巴西 · 品目· 22 个子目· 30 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→
巴西税号（8 位）
本品目下 巴西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 |
|---|---|---|
| 03052010 | Ovas de tainhas (Mugil spp.) | 9.0% |
| 03052090 | Outros | 9.0% |
| 03053100 | Tilápias (Oreochromis spp.), bagres (peixes-gato*) (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carpas (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), enguias (Anguilla spp.), perca-do-nilo (Lates niloticus) e peixes cabeça-de-serpente (Channa spp.) | 9.0% |
| 03053210 | Bacalhau-do-atlântico (Gadus morhua), bacalhau-da-groelândia (Gadus ogac) e bacalhau-do-pacífico (Gadus macrocephalus) | 0.0% |
| 03053220 | Saithe (Pollachius virens) | 9.0% |
| 03053230 | Ling (Molva molva) e zarbo (Brosme brosme) | 9.0% |
| 03053290 | Outros | 9.0% |
| 03053900 | Outros | 9.0% |
| 03054100 | Salmões-do-pacífico (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou e Oncorhynchus rhodurus), salmão-do-atlântico (Salmo salar) e salmão-do-danúbio (Hucho hucho) | 9.0% |
| 03054200 | Arenques (Clupea harengus, Clupea pallasii) | 9.0% |
| 03054300 | Trutas (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache e Oncorhynchus chrysogaster) | 9.0% |
| 03054400 | Tilápias (Oreochromis spp.), bagres (peixes-gato*) (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carpas (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), enguias (Anguilla spp.), perca-do-nilo (Lates niloticus) e peixes cabeça-de-serpente (Channa spp.) | 9.0% |
| 03054910 | Bacalhau-do-atlântico (Gadus morhua), bacalhau-da-groelândia (Gadus ogac) e bacalhau-do-pacífico (Gadus macrocephalus) | 0.0% |
| 03054920 | Saithe (Pollachius virens), ling (Molva molva) e zarbo (Brosme brosme) | 9.0% |
| 03054990 | Outros | 9.0% |
| 03055100 | Bacalhau-do-atlântico (Gadus morhua), bacalhau-da-groelândia (Gadus ogac) e bacalhau-do-pacífico (Gadus macrocephalus) | 0.0% |
| 03055200 | Tilápias (Oreochromis spp.), bagres (peixes-gato*) (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carpas (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), enguias (Anguilla spp.), perca-do-nilo (Lates niloticus) e peixes cabeça-de-serpente (Channa spp.) | 9.0% |
| 03055310 | Bacalhau polar (Boreogadus saida), saithe (Pollachius virens), ling (Molva molva), ling azul (Molva dypterygia), zarbo (Brosme brosme), abrotea-do-alto (Urophycis blennoides) e hadoque (Melanogrammus aeglefinus) | 0.0% |
| 03055390 | Outros | 9.0% |
| 03055400 | Arenques (Clupea harengus, Clupea pallasii), anchovas (biqueirões*) (Engraulis spp.), sardinhas (Sardina pilchardus, Sardinops spp., Sardinella spp.) (sardinha (Sardina pilchardus) e sardinelas (Sardinops spp., Sardinella spp.)*), anchoveta (espadilha*) (Sprattus sprattus), cavalinhas (sardas e cavalas*) (Scomber scombrus, Scomber australasicus, Scomber japonicus), cavalas-do-índico (Rastrelliger spp.), serras (Scomberomorus spp.), carapaus (Trachurus spp.), xaréus (Caranx spp.), bijupirá (cobia*) (Rachycentron canadum), pampos-prateado (Pampus spp.), agulhão-do-japão (Cololabis saira), charros (Decapterus spp.), capelim (Mallotus villosus), espadarte (Xiphias gladius), merma-oriental (Euthynnus affinis), bonitos (Sarda spp.), espadins, marlins, veleiros (Istiophoridae) | 9.0% |
| 03055900 | Outros | 9.0% |
| 03056100 | Arenques (Clupea harengus, Clupea pallasii) | 9.0% |
| 03056200 | Bacalhau-do-atlântico (Gadus morhua), bacalhau-da-groelândia (Gadus ogac) e bacalhau-do-pacífico (Gadus macrocephalus) | 0.0% |
| 03056300 | Anchovas (Biqueirões*) (Engraulis spp.) | 9.0% |
| 03056400 | Tilápias (Oreochromis spp.), bagres (peixes-gato*) (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carpas (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), enguias (Anguilla spp.), perca-do-nilo (Lates niloticus) e peixes cabeça-de-serpente (Channa spp.) | 9.0% |
| 03056910 | Saithe (Pollachius virens), ling (Molva molva) e zarbo (Brosme brosme) | 9.0% |
| 03056990 | Outros | 9.0% |
| 03057100 | Barbatanas de tubarão | 9.0% |
| 03057200 | Cabeças, caudas e bexigas-natatórias, de peixes | 9.0% |
| 03057900 | Outros | 9.0% |