章 03 · Fish and crustaceans, molluscs and other aquatic invertebrates
0304
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
Phi-lê cá và các loại thịt cá khác (đã hoặc chưa xay, nghiền, băm), tươi, ướp lạnh hoặc đông lạnh
0304 下有 50 个税号
税率设定在 8 位编码级别。请选择与货物相符的税号。
| HS 编码 | 描述 | 单位 | 普通进口税 | MFN | VAT |
|---|---|---|---|---|---|
| 0304.31.00 | 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.): / - - Tilapias (Oreochromis spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.32.00 | 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.): / - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.33.00 | 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.): / - - Nile Perch (Lates niloticus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.39.00 | 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.): / - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.41.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - 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 (多个税率) |
| 0304.42.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.43.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.44.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.45.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.46.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.47.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.48.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.49.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.51.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - 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 (多个税率) |
| 0304.52.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - Salmonidae | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.53.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.54.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.55.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.56.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.57.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - Rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.59.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.61.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - 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.): / - - Tilapias (Oreochromis spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.62.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - 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.): / - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.63.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - 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.): / - - Nile Perch (Lates niloticus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.69.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - 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.): / - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.71.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: / - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.72.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: / - - Haddock (Melanogrammus aeglefinus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.73.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: / - - Coalfish (Pollachius virens) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.74.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: / - - Hake (Merluccius spp., Urophycis spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.75.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: / - - Alaska Pollock (Theragra chalcogramma) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.79.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: / - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.81.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - 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 (多个税率) |
| 0304.82.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.83.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.84.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.85.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.86.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Herrings (Clupea harengus, Clupea pallasii) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.87.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.88.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Dogfish, other sharks, rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.89.10 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Other: / - - - Mahi-mahi (Coryphaena hippurus) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.89.90 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Other: / - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.91.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, frozen: / - - Swordfish (Xiphias gladius) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.92.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, frozen: / - - Toothfish (Dissostichus spp.) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.93.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, frozen: / - - 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 (多个税率) |
| 0304.94.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, frozen: / - - Alaska Pollock (Theragra chalcogramma) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.95.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, frozen: / - - 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 (多个税率) |
| 0304.96.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, frozen: / - - Dogfish and other sharks | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.97.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, frozen: / - - Rays and skates (Rajidae) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.99.10 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, frozen: / - - Other: / - - - Surimi (minced fish meat) | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0304.99.90 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, frozen: / - - Other: / - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |