巴西 · 品目· 28 个子目· 29 个税号
0307软体动物，各种形式；熏制软体动物
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
子目（6 位 WCO 统一）
030711活、鲜或冷藏→030712冷冻→030719其他→030721活、鲜或冷藏→030722冷冻→030729其他→030731活、鲜或冷藏→030732冷冻→030739贻贝→030742墨鱼和鱿鱼→030743墨鱼及鱿鱼→030749墨鱼及鱿鱼→030751活、鲜或冷藏→030752冷冻→030759其他→030760非海生蜗牛→030771活、鲜或冷藏→030772冷冻→030779其他→030781活、鲜或冷藏鲍鱼→030782活、鲜或冷藏凤螺→030783冷冻鲍鱼→030784冷冻凤螺→030787其他鲍鱼→030788其他凤螺→030791活、鲜或冷藏→030792冷冻→030799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 |
|---|---|---|
| 03071100 | Vivas, frescas ou refrigeradas | 9.0% |
| 03071200 | Congeladas | 9.0% |
| 03071900 | Outras | 9.0% |
| 03072100 | Vivos, frescos ou refrigerados | 9.0% |
| 03072200 | Congelados | 9.0% |
| 03072900 | Outros | 9.0% |
| 03073100 | Vivos, frescos ou refrigerados | 9.0% |
| 03073200 | Congelados | 9.0% |
| 03073900 | Outros | 9.0% |
| 03074200 | Vivas, frescas ou refrigeradas | 9.0% |
| 03074310 | Lulas | 9.0% |
| 03074320 | Sépias | 9.0% |
| 03074900 | Outras | 9.0% |
| 03075100 | Vivos, frescos ou refrigerados | 9.0% |
| 03075200 | Congelados | 9.0% |
| 03075900 | Outros | 9.0% |
| 03076000 | Caracóis, exceto os do mar | 9.0% |
| 03077100 | Vivos, frescos ou refrigerados | 9.0% |
| 03077200 | Congelados | 9.0% |
| 03077900 | Outros | 9.0% |
| 03078100 | Abalones (Orelhas-do-mar*) (Haliotis spp.) vivos, frescos ou refrigerados | 9.0% |
| 03078200 | Estrombos (Strombus spp.) vivos, frescos ou refrigerados | 9.0% |
| 03078300 | Abalones (Orelhas-do-mar*) (Haliotis spp.) congelados | 9.0% |
| 03078400 | Estrombos (Strombus spp.) congelados | 9.0% |
| 03078700 | Outros abalones (orelhas-do-mar*) (Haliotis spp.) | 9.0% |
| 03078800 | Outros estrombos (Strombus spp.) | 9.0% |
| 03079100 | Vivos, frescos ou refrigerados | 9.0% |
| 03079200 | Congelados | 9.0% |
| 03079900 | Outros | 9.0% |