章 03 · Fish and crustaceans, molluscs and other aquatic invertebrates
0306.32
Lobsters (Homarus spp.):
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 / - Sống, tươi hoặc ướp lạnh: / - - Tôm hùm (Homarus spp.):
0306.32 下有 3 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 |
|---|---|---|---|---|---|
| 0306.32.10 | 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) |