章 03 · Fish and crustaceans, molluscs and other aquatic invertebrates
0305
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
Cá, làm khô, muối hoặc ngâm nước muối; cá hun khói, đã hoặc chưa làm chín trước hoặc trong quá trình hun khói
0305 下有 36 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 |
|---|---|---|---|---|---|
| 0305.20.10 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Livers, roes and milt of fish, dried, smoked, salted or in brine: / - - Of freshwater fish, dried, salted or in brine | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.20.90 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Livers, roes and milt of fish, dried, smoked, salted or in brine: / - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.31.00 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish fillets, dried, salted or in brine, but not smoked: / - - 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 (多个税率) |
| 0305.32.00 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish fillets, dried, salted or in brine, but not smoked: / - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.39.10 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish fillets, dried, salted or in brine, but not smoked: / - - Other: / - - - Freshwater garfish (Xenentodon cancila), yellowstriped goatfish (Upeneus vittatus) and long-rakered trevally (Ulua mentalis) | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.39.20 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish fillets, dried, salted or in brine, but not smoked: / - - Other: / - - - 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 (多个税率) |
| 0305.39.91 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish fillets, dried, salted or in brine, but not smoked: / - - Other: / - - - Other: / - - - - Of freshwater fish | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.39.92 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish fillets, dried, salted or in brine, but not smoked: / - - Other: / - - - Other: / - - - - Of marine fish | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.39.99 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish fillets, dried, salted or in brine, but not smoked: / - - Other: / - - - Other: / - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.41.00 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Smoked fish, including fillets, other than edible fish offal: / - - 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 (多个税率) |
| 0305.42.00 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Smoked fish, including fillets, other than edible fish offal: / - - Herrings (Clupea harengus, Clupea pallasii) | kg | 30% | 20% | 8 / 10 (多个税率) |
| 0305.43.00 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Smoked fish, including fillets, other than edible fish offal: / - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | kg | 30% | 20% | 8 / 10 (多个税率) |
| 0305.44.00 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Smoked fish, including fillets, other than edible fish offal: / - - 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 (多个税率) |
| 0305.49.10 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Smoked fish, including fillets, other than edible fish offal: / - - Other: / - - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | kg | 30% | 20% | 8 / 10 (多个税率) |
| 0305.49.90 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Smoked fish, including fillets, other than edible fish offal: / - - Other: / - - - Other | kg | 30% | 20% | 8 / 10 (多个税率) |
| 0305.51.00 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Dried fish, other than edible fish offal, whether or not salted but not smoked: / - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.52.00 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Dried fish, other than edible fish offal, whether or not salted but not smoked: / - - 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 (多个税率) |
| 0305.53.00 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Dried fish, other than edible fish offal, whether or not salted but not smoked: / - - 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 (多个税率) |
| 0305.54.00 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Dried fish, other than edible fish offal, whether or not salted but not smoked: / - - 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 (多个税率) |
| 0305.59.21 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Dried fish, other than edible fish offal, whether or not salted but not smoked: / - - Other: / - - - Marine fish: / - - - - Anchovies (Stolephorus spp., Coilia spp., Setipinna spp., Lycothrissa spp., Thryssa spp. and Encrasicholina spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.59.29 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Dried fish, other than edible fish offal, whether or not salted but not smoked: / - - Other: / - - - Marine fish: / - - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.59.90 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Dried fish, other than edible fish offal, whether or not salted but not smoked: / - - Other: / - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.61.00 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: / - - Herrings (Clupea harengus, Clupea pallasii) | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.62.00 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: / - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.63.00 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: / - - Anchovies (Engraulis spp.) | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.64.00 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: / - - 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 (多个税率) |
| 0305.69.10 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: / - - Other: / - - - Marine fish | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.69.90 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: / - - Other: / - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.71.10 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish fins, heads, tails, maws and other edible fish offal: / - - Shark fins: / - - - Dried or smoked | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.71.90 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish fins, heads, tails, maws and other edible fish offal: / - - Shark fins: / - - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (多个税率) |
| 0305.72.11 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish fins, heads, tails, maws and other edible fish offal: / - - Fish heads, tails and maws: / - - - Fish maws: / - - - - Of cod | kg | 7.5% | 5% | * / 5 / 8 / 10 (多个税率) |
| 0305.72.19 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish fins, heads, tails, maws and other edible fish offal: / - - Fish heads, tails and maws: / - - - Fish maws: / - - - - Other | kg | 7.5% | 5% | * / 5 / 8 / 10 (多个税率) |
| 0305.72.91 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish fins, heads, tails, maws and other edible fish offal: / - - Fish heads, tails and maws: / - - - Other: / - - - - Of cod | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0305.72.99 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish fins, heads, tails, maws and other edible fish offal: / - - Fish heads, tails and maws: / - - - Other: / - - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0305.79.10 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish fins, heads, tails, maws and other edible fish offal: / - - Other: / - - - Of cod | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0305.79.90 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process / - Fish fins, heads, tails, maws and other edible fish offal: / - - Other: / - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |