Headless, with tail | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0306.17.22 | - - - - Headless, without tail | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0306.17.29 | - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0306.17.30 | - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 18% | 12% | * / 5 / 8 / 10 (複数の税率) |
| 0306.17.90 | - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0306.19.00 | - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| - Live, fresh or chilled: | |||||
| 0306.31 | - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): | ||||
| 0306.31.10 | - - - Breeding | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0306.31.20 | - - - Other, live | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0306.31.30 | - - - Fresh or chilled | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0306.32 | - - Lobsters (Homarus spp.): | ||||
| 0306.32.10 | - - - Breeding | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0306.32.20 | - - - Other, live | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0306.32.30 | - - - Fresh or chilled | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0306.33 | - - Crabs: | ||||
| - - - Blue crabs (Callinectes spp.) and Snow crabs (crabs of the family Oregoniidae): | |||||
| 0306.33.11 | - - - - Live | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0306.33.12 | - - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 0306.33.91 | - - - - Live | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0306.33.92 | - - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0306.34.00 | - - Norway lobsters (Nephrops norvegicus) | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0306.35 | - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): | ||||
| 0306.35.10 | - - - Breeding | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0306.35.20 | - - - Other, live | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0306.35.30 | - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0306.36 | - - Other shrimps and prawns: | ||||
| - - - Breeding: | |||||
| 0306.36.11 | - - - - Giant tiger prawns (Penaeus monodon) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0306.36.12 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0306.36.13 | - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0306.36.19 | - - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| - - - Other, live: | |||||
| 0306.36.21 | - - - - Giant tiger prawns (Penaeus monodon) | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0306.36.22 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0306.36.23 | - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0306.36.29 | - - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| - - - Fresh or chilled: | |||||
| 0306.36.31 | - - - - Giant tiger prawns (Penaeus monodon) | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0306.36.32 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 18% | 12% | 8 / 10 (複数の税率) |
| 0306.36.33 | - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0306.36.39 | - - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0306.39 | - - Other: | ||||
| 0306.39.10 | - - - Live | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0306.39.20 | - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (複数の税率) |
| - Other: | |||||
| 0306.91 | - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.91.21 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (複数の税率) |
| 0306.91.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 0306.91.31 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (複数の税率) |
| 0306.91.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0306.92 | - - Lobsters (Homarus spp.): | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.92.21 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (複数の税率) |
| 0306.92.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 0306.92.31 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (複数の税率) |
| 0306.92.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0306.93 | - - Crabs: | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.93.21 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (複数の税率) |
| 0306.93.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 0306.93.31 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (複数の税率) |
| 0306.93.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0306.94 | - - Norway lobsters (Nephrops norvegicus): | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.94.21 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (複数の税率) |
| 0306.94.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 0306.94.31 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (複数の税率) |
| 0306.94.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0306.95 | - - Shrimps and prawns: | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.95.21 | - - - - In shell, cooked by steaming or boiling in water | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0306.95.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0306.95.30 | - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0306.99 | - - Other: | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.99.21 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (複数の税率) |
| 0306.99.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 0306.99.31 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (複数の税率) |
| 0306.99.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 0307 | Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process | ||||
| - Oysters: | |||||
| 0307.11 | - - Live, fresh or chilled: | ||||
| 0307.11.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.11.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.12.00 | - - Frozen | kg | 4.5% | 3% | * / 5 / 8 / 10 (複数の税率) |
| 0307.19 | - - Other: | ||||
| 0307.19.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0307.19.30 | - - - Smoked | kg | 37.5% | 25% | 8 / 10 (複数の税率) |
| - Scallops and other molluscs of the family Pectinidae: | |||||
| 0307.21 | - - Live, fresh or chilled: | ||||
| 0307.21.10 | - - - Live | kg | 4.5% | 3% | * / 5 / 8 / 10 (複数の税率) |
| 0307.21.20 | - - - Fresh or chilled | kg | 4.5% | 3% | * / 5 / 8 / 10 (複数の税率) |
| 0307.22.00 | - - Frozen | kg | 4.5% | 3% | * / 5 / 8 / 10 (複数の税率) |
| 0307.29 | - - Other: | ||||
| 0307.29.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0307.29.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| - Mussels (Mytilus spp., Perna spp.): | |||||
| 0307.31 | - - Live, fresh or chilled: | ||||
| 0307.31.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.31.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.32.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.39 | - - Other: | ||||
| 0307.39.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0307.39.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| - Cuttle fish and squid: | |||||
| 0307.42 | - - Live, fresh or chilled: | ||||
| - - - Live: | |||||
| 0307.42.11 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.42.19 | - - - - Other | kg | 4.5% | 3% | * / 5 / 8 / 10 (複数の税率) |
| - - - Fresh or chilled: | |||||
| 0307.42.21 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0307.42.29 | - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.43 | - - Frozen: | ||||
| 0307.43.10 | - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0307.43.90 | - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.49 | - - Other: | ||||
| - - - Dried, salted or in brine: | |||||
| 0307.49.21 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0307.49.29 | - - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| - - - Smoked: | |||||
| 0307.49.31 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0307.49.39 | - - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| - Octopus (Octopus spp.): | |||||
| 0307.51 | - - Live, fresh or chilled: | ||||
| 0307.51.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.51.20 | - - - Fresh or chilled | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0307.52.00 | - - Frozen | kg | 22.5% | 15% | * / 5 / 8 / 10 (複数の税率) |
| 0307.59 | - - Other: | ||||
| 0307.59.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0307.59.30 | - - - Smoked | kg | 37.5% | 25% | 8 / 10 (複数の税率) |
| 0307.60 | - Snails, other than sea snails: | ||||
| 0307.60.10 | - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.60.20 | - - Fresh, chilled or frozen | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.60.40 | - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0307.60.50 | - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): | |||||
| 0307.71 | - - Live, fresh or chilled: | ||||
| 0307.71.10 | - - - Live | kg | 4.5% | 3% | * / 5 / 8 / 10 (複数の税率) |
| 0307.71.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.72.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.79 | - - Other: | ||||
| 0307.79.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0307.79.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.): | |||||
| 0307.81 | - - Live, fresh or chilled abalone (Haliotis spp.): | ||||
| 0307.81.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.81.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.82 | - - Live, fresh or chilled stromboid conchs (Strombus spp.): | ||||
| 0307.82.10 | - - - Live | kg | 4.5% | 3% | * / 5 / 8 / 10 (複数の税率) |
| 0307.82.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.83.00 | - - Frozen abalone (Haliotis spp.) | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.84.00 | - - Frozen stromboid conchs (Strombus spp.) | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.87 | - - Other abalone (Haliotis spp.): | ||||
| 0307.87.10 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0307.87.20 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0307.88 | - - Other stromboid conchs (Strombus spp.): | ||||
| 0307.88.10 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0307.88.20 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| - Other: | |||||
| 0307.91 | - - Live, fresh or chilled: | ||||
| 0307.91.10 | - - - Live | kg | 4.5% | 3% | * / 5 / 8 / 10 (複数の税率) |
| 0307.91.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.92.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0307.99 | - - Other: | ||||
| 0307.99.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0307.99.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0308 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process | ||||
| - Sea cucumbers (Stichopus japonicus, Holothuroidea): | |||||
| 0308.11 | - - Live, fresh or chilled: | ||||
| 0308.11.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0308.11.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0308.12.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0308.19 | - - Other: | ||||
| 0308.19.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0308.19.30 | - - - Smoked | kg | 37.5% | 25% | 8 / 10 (複数の税率) |
| - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus): | |||||
| 0308.21 | - - Live, fresh or chilled: | ||||
| 0308.21.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0308.21.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0308.22.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0308.29 | - - Other: | ||||
| 0308.29.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0308.29.30 | - - - Smoked | kg | 37.5% | 25% | 8 / 10 (複数の税率) |
| 0308.30 | - Jellyfish (Rhopilema spp.): | ||||
| 0308.30.10 | - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0308.30.20 | - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0308.30.30 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0308.30.40 | - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0308.30.50 | - - Smoked | kg | 37.5% | 25% | 8 / 10 (複数の税率) |
| 0308.90 | - Other: | ||||
| 0308.90.10 | - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0308.90.20 | - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0308.90.30 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 0308.90.40 | - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (複数の税率) |
| 0308.90.50 | - - Smoked | kg | 37.5% | 25% | 8 / 10 (複数の税率) |
| 0309 | Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption | ||||
| 0309.10.00 | - Of fish | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0309.90 | - Other: | ||||
| - - Of crustaceans: | |||||
| 0309.90.11 | - - - Fresh or chilled | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 0309.90.12 | - - - Frozen | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0309.90.19 | - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| - - Of molluscs: | |||||
| 0309.90.21 | - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0309.90.22 | - - - Frozen | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 0309.90.29 | - - - Other | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 0309.90.90 | - - Of other aquatic invertebrates | kg | 5% | 0% | 8 / 10 (複数の税率) |