章 03 · Fish and crustaceans, molluscs and other aquatic invertebrates
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
Động vật giáp xác, đã hoặc chưa bóc mai, vỏ, sống, tươi, ướp lạnh, đông lạnh, khô, muối hoặc ngâm nước muối; động vật giáp xác hun khói, đã hoặc chưa bóc mai, vỏ, đã hoặc chưa làm chín trước hoặc trong quá trình hun khói; động vật giáp xác chưa bóc mai, vỏ, đã hấp chín hoặc luộc chín trong nước, đã hoặc chưa ướp lạnh, đông lạnh, khô, muối, hoặc ngâm nước muối
0306 下有 71 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 |
|---|---|---|---|---|---|
| 0306.11.10 | 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: / - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): / - - - Smoked | kg | 40.5% | 27% | * / 5 / 8 / 10 (多个税率) |
| 0306.11.90 | 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: / - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): / - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0306.12.10 | 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: / - - Lobsters (Homarus spp.): / - - - Smoked | kg | 40.5% | 27% | * / 5 / 8 / 10 (多个税率) |
| 0306.12.90 | 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: / - - Lobsters (Homarus spp.): / - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0306.14.11 | 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: / - - Crabs: / - - - Smoked: / - - - - Soft shell crabs | kg | 40.5% | 27% | * / 5 / 8 / 10 (多个税率) |
| 0306.14.19 | 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: / - - Crabs: / - - - Smoked: / - - - - Other | kg | 40.5% | 27% | * / 5 / 8 / 10 (多个税率) |
| 0306.14.91 | 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: / - - Crabs: / - - - Other: / - - - - Swimming crabs (crabs of the family Portunidae) | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0306.14.92 | 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: / - - Crabs: / - - - Other: / - - - - King crabs (crabs of the family Lithodidae) | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0306.14.93 | 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: / - - Crabs: / - - - Other: / - - - - Snow crabs (crabs of the family Origoniidae) | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0306.14.99 | 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: / - - Crabs: / - - - Other: / - - - - Other | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0306.15.00 | 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: / - - Norway lobsters (Nephrops norvegicus) | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0306.16.00 | 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: / - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0306.17.11 | 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: / - - Other shrimps and prawns: / - - - Giant tiger prawns (Penaeus monodon): / - - - - Headless | kg | 18% | 12% | * / 5 / 8 / 10 (多个税率) |
| 0306.17.19 | 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: / - - Other shrimps and prawns: / - - - Giant tiger prawns (Penaeus monodon): / - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (多个税率) |
| 0306.17.21 | 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: / - - Other shrimps and prawns: / - - - Whiteleg shrimps (Litopenaeus vannamei): / - - - - Headless, with tail | kg | 18% | 12% | * / 5 / 8 / 10 (多个税率) |
| 0306.17.22 | 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: / - - Other shrimps and prawns: / - - - Whiteleg shrimps (Litopenaeus vannamei): / - - - - Headless, without tail | kg | 18% | 12% | * / 5 / 8 / 10 (多个税率) |
| 0306.17.29 | 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: / - - Other shrimps and prawns: / - - - Whiteleg shrimps (Litopenaeus vannamei): / - - - - Other | kg | 18% | 12% | * / 5 / 8 / 10 (多个税率) |
| 0306.17.30 | 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: / - - Other shrimps and prawns: / - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 18% | 12% | * / 5 / 8 / 10 (多个税率) |
| 0306.17.90 | 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: / - - Other shrimps and prawns: / - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0306.19.00 | 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: / - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0306.31.10 | 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 / - Live, fresh or chilled: / - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): / - - - Breeding | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.31.20 | 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 / - Live, fresh or chilled: / - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): / - - - Other, live | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.31.30 | 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 / - Live, fresh or chilled: / - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): / - - - Fresh or chilled | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.32.10 | 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 / - Live, fresh or chilled: / - - Lobsters (Homarus spp.): / - - - Breeding | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.32.20 | 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 / - Live, fresh or chilled: / - - Lobsters (Homarus spp.): / - - - Other, live | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.32.30 | 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 / - Live, fresh or chilled: / - - Lobsters (Homarus spp.): / - - - Fresh or chilled | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.33.11 | 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 / - Live, fresh or chilled: / - - Crabs: / - - - Blue crabs (Callinectes spp.) and Snow crabs (crabs of the family Oregoniidae): / - - - - Live | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.33.12 | 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 / - Live, fresh or chilled: / - - Crabs: / - - - Blue crabs (Callinectes spp.) and Snow crabs (crabs of the family Oregoniidae): / - - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.33.91 | 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 / - Live, fresh or chilled: / - - Crabs: / - - - Other: / - - - - Live | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.33.92 | 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 / - Live, fresh or chilled: / - - Crabs: / - - - Other: / - - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.34.00 | 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 / - Live, fresh or chilled: / - - Norway lobsters (Nephrops norvegicus) | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.35.10 | 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 / - Live, fresh or chilled: / - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): / - - - Breeding | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.35.20 | 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 / - Live, fresh or chilled: / - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): / - - - Other, live | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.35.30 | 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 / - Live, fresh or chilled: / - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): / - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.36.11 | 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 / - Live, fresh or chilled: / - - Other shrimps and prawns: / - - - Breeding: / - - - - Giant tiger prawns (Penaeus monodon) | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.36.12 | 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 / - Live, fresh or chilled: / - - Other shrimps and prawns: / - - - Breeding: / - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.36.13 | 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 / - Live, fresh or chilled: / - - Other shrimps and prawns: / - - - Breeding: / - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.36.19 | 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 / - Live, fresh or chilled: / - - Other shrimps and prawns: / - - - Breeding: / - - - - Other | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.36.21 | 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 / - Live, fresh or chilled: / - - Other shrimps and prawns: / - - - Other, live: / - - - - Giant tiger prawns (Penaeus monodon) | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.36.22 | 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 / - Live, fresh or chilled: / - - Other shrimps and prawns: / - - - Other, live: / - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.36.23 | 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 / - Live, fresh or chilled: / - - Other shrimps and prawns: / - - - Other, live: / - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.36.29 | 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 / - Live, fresh or chilled: / - - Other shrimps and prawns: / - - - Other, live: / - - - - Other | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.36.31 | 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 / - Live, fresh or chilled: / - - Other shrimps and prawns: / - - - Fresh or chilled: / - - - - Giant tiger prawns (Penaeus monodon) | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.36.32 | 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 / - Live, fresh or chilled: / - - Other shrimps and prawns: / - - - Fresh or chilled: / - - - - Whiteleg shrimps (Litopenaeus vannamei) | kg | 18% | 12% | 8 / 10 (多个税率) |
| 0306.36.33 | 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 / - Live, fresh or chilled: / - - Other shrimps and prawns: / - - - Fresh or chilled: / - - - - Giant river prawns (Macrobrachium rosenbergii) | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.36.39 | 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 / - Live, fresh or chilled: / - - Other shrimps and prawns: / - - - Fresh or chilled: / - - - - Other | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.39.10 | 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 / - Live, fresh or chilled: / - - Other: / - - - Live | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.39.20 | 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 / - Live, fresh or chilled: / - - Other: / - - - Fresh or chilled | kg | 5% | 0% | 8 / 10 (多个税率) |
| 0306.91.21 | 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 / - Other: / - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): / - - - In airtight containers for retail sale: / - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (多个税率) |
| 0306.91.29 | 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 / - Other: / - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): / - - - In airtight containers for retail sale: / - - - - Other | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.91.31 | 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 / - Other: / - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): / - - - Other: / - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (多个税率) |
| 0306.91.39 | 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 / - Other: / - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): / - - - Other: / - - - - Other | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.92.21 | 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 / - Other: / - - Lobsters (Homarus spp.): / - - - In airtight containers for retail sale: / - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (多个税率) |
| 0306.92.29 | 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 / - Other: / - - Lobsters (Homarus spp.): / - - - In airtight containers for retail sale: / - - - - Other | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.92.31 | 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 / - Other: / - - Lobsters (Homarus spp.): / - - - Other: / - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (多个税率) |
| 0306.92.39 | 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 / - Other: / - - Lobsters (Homarus spp.): / - - - Other: / - - - - Other | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.93.21 | 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 / - Other: / - - Crabs: / - - - In airtight containers for retail sale: / - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (多个税率) |
| 0306.93.29 | 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 / - Other: / - - Crabs: / - - - In airtight containers for retail sale: / - - - - Other | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.93.31 | 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 / - Other: / - - Crabs: / - - - Other: / - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (多个税率) |
| 0306.93.39 | 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 / - Other: / - - Crabs: / - - - Other: / - - - - Other | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.94.21 | 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 / - Other: / - - Norway lobsters (Nephrops norvegicus): / - - - In airtight containers for retail sale: / - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (多个税率) |
| 0306.94.29 | 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 / - Other: / - - Norway lobsters (Nephrops norvegicus): / - - - In airtight containers for retail sale: / - - - - Other | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.94.31 | 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 / - Other: / - - Norway lobsters (Nephrops norvegicus): / - - - Other: / - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (多个税率) |
| 0306.94.39 | 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 / - Other: / - - Norway lobsters (Nephrops norvegicus): / - - - Other: / - - - - Other | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.95.21 | 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 / - Other: / - - Shrimps and prawns: / - - - In airtight containers for retail sale: / - - - - In shell, cooked by steaming or boiling in water | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.95.29 | 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 / - Other: / - - Shrimps and prawns: / - - - In airtight containers for retail sale: / - - - - Other | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.95.30 | 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 / - Other: / - - Shrimps and prawns: / - - - Other | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.99.21 | 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 / - Other: / - - Other: / - - - In airtight containers for retail sale: / - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (多个税率) |
| 0306.99.29 | 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 / - Other: / - - Other: / - - - In airtight containers for retail sale: / - - - - Other | kg | 15% | 10% | 8 / 10 (多个税率) |
| 0306.99.31 | 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 / - Other: / - - Other: / - - - Other: / - - - - Smoked | kg | 40.5% | 27% | 8 / 10 (多个税率) |
| 0306.99.39 | 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 / - Other: / - - Other: / - - - Other: / - - - - Other | kg | 15% | 10% | 8 / 10 (多个税率) |