SECTION I · 류 03
Fish and crustaceans, molluscs and other aquatic invertebrates
통합 세율표 BT2026의 품목표와 2026년 세율. 원본
류의 주 (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 코드 | 설명 | 단위 | 일반 수입세 | MFN | VAT |
|---|---|---|---|---|---|
| 0301 | Live fish | ||||
| - Ornamental fish: | |||||
| 0301.11 | - - Freshwater: | ||||
| 0301.11.10 | - - - Fry | kg/unit | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| - - - Other: | |||||
| 0301.11.91 | - - - - Koi carp (Cyprinus carpio) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.11.92 | - - - - Goldfish (Carassius auratus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.11.93 | - - - - Siamese fighting fish (Beta splendens) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.11.95 | - - - - Arowanas (Scleropages formosus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.11.99 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.19 | - - Other: | ||||
| 0301.19.10 | - - - Fry | kg/unit | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0301.19.90 | - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0301.92.00 | - - Eels (Anguilla spp.) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0301.93.22 | - - - - Fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0301.93.29 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| - - - Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.: | |||||
| 0301.93.31 | - - - - Breeding, other than fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0301.93.32 | - - - - Fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0301.93.39 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.94.00 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.95.00 | - - Southern bluefin tunas (Thunnus maccoyii) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.99 | - - Other: | ||||
| - - - Milkfish and Grouper, fry: | |||||
| 0301.99.11 | - - - - Breeding | kg/unit | 5% | 0% | * / 8 / 10 (여러 세율) |
| 0301.99.19 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| - - - Other fish fry: | |||||
| 0301.99.22 | - - - - Other carp, breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0301.99.23 | - - - - Other carp | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.99.24 | - - - - Other, breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0301.99.29 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| - - - Milkfish and grouper, other than fry: | |||||
| 0301.99.31 | - - - - Milkfish, breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0301.99.32 | - - - - Milkfish, other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.99.33 | - - - - Leopard coral grouper (Plectropomus leopardus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.99.34 | - - - - Brown-marbled grouper (Epinephelus fuscoguttatus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.99.35 | - - - - Humpback grouper (Cromileptes altivelis) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.99.36 | - - - - Other grouper | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| - - - Other, freshwater fish: | |||||
| 0301.99.41 | - - - - Tilapias (Oreochromis spp.) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.99.42 | - - - - Other carp, for breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0301.99.49 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.99.50 | - - - Other, marine fish | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0301.99.90 | - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 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 (여러 세율) |
| 0302.14.00 | - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0302.19.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0302.22.00 | - - Plaice (Pleuronectes platessa) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0302.23.00 | - - Sole (Solea spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0302.24.00 | - - Turbots (Psetta maxima) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0302.29.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0302.32.00 | - - Yellowfin tunas (Thunnus albacares) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0302.33.00 | - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0302.34.00 | - - Bigeye tunas (Thunnus obesus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0302.35.00 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0302.36.00 | - - Southern bluefin tunas (Thunnus maccoyii) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0302.39.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0302.42.00 | - - Anchovies (Engraulis spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.43.00 | - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0302.44.00 | - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0302.45.00 | - - Jack and horse mackerel (Trachurus spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.46.00 | - - Cobia (Rachycentron canadum) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.47.00 | - - Swordfish (Xiphias gladius) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.49.00 | - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0302.52.00 | - - Haddock (Melanogrammus aeglefinus) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0302.53.00 | - - Coalfish (Pollachius virens) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0302.54.00 | - - Hake (Merluccius spp., Urophycis spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.55.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.56.00 | - - Blue whitings (Micromesistius poutassou, Micromesistius australis) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.59.00 | - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0302.72 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.): | ||||
| 0302.72.10 | - - - Yellowtail catfish (Pangasius pangasius) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0302.72.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0302.74.00 | - - Eels (Anguilla spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0302.79.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0302.82.00 | - - Rays and skates (Rajidae) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.83.00 | - - Toothfish (Dissostichus spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.84.00 | - - Seabass (Dicentrarchus spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.85.00 | - - Seabream (Sparidae) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.89 | - - Other: | ||||
| - - - Marine fish: | |||||
| 0302.89.11 | - - - - Grouper | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.89.12 | - - - - Longfin mojarra (Pentaprion longimanus) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.89.13 | - - - - Bluntnose lizardfish (Trachinocephalus myops) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0302.89.15 | - - - - Indian threadfins (Polynemus indicus) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0302.89.16 | - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.89.17 | - - - - Black pomfrets (Parastromatus niger) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.89.18 | - - - - Mangrove red snappers (Lutjanus argentimaculatus) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0302.89.19 | - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| - - - Other: | |||||
| 0302.89.22 | - - - - Swamp barb (Puntius chola) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0302.89.23 | - - - - Silver grunts (Pomadasys argenteus) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0302.89.27 | - - - - Hilsa shad (Tenualosa ilisha) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0302.89.28 | - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0302.89.29 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0302.92.00 | - - Shark fins | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0302.99.00 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 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 (여러 세율) |
| 0303.13.00 | - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0303.19.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0303.24.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0303.26.00 | - - Eels (Anguilla spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0303.29.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0303.32.00 | - - Plaice (Pleuronectes platessa) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0303.33.00 | - - Sole (Solea spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0303.34.00 | - - Turbots (Psetta maxima) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0303.39.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0303.42.00 | - - Yellowfin tunas (Thunnus albacares) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0303.43.00 | - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0303.44.00 | - - Bigeye tunas (Thunnus obesus) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0303.45.90 | - - - Pacific bluefin tunas (Thunnus orientalis) | kg | 21% | 14% | * / 5 / 8 / 10 (여러 세율) |
| 0303.46.00 | - - Southern bluefin tunas (Thunnus maccoyii) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0303.49 | - - Other: | ||||
| 0303.49.10 | - - - Longtail tuna (Thunnus tonggol) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0303.49.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0303.53.00 | - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0303.54 | - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus): | ||||
| 0303.54.10 | - - - Mackerel (Scomber scombrus, Scomber australasicus) | kg | 19.5% | 13% | * / 5 / 8 / 10 (여러 세율) |
| 0303.54.20 | - - - Pacific mackerel (Scomber japonicus) | kg | 19.5% | 13% | * / 5 / 8 / 10 (여러 세율) |
| 0303.55.00 | - - Jack and horse mackerel (Trachurus spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0303.56.00 | - - Cobia (Rachycentron canadum) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0303.57.00 | - - Swordfish (Xiphias gladius) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0303.59 | - - Other: | ||||
| 0303.59.10 | - - - Indian mackerels (Rastrelliger kanagurta); Island mackerels (Rastrelliger faughni) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0303.59.20 | - - - Silver pomfrets (Pampus spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0303.59.90 | - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0303.64.00 | - - Haddock (Melanogrammus aeglefinus) | kg | 21% | 14% | * / 5 / 8 / 10 (여러 세율) |
| 0303.65.00 | - - Coalfish (Pollachius virens) | kg | 21% | 14% | * / 5 / 8 / 10 (여러 세율) |
| 0303.66.00 | - - Hake (Merluccius spp., Urophycis spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0303.67.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0303.68.00 | - - Blue whitings (Micromesistius poutassou, Micromesistius australis) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0303.69.00 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0303.82.00 | - - Rays and skates (Rajidae) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0303.83.00 | - - Toothfish (Dissostichus spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0303.84.00 | - - Seabass (Dicentrarchus spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0303.89 | - - Other: | ||||
| - - - Marine fish: | |||||
| 0303.89.11 | - - - - Grouper | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0303.89.13 | - - - - Bluntnose lizardfish (Trachinocephalus myops) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0303.89.15 | - - - - Indian threadfins (Polynemus indicus) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0303.89.16 | - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0303.89.17 | - - - - Black pomfrets (Parastromatus niger) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0303.89.18 | - - - - Mangrove red snappers (Lutjanus argentimaculatus) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0303.89.19 | - - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| - - - Other: | |||||
| 0303.89.22 | - - - - Swamp barb (Puntius chola) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0303.89.23 | - - - - Milkfish (Chanos chanos) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0303.89.24 | - - - - Silver grunts (Pomadasys argenteus) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0303.89.27 | - - - - Hilsa shad (Tenualosa ilisha) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0303.89.28 | - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0303.89.29 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0303.92.00 | - - Shark fins | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0303.99.00 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0304.32.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.33.00 | - - Nile Perch (Lates niloticus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.39.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 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 (여러 세율) |
| 0304.43.00 | - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.44.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.45.00 | - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.46.00 | - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.47.00 | - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.48.00 | - - Rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.49.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0304.52.00 | - - Salmonidae | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.53.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.54.00 | - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.55.00 | - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.56.00 | - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.57.00 | - - Rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.59.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0304.62.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.63.00 | - - Nile Perch (Lates niloticus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.69.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0304.72.00 | - - Haddock (Melanogrammus aeglefinus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.73.00 | - - Coalfish (Pollachius virens) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.74.00 | - - Hake (Merluccius spp., Urophycis spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.75.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.79.00 | - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 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 (여러 세율) |
| 0304.83.00 | - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.84.00 | - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.85.00 | - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.86.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.87.00 | - - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.88.00 | - - Dogfish, other sharks, rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.89 | - - Other: | ||||
| 0304.89.10 | - - - Mahi-mahi (Coryphaena hippurus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.89.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| - Other, frozen: | |||||
| 0304.91.00 | - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.92.00 | - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0304.94.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0304.96.00 | - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.97.00 | - - Rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.99 | - - Other: | ||||
| 0304.99.10 | - - - Surimi (minced fish meat) | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0304.99.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0305.20.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0305.32.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 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 (여러 세율) |
| - - - Other: | |||||
| 0305.39.91 | - - - - Of freshwater fish | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0305.39.92 | - - - - Of marine fish | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0305.39.99 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0305.42.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 30% | 20% | 8 / 10 (여러 세율) |
| 0305.43.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 30% | 20% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0305.49 | - - Other: | ||||
| 0305.49.10 | - - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 30% | 20% | 8 / 10 (여러 세율) |
| 0305.49.90 | - - - Other | kg | 30% | 20% | 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 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 (여러 세율) |
| 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 (여러 세율) |
| 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 (여러 세율) |
| 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 (여러 세율) |
| 0305.59.29 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0305.59.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0305.62.00 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0305.63.00 | - - Anchovies (Engraulis spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0305.69 | - - Other: | ||||
| 0305.69.10 | - - - Marine fish | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0305.69.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0305.71.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (여러 세율) |
| 0305.72 | - - Fish heads, tails and maws: | ||||
| - - - Fish maws: | |||||
| 0305.72.11 | - - - - Of cod | kg | 7.5% | 5% | * / 5 / 8 / 10 (여러 세율) |
| 0305.72.19 | - - - - Other | kg | 7.5% | 5% | * / 5 / 8 / 10 (여러 세율) |
| - - - Other: | |||||
| 0305.72.91 | - - - - Of cod | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0305.72.99 | - - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0305.79 | - - Other: | ||||
| 0305.79.10 | - - - Of cod | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0305.79.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0306.11.90 | - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0306.12 | - - Lobsters (Homarus spp.): | ||||
| 0306.12.10 | - - - Smoked | kg | 40.5% | 27% | * / 5 / 8 / 10 (여러 세율) |
| 0306.12.90 | - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0306.14 | - - Crabs: | ||||
| - - - Smoked: | |||||
| 0306.14.11 | - - - - Soft shell crabs | kg | 40.5% | 27% | * / 5 / 8 / 10 (여러 세율) |
| 0306.14.19 | - - - - Other | kg | 40.5% | 27% | * / 5 / 8 / 10 (여러 세율) |
| - - - Other: | |||||
| 0306.14.91 | - - - - Swimming crabs (crabs of the family Portunidae) | kg | 4.5% | 3% | * / 5 / 8 / 10 (여러 세율) |
| 0306.14.92 | - - - - King crabs (crabs of the family Lithodidae) | kg | 4.5% | 3% | * / 5 / 8 / 10 (여러 세율) |
| 0306.14.93 | - - - - Snow crabs (crabs of the family Origoniidae) | kg | 4.5% | 3% | * / 5 / 8 / 10 (여러 세율) |
| 0306.14.99 | - - - - Other | kg | 4.5% | 3% | * / 5 / 8 / 10 (여러 세율) |
| 0306.15.00 | - - Norway lobsters (Nephrops norvegicus) | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0306.16.00 | - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | kg | 4.5% | 3% | * / 5 / 8 / 10 (여러 세율) |
| 0306.17 | - - Other shrimps and prawns: | ||||
| - - - Giant tiger prawns (Penaeus monodon): | |||||
| 0306.17.11 | - - - - Headless | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0306.17.19 | - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| - - - Whiteleg shrimps (Litopenaeus vannamei): | |||||
| 0306.17.21 | - - - - Headless, with tail | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0306.17.22 | - - - - Headless, without tail | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0306.17.29 | - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0306.17.30 | - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 18% | 12% | * / 5 / 8 / 10 (여러 세율) |
| 0306.17.90 | - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0306.19.00 | - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0306.31.20 | - - - Other, live | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 0306.31.30 | - - - Fresh or chilled | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 0306.32 | - - Lobsters (Homarus spp.): | ||||
| 0306.32.10 | - - - Breeding | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0306.32.20 | - - - Other, live | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 0306.32.30 | - - - Fresh or chilled | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 0306.33 | - - Crabs: | ||||
| - - - Blue crabs (Callinectes spp.) and Snow crabs (crabs of the family Oregoniidae): | |||||
| 0306.33.11 | - - - - Live | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0306.33.12 | - - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (여러 세율) |
| - - - Other: | |||||
| 0306.33.91 | - - - - Live | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0306.33.92 | - - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0306.34.00 | - - Norway lobsters (Nephrops norvegicus) | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 0306.35 | - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): | ||||
| 0306.35.10 | - - - Breeding | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0306.35.20 | - - - Other, live | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0306.35.30 | - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0306.36 | - - Other shrimps and prawns: | ||||
| - - - Breeding: | |||||
| 0306.36.11 | - - - - Giant tiger prawns (Penaeus monodon) | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0306.36.12 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0306.36.13 | - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0306.36.19 | - - - - Other | kg | 5% | 0% | 8 / 10 (여러 세율) |
| - - - Other, live: | |||||
| 0306.36.21 | - - - - Giant tiger prawns (Penaeus monodon) | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 0306.36.22 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 0306.36.23 | - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0306.36.29 | - - - - Other | kg | 5% | 0% | 8 / 10 (여러 세율) |
| - - - Fresh or chilled: | |||||
| 0306.36.31 | - - - - Giant tiger prawns (Penaeus monodon) | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 0306.36.32 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 18% | 12% | 8 / 10 (여러 세율) |
| 0306.36.33 | - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0306.36.39 | - - - - Other | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0306.39 | - - Other: | ||||
| 0306.39.10 | - - - Live | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0306.39.20 | - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0306.91.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| - - - Other: | |||||
| 0306.91.31 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (여러 세율) |
| 0306.91.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 0306.92 | - - Lobsters (Homarus spp.): | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.92.21 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (여러 세율) |
| 0306.92.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| - - - Other: | |||||
| 0306.92.31 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (여러 세율) |
| 0306.92.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 0306.93 | - - Crabs: | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.93.21 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (여러 세율) |
| 0306.93.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| - - - Other: | |||||
| 0306.93.31 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (여러 세율) |
| 0306.93.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 0306.94 | - - Norway lobsters (Nephrops norvegicus): | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.94.21 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (여러 세율) |
| 0306.94.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| - - - Other: | |||||
| 0306.94.31 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (여러 세율) |
| 0306.94.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0306.95.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 0306.95.30 | - - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 0306.99 | - - Other: | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.99.21 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (여러 세율) |
| 0306.99.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| - - - Other: | |||||
| 0306.99.31 | - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (여러 세율) |
| 0306.99.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0307.11.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0307.12.00 | - - Frozen | kg | 4.5% | 3% | * / 5 / 8 / 10 (여러 세율) |
| 0307.19 | - - Other: | ||||
| 0307.19.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0307.19.30 | - - - Smoked | kg | 37.5% | 25% | 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0307.21.20 | - - - Fresh or chilled | kg | 4.5% | 3% | * / 5 / 8 / 10 (여러 세율) |
| 0307.22.00 | - - Frozen | kg | 4.5% | 3% | * / 5 / 8 / 10 (여러 세율) |
| 0307.29 | - - Other: | ||||
| 0307.29.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0307.29.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| - Mussels (Mytilus spp., Perna spp.): | |||||
| 0307.31 | - - Live, fresh or chilled: | ||||
| 0307.31.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0307.31.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0307.32.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0307.39 | - - Other: | ||||
| 0307.39.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0307.39.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0307.42.19 | - - - - Other | kg | 4.5% | 3% | * / 5 / 8 / 10 (여러 세율) |
| - - - 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 (여러 세율) |
| 0307.42.29 | - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0307.43.90 | - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0307.49.29 | - - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| - - - 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 (여러 세율) |
| 0307.49.39 | - - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| - Octopus (Octopus spp.): | |||||
| 0307.51 | - - Live, fresh or chilled: | ||||
| 0307.51.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0307.51.20 | - - - Fresh or chilled | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0307.52.00 | - - Frozen | kg | 22.5% | 15% | * / 5 / 8 / 10 (여러 세율) |
| 0307.59 | - - Other: | ||||
| 0307.59.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0307.59.30 | - - - Smoked | kg | 37.5% | 25% | 8 / 10 (여러 세율) |
| 0307.60 | - Snails, other than sea snails: | ||||
| 0307.60.10 | - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0307.60.20 | - - Fresh, chilled or frozen | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0307.60.40 | - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0307.60.50 | - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0307.71.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0307.72.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0307.79 | - - Other: | ||||
| 0307.79.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0307.79.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0307.81.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0307.82 | - - Live, fresh or chilled stromboid conchs (Strombus spp.): | ||||
| 0307.82.10 | - - - Live | kg | 4.5% | 3% | * / 5 / 8 / 10 (여러 세율) |
| 0307.82.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0307.83.00 | - - Frozen abalone (Haliotis spp.) | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0307.84.00 | - - Frozen stromboid conchs (Strombus spp.) | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0307.87 | - - Other abalone (Haliotis spp.): | ||||
| 0307.87.10 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0307.87.20 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0307.88 | - - Other stromboid conchs (Strombus spp.): | ||||
| 0307.88.10 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0307.88.20 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| - Other: | |||||
| 0307.91 | - - Live, fresh or chilled: | ||||
| 0307.91.10 | - - - Live | kg | 4.5% | 3% | * / 5 / 8 / 10 (여러 세율) |
| 0307.91.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0307.92.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0307.99 | - - Other: | ||||
| 0307.99.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0307.99.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0308.11.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0308.12.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0308.19 | - - Other: | ||||
| 0308.19.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0308.19.30 | - - - Smoked | kg | 37.5% | 25% | 8 / 10 (여러 세율) |
| - 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 (여러 세율) |
| 0308.21.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0308.22.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0308.29 | - - Other: | ||||
| 0308.29.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0308.29.30 | - - - Smoked | kg | 37.5% | 25% | 8 / 10 (여러 세율) |
| 0308.30 | - Jellyfish (Rhopilema spp.): | ||||
| 0308.30.10 | - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0308.30.20 | - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0308.30.30 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0308.30.40 | - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0308.30.50 | - - Smoked | kg | 37.5% | 25% | 8 / 10 (여러 세율) |
| 0308.90 | - Other: | ||||
| 0308.90.10 | - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0308.90.20 | - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0308.90.30 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (여러 세율) |
| 0308.90.40 | - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (여러 세율) |
| 0308.90.50 | - - Smoked | kg | 37.5% | 25% | 8 / 10 (여러 세율) |
| 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 (여러 세율) |
| 0309.90 | - Other: | ||||
| - - Of crustaceans: | |||||
| 0309.90.11 | - - - Fresh or chilled | kg | 30% | 20% | 8 / 10 (여러 세율) |
| 0309.90.12 | - - - Frozen | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0309.90.19 | - - - Other | kg | 15% | 10% | 8 / 10 (여러 세율) |
| - - Of molluscs: | |||||
| 0309.90.21 | - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0309.90.22 | - - - Frozen | kg | 5% | 0% | 8 / 10 (여러 세율) |
| 0309.90.29 | - - - Other | kg | 22.5% | 15% | 8 / 10 (여러 세율) |
| 0309.90.90 | - - Of other aquatic invertebrates | kg | 5% | 0% | 8 / 10 (여러 세율) |