SECTION I · Capítulo 03
Fish and crustaceans, molluscs and other aquatic invertebrates
Nomenclatura e taxas de 2026 da pauta consolidada BT2026. FONTE
Notas de capítulo (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
| Código SH | Descrição | Unidade | Direito de importação ordinário | MFN | VAT |
|---|---|---|---|---|---|
| 0301 | Live fish | ||||
| - Ornamental fish: | |||||
| 0301.11 | - - Freshwater: | ||||
| 0301.11.10 | - - - Fry | kg/unit | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 0301.11.91 | - - - - Koi carp (Cyprinus carpio) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.11.92 | - - - - Goldfish (Carassius auratus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.11.93 | - - - - Siamese fighting fish (Beta splendens) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.11.95 | - - - - Arowanas (Scleropages formosus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.11.99 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.19 | - - Other: | ||||
| 0301.19.10 | - - - Fry | kg/unit | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0301.19.90 | - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0301.92.00 | - - Eels (Anguilla spp.) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0301.93.22 | - - - - Fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0301.93.29 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| - - - Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.: | |||||
| 0301.93.31 | - - - - Breeding, other than fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0301.93.32 | - - - - Fry | kg/unit | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0301.93.39 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.94.00 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.95.00 | - - Southern bluefin tunas (Thunnus maccoyii) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.99 | - - Other: | ||||
| - - - Milkfish and Grouper, fry: | |||||
| 0301.99.11 | - - - - Breeding | kg/unit | 5% | 0% | * / 8 / 10 (várias taxas) |
| 0301.99.19 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| - - - Other fish fry: | |||||
| 0301.99.22 | - - - - Other carp, breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0301.99.23 | - - - - Other carp | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.99.24 | - - - - Other, breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0301.99.29 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| - - - Milkfish and grouper, other than fry: | |||||
| 0301.99.31 | - - - - Milkfish, breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0301.99.32 | - - - - Milkfish, other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.99.33 | - - - - Leopard coral grouper (Plectropomus leopardus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.99.34 | - - - - Brown-marbled grouper (Epinephelus fuscoguttatus) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.99.35 | - - - - Humpback grouper (Cromileptes altivelis) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.99.36 | - - - - Other grouper | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| - - - Other, freshwater fish: | |||||
| 0301.99.41 | - - - - Tilapias (Oreochromis spp.) | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.99.42 | - - - - Other carp, for breeding | kg/unit | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0301.99.49 | - - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.99.50 | - - - Other, marine fish | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0301.99.90 | - - - Other | kg/unit | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 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 (várias taxas) |
| 0302.14.00 | - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0302.19.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0302.22.00 | - - Plaice (Pleuronectes platessa) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0302.23.00 | - - Sole (Solea spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0302.24.00 | - - Turbots (Psetta maxima) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0302.29.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0302.32.00 | - - Yellowfin tunas (Thunnus albacares) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0302.33.00 | - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0302.34.00 | - - Bigeye tunas (Thunnus obesus) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0302.35.00 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0302.36.00 | - - Southern bluefin tunas (Thunnus maccoyii) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0302.39.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0302.42.00 | - - Anchovies (Engraulis spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.43.00 | - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0302.44.00 | - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0302.45.00 | - - Jack and horse mackerel (Trachurus spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.46.00 | - - Cobia (Rachycentron canadum) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.47.00 | - - Swordfish (Xiphias gladius) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.49.00 | - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0302.52.00 | - - Haddock (Melanogrammus aeglefinus) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0302.53.00 | - - Coalfish (Pollachius virens) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0302.54.00 | - - Hake (Merluccius spp., Urophycis spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.55.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.56.00 | - - Blue whitings (Micromesistius poutassou, Micromesistius australis) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.59.00 | - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0302.72 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.): | ||||
| 0302.72.10 | - - - Yellowtail catfish (Pangasius pangasius) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0302.72.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0302.74.00 | - - Eels (Anguilla spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0302.79.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0302.82.00 | - - Rays and skates (Rajidae) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.83.00 | - - Toothfish (Dissostichus spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.84.00 | - - Seabass (Dicentrarchus spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.85.00 | - - Seabream (Sparidae) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.89 | - - Other: | ||||
| - - - Marine fish: | |||||
| 0302.89.11 | - - - - Grouper | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.89.12 | - - - - Longfin mojarra (Pentaprion longimanus) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.89.13 | - - - - Bluntnose lizardfish (Trachinocephalus myops) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0302.89.15 | - - - - Indian threadfins (Polynemus indicus) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0302.89.16 | - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.89.17 | - - - - Black pomfrets (Parastromatus niger) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.89.18 | - - - - Mangrove red snappers (Lutjanus argentimaculatus) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0302.89.19 | - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 0302.89.22 | - - - - Swamp barb (Puntius chola) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0302.89.23 | - - - - Silver grunts (Pomadasys argenteus) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0302.89.27 | - - - - Hilsa shad (Tenualosa ilisha) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0302.89.28 | - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0302.89.29 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0302.92.00 | - - Shark fins | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0302.99.00 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 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 (várias taxas) |
| 0303.13.00 | - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0303.19.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0303.24.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0303.26.00 | - - Eels (Anguilla spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0303.29.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0303.32.00 | - - Plaice (Pleuronectes platessa) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0303.33.00 | - - Sole (Solea spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0303.34.00 | - - Turbots (Psetta maxima) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0303.39.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0303.42.00 | - - Yellowfin tunas (Thunnus albacares) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0303.43.00 | - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0303.44.00 | - - Bigeye tunas (Thunnus obesus) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0303.45.90 | - - - Pacific bluefin tunas (Thunnus orientalis) | kg | 21% | 14% | * / 5 / 8 / 10 (várias taxas) |
| 0303.46.00 | - - Southern bluefin tunas (Thunnus maccoyii) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0303.49 | - - Other: | ||||
| 0303.49.10 | - - - Longtail tuna (Thunnus tonggol) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0303.49.90 | - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0303.53.00 | - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0303.54 | - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus): | ||||
| 0303.54.10 | - - - Mackerel (Scomber scombrus, Scomber australasicus) | kg | 19,5% | 13% | * / 5 / 8 / 10 (várias taxas) |
| 0303.54.20 | - - - Pacific mackerel (Scomber japonicus) | kg | 19,5% | 13% | * / 5 / 8 / 10 (várias taxas) |
| 0303.55.00 | - - Jack and horse mackerel (Trachurus spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0303.56.00 | - - Cobia (Rachycentron canadum) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0303.57.00 | - - Swordfish (Xiphias gladius) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0303.59 | - - Other: | ||||
| 0303.59.10 | - - - Indian mackerels (Rastrelliger kanagurta); Island mackerels (Rastrelliger faughni) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0303.59.20 | - - - Silver pomfrets (Pampus spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0303.59.90 | - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0303.64.00 | - - Haddock (Melanogrammus aeglefinus) | kg | 21% | 14% | * / 5 / 8 / 10 (várias taxas) |
| 0303.65.00 | - - Coalfish (Pollachius virens) | kg | 21% | 14% | * / 5 / 8 / 10 (várias taxas) |
| 0303.66.00 | - - Hake (Merluccius spp., Urophycis spp.) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0303.67.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0303.68.00 | - - Blue whitings (Micromesistius poutassou, Micromesistius australis) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0303.69.00 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0303.82.00 | - - Rays and skates (Rajidae) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0303.83.00 | - - Toothfish (Dissostichus spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0303.84.00 | - - Seabass (Dicentrarchus spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0303.89 | - - Other: | ||||
| - - - Marine fish: | |||||
| 0303.89.11 | - - - - Grouper | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0303.89.13 | - - - - Bluntnose lizardfish (Trachinocephalus myops) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0303.89.15 | - - - - Indian threadfins (Polynemus indicus) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0303.89.16 | - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0303.89.17 | - - - - Black pomfrets (Parastromatus niger) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0303.89.18 | - - - - Mangrove red snappers (Lutjanus argentimaculatus) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0303.89.19 | - - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 0303.89.22 | - - - - Swamp barb (Puntius chola) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0303.89.23 | - - - - Milkfish (Chanos chanos) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0303.89.24 | - - - - Silver grunts (Pomadasys argenteus) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0303.89.27 | - - - - Hilsa shad (Tenualosa ilisha) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0303.89.28 | - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0303.89.29 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0303.92.00 | - - Shark fins | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0303.99.00 | - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0304.32.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.33.00 | - - Nile Perch (Lates niloticus) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.39.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 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 (várias taxas) |
| 0304.43.00 | - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.44.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.45.00 | - - Swordfish (Xiphias gladius) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.46.00 | - - Toothfish (Dissostichus spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.47.00 | - - Dogfish and other sharks | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.48.00 | - - Rays and skates (Rajidae) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.49.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0304.52.00 | - - Salmonidae | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.53.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.54.00 | - - Swordfish (Xiphias gladius) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.55.00 | - - Toothfish (Dissostichus spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.56.00 | - - Dogfish and other sharks | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.57.00 | - - Rays and skates (Rajidae) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.59.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0304.62.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.63.00 | - - Nile Perch (Lates niloticus) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.69.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0304.72.00 | - - Haddock (Melanogrammus aeglefinus) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.73.00 | - - Coalfish (Pollachius virens) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.74.00 | - - Hake (Merluccius spp., Urophycis spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.75.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.79.00 | - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 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 (várias taxas) |
| 0304.83.00 | - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.84.00 | - - Swordfish (Xiphias gladius) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.85.00 | - - Toothfish (Dissostichus spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.86.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.87.00 | - - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.88.00 | - - Dogfish, other sharks, rays and skates (Rajidae) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.89 | - - Other: | ||||
| 0304.89.10 | - - - Mahi-mahi (Coryphaena hippurus) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.89.90 | - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| - Other, frozen: | |||||
| 0304.91.00 | - - Swordfish (Xiphias gladius) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.92.00 | - - Toothfish (Dissostichus spp.) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0304.94.00 | - - Alaska Pollock (Theragra chalcogramma) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0304.96.00 | - - Dogfish and other sharks | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.97.00 | - - Rays and skates (Rajidae) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.99 | - - Other: | ||||
| 0304.99.10 | - - - Surimi (minced fish meat) | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0304.99.90 | - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0305.20.90 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0305.32.00 | - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 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 (várias taxas) |
| - - - Other: | |||||
| 0305.39.91 | - - - - Of freshwater fish | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0305.39.92 | - - - - Of marine fish | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0305.39.99 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0305.42.00 | - - Herrings (Clupea harengus, Clupea pallasii) | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 0305.43.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0305.49 | - - Other: | ||||
| 0305.49.10 | - - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 0305.49.90 | - - - Other | kg | 30% | 20% | 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 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 (várias taxas) |
| 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 (várias taxas) |
| 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 (várias taxas) |
| 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 (várias taxas) |
| 0305.59.29 | - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0305.59.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0305.62.00 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0305.63.00 | - - Anchovies (Engraulis spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0305.69 | - - Other: | ||||
| 0305.69.10 | - - - Marine fish | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0305.69.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0305.71.90 | - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (várias taxas) |
| 0305.72 | - - Fish heads, tails and maws: | ||||
| - - - Fish maws: | |||||
| 0305.72.11 | - - - - Of cod | kg | 7,5% | 5% | * / 5 / 8 / 10 (várias taxas) |
| 0305.72.19 | - - - - Other | kg | 7,5% | 5% | * / 5 / 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 0305.72.91 | - - - - Of cod | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0305.72.99 | - - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0305.79 | - - Other: | ||||
| 0305.79.10 | - - - Of cod | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0305.79.90 | - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0306.11.90 | - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0306.12 | - - Lobsters (Homarus spp.): | ||||
| 0306.12.10 | - - - Smoked | kg | 40,5% | 27% | * / 5 / 8 / 10 (várias taxas) |
| 0306.12.90 | - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0306.14 | - - Crabs: | ||||
| - - - Smoked: | |||||
| 0306.14.11 | - - - - Soft shell crabs | kg | 40,5% | 27% | * / 5 / 8 / 10 (várias taxas) |
| 0306.14.19 | - - - - Other | kg | 40,5% | 27% | * / 5 / 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 0306.14.91 | - - - - Swimming crabs (crabs of the family Portunidae) | kg | 4,5% | 3% | * / 5 / 8 / 10 (várias taxas) |
| 0306.14.92 | - - - - King crabs (crabs of the family Lithodidae) | kg | 4,5% | 3% | * / 5 / 8 / 10 (várias taxas) |
| 0306.14.93 | - - - - Snow crabs (crabs of the family Origoniidae) | kg | 4,5% | 3% | * / 5 / 8 / 10 (várias taxas) |
| 0306.14.99 | - - - - Other | kg | 4,5% | 3% | * / 5 / 8 / 10 (várias taxas) |
| 0306.15.00 | - - Norway lobsters (Nephrops norvegicus) | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0306.16.00 | - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | kg | 4,5% | 3% | * / 5 / 8 / 10 (várias taxas) |
| 0306.17 | - - Other shrimps and prawns: | ||||
| - - - Giant tiger prawns (Penaeus monodon): | |||||
| 0306.17.11 | - - - - Headless | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0306.17.19 | - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| - - - Whiteleg shrimps (Litopenaeus vannamei): | |||||
| 0306.17.21 | - - - - Headless, with tail | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0306.17.22 | - - - - Headless, without tail | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0306.17.29 | - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0306.17.30 | - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 18% | 12% | * / 5 / 8 / 10 (várias taxas) |
| 0306.17.90 | - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0306.19.00 | - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0306.31.20 | - - - Other, live | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 0306.31.30 | - - - Fresh or chilled | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 0306.32 | - - Lobsters (Homarus spp.): | ||||
| 0306.32.10 | - - - Breeding | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0306.32.20 | - - - Other, live | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 0306.32.30 | - - - Fresh or chilled | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 0306.33 | - - Crabs: | ||||
| - - - Blue crabs (Callinectes spp.) and Snow crabs (crabs of the family Oregoniidae): | |||||
| 0306.33.11 | - - - - Live | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0306.33.12 | - - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 0306.33.91 | - - - - Live | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0306.33.92 | - - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0306.34.00 | - - Norway lobsters (Nephrops norvegicus) | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 0306.35 | - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): | ||||
| 0306.35.10 | - - - Breeding | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0306.35.20 | - - - Other, live | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0306.35.30 | - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0306.36 | - - Other shrimps and prawns: | ||||
| - - - Breeding: | |||||
| 0306.36.11 | - - - - Giant tiger prawns (Penaeus monodon) | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0306.36.12 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0306.36.13 | - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0306.36.19 | - - - - Other | kg | 5% | 0% | 8 / 10 (várias taxas) |
| - - - Other, live: | |||||
| 0306.36.21 | - - - - Giant tiger prawns (Penaeus monodon) | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 0306.36.22 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 0306.36.23 | - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0306.36.29 | - - - - Other | kg | 5% | 0% | 8 / 10 (várias taxas) |
| - - - Fresh or chilled: | |||||
| 0306.36.31 | - - - - Giant tiger prawns (Penaeus monodon) | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 0306.36.32 | - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 18% | 12% | 8 / 10 (várias taxas) |
| 0306.36.33 | - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0306.36.39 | - - - - Other | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0306.39 | - - Other: | ||||
| 0306.39.10 | - - - Live | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0306.39.20 | - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0306.91.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 0306.91.31 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (várias taxas) |
| 0306.91.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 0306.92 | - - Lobsters (Homarus spp.): | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.92.21 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (várias taxas) |
| 0306.92.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 0306.92.31 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (várias taxas) |
| 0306.92.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 0306.93 | - - Crabs: | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.93.21 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (várias taxas) |
| 0306.93.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 0306.93.31 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (várias taxas) |
| 0306.93.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 0306.94 | - - Norway lobsters (Nephrops norvegicus): | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.94.21 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (várias taxas) |
| 0306.94.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 0306.94.31 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (várias taxas) |
| 0306.94.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0306.95.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 0306.95.30 | - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 0306.99 | - - Other: | ||||
| - - - In airtight containers for retail sale: | |||||
| 0306.99.21 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (várias taxas) |
| 0306.99.29 | - - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 0306.99.31 | - - - - Smoked | kg | 40,5% | 27% | 8 / 10 (várias taxas) |
| 0306.99.39 | - - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0307.11.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0307.12.00 | - - Frozen | kg | 4,5% | 3% | * / 5 / 8 / 10 (várias taxas) |
| 0307.19 | - - Other: | ||||
| 0307.19.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0307.19.30 | - - - Smoked | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0307.21.20 | - - - Fresh or chilled | kg | 4,5% | 3% | * / 5 / 8 / 10 (várias taxas) |
| 0307.22.00 | - - Frozen | kg | 4,5% | 3% | * / 5 / 8 / 10 (várias taxas) |
| 0307.29 | - - Other: | ||||
| 0307.29.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0307.29.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| - Mussels (Mytilus spp., Perna spp.): | |||||
| 0307.31 | - - Live, fresh or chilled: | ||||
| 0307.31.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0307.31.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0307.32.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0307.39 | - - Other: | ||||
| 0307.39.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0307.39.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0307.42.19 | - - - - Other | kg | 4,5% | 3% | * / 5 / 8 / 10 (várias taxas) |
| - - - 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 (várias taxas) |
| 0307.42.29 | - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0307.43.90 | - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0307.49.29 | - - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| - - - 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 (várias taxas) |
| 0307.49.39 | - - - - Other | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| - Octopus (Octopus spp.): | |||||
| 0307.51 | - - Live, fresh or chilled: | ||||
| 0307.51.10 | - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0307.51.20 | - - - Fresh or chilled | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0307.52.00 | - - Frozen | kg | 22,5% | 15% | * / 5 / 8 / 10 (várias taxas) |
| 0307.59 | - - Other: | ||||
| 0307.59.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0307.59.30 | - - - Smoked | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 0307.60 | - Snails, other than sea snails: | ||||
| 0307.60.10 | - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0307.60.20 | - - Fresh, chilled or frozen | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0307.60.40 | - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0307.60.50 | - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0307.71.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0307.72.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0307.79 | - - Other: | ||||
| 0307.79.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0307.79.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0307.81.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0307.82 | - - Live, fresh or chilled stromboid conchs (Strombus spp.): | ||||
| 0307.82.10 | - - - Live | kg | 4,5% | 3% | * / 5 / 8 / 10 (várias taxas) |
| 0307.82.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0307.83.00 | - - Frozen abalone (Haliotis spp.) | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0307.84.00 | - - Frozen stromboid conchs (Strombus spp.) | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0307.87 | - - Other abalone (Haliotis spp.): | ||||
| 0307.87.10 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0307.87.20 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0307.88 | - - Other stromboid conchs (Strombus spp.): | ||||
| 0307.88.10 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0307.88.20 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| - Other: | |||||
| 0307.91 | - - Live, fresh or chilled: | ||||
| 0307.91.10 | - - - Live | kg | 4,5% | 3% | * / 5 / 8 / 10 (várias taxas) |
| 0307.91.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0307.92.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0307.99 | - - Other: | ||||
| 0307.99.30 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0307.99.40 | - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0308.11.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0308.12.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0308.19 | - - Other: | ||||
| 0308.19.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0308.19.30 | - - - Smoked | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| - 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 (várias taxas) |
| 0308.21.20 | - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0308.22.00 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0308.29 | - - Other: | ||||
| 0308.29.20 | - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0308.29.30 | - - - Smoked | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 0308.30 | - Jellyfish (Rhopilema spp.): | ||||
| 0308.30.10 | - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0308.30.20 | - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0308.30.30 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0308.30.40 | - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0308.30.50 | - - Smoked | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 0308.90 | - Other: | ||||
| 0308.90.10 | - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0308.90.20 | - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0308.90.30 | - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (várias taxas) |
| 0308.90.40 | - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (várias taxas) |
| 0308.90.50 | - - Smoked | kg | 37,5% | 25% | 8 / 10 (várias taxas) |
| 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 (várias taxas) |
| 0309.90 | - Other: | ||||
| - - Of crustaceans: | |||||
| 0309.90.11 | - - - Fresh or chilled | kg | 30% | 20% | 8 / 10 (várias taxas) |
| 0309.90.12 | - - - Frozen | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0309.90.19 | - - - Other | kg | 15% | 10% | 8 / 10 (várias taxas) |
| - - Of molluscs: | |||||
| 0309.90.21 | - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0309.90.22 | - - - Frozen | kg | 5% | 0% | 8 / 10 (várias taxas) |
| 0309.90.29 | - - - Other | kg | 22,5% | 15% | 8 / 10 (várias taxas) |
| 0309.90.90 | - - Of other aquatic invertebrates | kg | 5% | 0% | 8 / 10 (várias taxas) |