章 03 · Fish and crustaceans, molluscs and other aquatic invertebrates
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
Động vật thân mềm, đã hoặc chưa bóc mai, vỏ, sống, tươi, ướp lạnh, đông lạnh, khô, muối hoặc ngâm nước muối; động vật thân mềm hun khói, đã hoặc chưa bóc mai, vỏ, đã hoặc chưa làm chín trước hoặc trong quá trình hun khói
0307 下有 54 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 |
|---|---|---|---|---|---|
| 0307.11.10 | 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: / - - Live, fresh or chilled: / - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.11.20 | 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: / - - Live, fresh or chilled: / - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.12.00 | 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: / - - Frozen | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0307.19.20 | 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: / - - Other: / - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.19.30 | 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: / - - Other: / - - - Smoked | kg | 37.5% | 25% | 8 / 10 (多个税率) |
| 0307.21.10 | 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 / - Scallops and other molluscs of the family Pectinidae: / - - Live, fresh or chilled: / - - - Live | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0307.21.20 | 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 / - Scallops and other molluscs of the family Pectinidae: / - - Live, fresh or chilled: / - - - Fresh or chilled | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0307.22.00 | 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 / - Scallops and other molluscs of the family Pectinidae: / - - Frozen | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0307.29.30 | 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 / - Scallops and other molluscs of the family Pectinidae: / - - Other: / - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.29.40 | 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 / - Scallops and other molluscs of the family Pectinidae: / - - Other: / - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.31.10 | 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 / - Mussels (Mytilus spp., Perna spp.): / - - Live, fresh or chilled: / - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.31.20 | 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 / - Mussels (Mytilus spp., Perna spp.): / - - Live, fresh or chilled: / - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.32.00 | 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 / - Mussels (Mytilus spp., Perna spp.): / - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.39.30 | 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 / - Mussels (Mytilus spp., Perna spp.): / - - Other: / - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.39.40 | 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 / - Mussels (Mytilus spp., Perna spp.): / - - Other: / - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.42.11 | 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 / - Cuttle fish and squid: / - - Live, fresh or chilled: / - - - Live: / - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.42.19 | 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 / - Cuttle fish and squid: / - - Live, fresh or chilled: / - - - Live: / - - - - Other | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0307.42.21 | 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 / - Cuttle fish and squid: / - - Live, fresh or chilled: / - - - Fresh or chilled: / - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.42.29 | 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 / - Cuttle fish and squid: / - - Live, fresh or chilled: / - - - Fresh or chilled: / - - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.43.10 | 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 / - Cuttle fish and squid: / - - Frozen: / - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.43.90 | 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 / - Cuttle fish and squid: / - - Frozen: / - - - Other | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.49.21 | 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 / - Cuttle fish and squid: / - - Other: / - - - Dried, salted or in brine: / - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.49.29 | 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 / - Cuttle fish and squid: / - - Other: / - - - Dried, salted or in brine: / - - - - Other | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.49.31 | 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 / - Cuttle fish and squid: / - - Other: / - - - Smoked: / - - - - 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 (多个税率) |
| 0307.49.39 | 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 / - Cuttle fish and squid: / - - Other: / - - - Smoked: / - - - - Other | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0307.51.10 | 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 / - Octopus (Octopus spp.): / - - Live, fresh or chilled: / - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.51.20 | 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 / - Octopus (Octopus spp.): / - - Live, fresh or chilled: / - - - Fresh or chilled | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.52.00 | 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 / - Octopus (Octopus spp.): / - - Frozen | kg | 22.5% | 15% | * / 5 / 8 / 10 (多个税率) |
| 0307.59.20 | 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 / - Octopus (Octopus spp.): / - - Other: / - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.59.30 | 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 / - Octopus (Octopus spp.): / - - Other: / - - - Smoked | kg | 37.5% | 25% | 8 / 10 (多个税率) |
| 0307.60.10 | 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 / - Snails, other than sea snails: / - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.60.20 | 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 / - Snails, other than sea snails: / - - Fresh, chilled or frozen | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.60.40 | 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 / - Snails, other than sea snails: / - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.60.50 | 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 / - Snails, other than sea snails: / - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.71.10 | 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 / - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): / - - Live, fresh or chilled: / - - - Live | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0307.71.20 | 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 / - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): / - - Live, fresh or chilled: / - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.72.00 | 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 / - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): / - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.79.30 | 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 / - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): / - - Other: / - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.79.40 | 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 / - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): / - - Other: / - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.81.10 | 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 / - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.): / - - Live, fresh or chilled abalone (Haliotis spp.): / - - - Live | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.81.20 | 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 / - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.): / - - Live, fresh or chilled abalone (Haliotis spp.): / - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.82.10 | 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 / - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.): / - - Live, fresh or chilled stromboid conchs (Strombus spp.): / - - - Live | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0307.82.20 | 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 / - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.): / - - Live, fresh or chilled stromboid conchs (Strombus spp.): / - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.83.00 | 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 / - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.): / - - Frozen abalone (Haliotis spp.) | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.84.00 | 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 / - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.): / - - Frozen stromboid conchs (Strombus spp.) | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.87.10 | 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 / - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.): / - - Other abalone (Haliotis spp.): / - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.87.20 | 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 / - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.): / - - Other abalone (Haliotis spp.): / - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.88.10 | 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 / - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.): / - - Other stromboid conchs (Strombus spp.): / - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.88.20 | 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 / - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.): / - - Other stromboid conchs (Strombus spp.): / - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.91.10 | 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 / - Other: / - - Live, fresh or chilled: / - - - Live | kg | 4.5% | 3% | * / 5 / 8 / 10 (多个税率) |
| 0307.91.20 | 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 / - Other: / - - Live, fresh or chilled: / - - - Fresh or chilled | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.92.00 | 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 / - Other: / - - Frozen | kg | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 0307.99.30 | 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 / - Other: / - - Other: / - - - Dried, salted or in brine | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |
| 0307.99.40 | 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 / - Other: / - - Other: / - - - Smoked | kg | 15% | 10% | * / 5 / 8 / 10 (多个税率) |