澳大利亚 · 品目· 22 个子目· 22 个税号
0305鱼，干、盐腌或盐渍；熏鱼，不论是否烹煮
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
子目（6 位 WCO 统一）
030520鱼肝、鱼卵及鱼精，干、熏、盐腌或盐渍的→030531鱼片，干、盐腌或盐渍的，但未经熏制的→030532鳕形目鱼类→030539其他→030541熏鱼及鱼片(食用鱼杂碎除外)→030542鲱鱼→030543鳟鱼→030544熏鱼及鱼片(食用鱼杂碎除外)→030549其他→030551鳕鱼→030552干鱼(食用鱼杂碎除外，不论是否腌制但未经熏制)→030553鳕形目鱼类(鳕鱼除外)→030554干鱼(食用鱼杂碎除外，不论是否腌制但未经熏制)→030559干鱼(食用鱼杂碎除外，不论是否腌制但未经熏制)→030561鲱鱼→030562鳕鱼→030563凤尾鱼→030564腌制或盐水鱼 (非干熏)→030569腌制或盐水鱼 (非干熏)→030571鱼翅→030572鱼头、鱼尾及鱼鳔→030579其他→
澳大利亚税号（8 位）
本品目下 澳大利亚海关的全部细分税号与首要税率
| HS 编码 | 商品描述 | 首要税率 |
|---|---|---|
| 03052000 | Livers, roes and milt of fish, dried, smoked, salted or in brine | Free |
| 03053100 | 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.) | Free |
| 03053200 | Fish of the familiesBregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, MoridaeandMuraenolepididae | Free |
| 03053900 | Other | Free |
| 03054100 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masouandOncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | Free |
| 03054200 | Herrings (Clupea harengus, Clupea pallasii) | Free |
| 03054300 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apacheandOncorhynchus chrysogaster) | Free |
| 03054400 | 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.) | Free |
| 03054900 | Other | Free |
| 03055100 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
| 03055200 | 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.) | Free |
| 03055300 | Fish of the familiesBregmacerotidae,Euclichthyidae,Gadidae,Macrouridae,Melanonidae,Merlucciidae,MoridaeandMuraenolepididae, other than cod (Gadus morhua,Gadus ogac,Gadus macrocephalus) | Free |
| 03055400 | 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) | Free |
| 03055900 | Other | Free |
| 03056100 | Herrings (Clupea harengus, Clupea pallasii) | Free |
| 03056200 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
| 03056300 | Anchovies (Engraulis spp.) | Free |
| 03056400 | 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.) | Free |
| 03056900 | Other | Free |
| 03057100 | Shark fins | Free |
| 03057200 | Fish heads, tails and maws | Free |
| 03057900 | Other | Free |