日本 · 第 03· 454 条目
§03鱼及水产
本章品目（4 位 WCO 统一）
9 个品目
日本 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 030111100 | 1 Carp (Cyprinus spp.) and gold-fish (Carassius auratus) | 5% | → |
| 030111200 | 2 Other | 2.5% | → |
| 030119000 | Other | 2.5% | → |
| 030191100 | 1 Fry for fish culture | Free | → |
| 030191200 | 2 Other | 5% | → |
| 030192100 | 1 Fry for fish culture | Free | → |
| 030192200 | 2 Other | 5% | → |
| 030193100 | 1 Fry for fish culture | Free | → |
| 030193200 | 2 Other | 5% | → |
| 030194110 | - Atlantic bluefin tunas (Thunnus thynnus) | — | → |
| 030194120 | - Pacific bluefin tunas (Thunnus orientalis) | — | → |
| 030194210 | - Atlantic bluefin tunas (Thunnus thynnus) | — | → |
| 030194220 | - Pacific bluefin tunas (Thunnus orientalis) | — | → |
| 030195100 | 1 Fry for fish culture | Free | → |
| 030195900 | 2 Other | 5% | → |
| 030199111 | -- Buri (Seriola quinqueradiata) | — | → |
| 030199119 | -- Other | — | → |
| 030199120 | - Carp | — | → |
| 030199190 | - Other | — | → |
| 030199210 | (1) Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | 10% | → |
| 030199220 | - Hirame (Paralichthys spp.) | — | → |
| 030199290 | - Other | — | → |
| 030211000 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 5% | → |
| 030213011 | - Red salmon (Oncorhynchus nerka) | 5% | → |
| 030213012 | - Silver salmon (Oncorhynchus kisutch) | 5% | → |
| 030213019 | - Other | 5% | → |
| 030214000 | Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 5% | → |
| 030219000 | Other | 5% | → |
| 030221000 | Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | 5% | → |
| 030222000 | Plaice (Pleuronectes platessa) | 5% | → |
| 030223000 | Sole (Solea spp.) | 5% | → |
| 030224000 | Turbots (Psetta maxima) | 5% | → |
| 030229000 | Other | 5% | → |
| 030231000 | Albacore or longfinned tunas (Thunnus alalunga) | 5% | → |
| 030232000 | Yellowfin tunas (Thunnus albacares) | 5% | → |
| 030233000 | Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 5% | → |
| 030234000 | Bigeye tunas (Thunnus obesus) | 5% | → |
| 030235010 | - Atlantic bluefin tunas (Thunnus thynnus) | 5% | → |
| 030235020 | - Pacific bluefin tunas (Thunnus orientalis) | 5% | → |
| 030236000 | Southern bluefin tunas (Thunnus maccoyii) | 5% | → |
| 030239000 | Other | 5% | → |
| 030241000 | Herrings (Clupea harengus, Clupea pallasii) | 10% | → |
| 030242000 | Anchovies (Engraulis spp.) | 10% | → |
| 030243100 | 1 Of Sardinops spp. | 10% | → |
| 030243200 | 2 Other | 5% | → |
| 030244000 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | 10% | → |
| 030245000 | Jack and horse mackerel (Trachurus spp.) | 10% | → |
| 030246000 | Cobia (Rachycentron canadum) | 5% | → |
| 030247000 | Swordfish (Xiphias gladius) | 5% | → |
| 030249100 | 1 Pacific saury (Cololabis saira) and scads (Decapterus spp.) | 10% | → |
| 030249210 | - Seerfishes (Scomberomorus spp.) | — | → |
| 030249220 | - Marlins (Istiophoridae) | — | → |
| 030249290 | - Other | — | → |
| 030251000 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 10% | → |
| 030252000 | Haddock (Melanogrammus aeglefinus) | 5% | → |
| 030253000 | Coalfish (Pollachius virens) | 5% | → |
| 030254100 | 1 Of Merluccius spp. | 10% | → |
| 030254200 | 2 Of Urophycis spp. | 5% | → |
| 030255000 | Alaska Pollock (Theragra chalcogramma) | 10% | → |
| 030256000 | Blue whitings (Micromesistius poutassou, Micromesistius australis) | 5% | → |
| 030259100 | 1 Tara (Gadus spp., Theragra spp.) | 10% | → |
| 030259200 | 2 Other | 5% | → |
| 030271000 | Tilapias (Oreochromis spp.) | 5% | → |
| 030272000 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 5% | → |
| 030273000 | Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni,Megalobrama spp.) | 5% | → |
| 030274000 | Eels (Anguilla spp.) | 5% | → |
| 030279000 | Other | 5% | → |
| 030281000 | Dogfish and other sharks | 5% | → |
| 030282000 | Rays and skates (Rajidae) | 5% | → |
| 030283000 | Toothfish (Dissostichus spp.) | 5% | → |
| 030284000 | Seabass (Dicentrarchus spp.) | 5% | → |
| 030285000 | Seabream (Sparidae) | 5% | → |
| 030289110 | - Buri (Seriola spp.) | — | → |
| 030289190 | - Other | — | → |
| 030289210 | 2 Barracouta (Sphyraenidae and Gempylidae) and king-clip (Genypterus spp.) | 5% | → |
| 030289293 | - Hairtails | — | → |
| 030289294 | - Fugu | — | → |
| 030289299 | - Other | — | → |
| 030291010 | - Hard roes of Nishin (Clupea spp.) | 5.6% | → |
| 030291020 | - Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) | — | → |
| 030291090 | 2 Other | 5% | → |
| 030292000 | Shark fins | 5% | → |
| 030299100 | 1 Viscera | Free | → |
| 030299910 | (1) Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | 10% | → |
| 030299991 | - Barracouta (Sphyraenidae and Gempylidae), king-clip (Genypterus spp.), and sea breams (Sparidae) | 2% | → |
| 030299992 | - Dogfish and other sharks | 2.5% | → |
| 030299999 | - Other | 3.5% | → |
| 030311000 | Sockeye salmon (red salmon) (Oncorhynchus nerka) | 5% | → |
| 030312010 | - Silver salmon (Oncorhynchus kisutch) | 5% | → |
| 030312090 | - Other | 5% | → |
| 030313000 | Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 5% | → |
| 030314000 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 5% | → |
| 030319000 | Other | 5% | → |
| 030323000 | Tilapias (Oreochromis spp.) | 5% | → |
| 030324000 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 5% | → |
| 030325000 | Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | 5% | → |
| 030326000 | Eels (Anguilla spp.) | 5% | → |
| 030329000 | Other | 5% | → |
| 030331000 | Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | 5% | → |
| 030332000 | Plaice (Pleuronectes platessa) | 5% | → |
| 030333000 | Sole (Solea spp.) | 5% | → |
| 030334000 | Turbots (Psetta maxima) | 5% | → |
| 030339000 | Other | 5% | → |
| 030341000 | Albacore or longfinned tunas (Thunnus alalunga) | 5% | → |
| 030342000 | Yellowfin tunas (Thunnus albacares) | 5% | → |
| 030343000 | Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 5% | → |
| 030344000 | Bigeye tunas (Thunnus obesus) | 5% | → |
| 030345010 | - Atlantic bluefin tunas (Thunnus thynnus) | 5% | → |
| 030345020 | - Pacific bluefin tunas (Thunnus orientalis) | 5% | → |
| 030346000 | Southern bluefin tunas (Thunnus maccoyii) | 5% | → |
| 030349000 | Other | 5% | → |
| 030351000 | Herrings (Clupea harengus, Clupea pallasii) | 10% | → |
| 030353100 | 1 Of Sardinops spp. | 10% | → |
| 030353200 | 2 Other | 5% | → |
| 030354000 | Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | (10%) | → |
| 030355000 | Jack and horse mackerel (Trachurus spp.) | 10% | → |
| 030356000 | Cobia (Rachycentron canadum) | 5% | → |
| 030357000 | Swordfish (Xiphias gladius) | 5% | → |
| 030359110 | - Anchovies (Engraulis spp.) | — | → |
| 030359120 | - Pacific saury (Cololabis saira) | — | → |
| 030359190 | - Scads (Decapterus spp.) | — | → |
| 030359910 | - Seerfishes (Scomberomorus spp.) | 3.5% | → |
| 030359920 | - Capelin (Mallotus villosus) | 2.8% | → |
| 030359930 | - Marlin (Istiophoridae) | 3.5% | → |
| 030359990 | - Other | 3.5% | → |
| 030363000 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 10% | → |
| 030364000 | Haddock (Melanogrammus aeglefinus) | 5% | → |
| 030365000 | Coalfish (Pollachius virens) | 5% | → |
| 030366100 | 1 Of Merluccius spp. | 10% | → |
| 030366200 | 2 Of Urophycis spp. | 5% | → |
| 030367000 | Alaska Pollock (Theragra chalcogramma) | 10% | → |
| 030368000 | Blue whitings (Micromesistius poutassou, Micromesistius australis) | 5% | → |
| 030369100 | 1 Tara (Gadus spp., Theragra spp.) | 10% | → |
| 030369200 | 2 Other | 5% | → |
| 030381000 | Dogfish and other sharks | 5% | → |
| 030382000 | Rays and skates (Rajidae) | 5% | → |
| 030383000 | Toothfish (Dissostichus spp.) | 5% | → |
| 030384000 | Seabass (Dicentrarchus spp.) | 5% | → |
| 030389110 | - Nishin (Clupea spp.) | 6% | → |
| 030389122 | - Buri (Seriola spp.) | — | → |
| 030389129 | - Other | — | → |
| 030389211 | - Sea breams (Sparidae) | — | → |
| 030389219 | - Other | — | → |
| 030389231 | - North Pacific armorhead (Pseudopentaceros wheeleri) | — | → |
| 030389293 | - Hairtails | — | → |
| 030389294 | - Fugu | — | → |
| 030389295 | - Menuke (Sebastes spp.) | — | → |
| 030389296 | - Sable fish | — | → |
| 030389297 | - Alfonsino | — | → |
| 030389298 | - Sweetfish | — | → |
| 030389299 | - Other | — | → |
| 030391010 | 1 Hard roes of Nishin (Clupea spp.) | 6% | → |
| 030391020 | 2 Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) | (10%) | → |
| 030391090 | 3 Other | 5% | → |
| 030392000 | Shark fins | 5% | → |
| 030399100 | 1 Viscera | Free | → |
| 030399911 | - Nishin (Clupea spp.) and Tara (Gadus spp., Theragra spp. and Merluccius spp.), | 6% | → |
| 030399912 | - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), | 7% | → |
| 030399919 | - Other | — | → |
| 030399991 | - Barracouta (Sphyraenidae and Gempylidae), king-clip (Genypterus spp.), and sea breams (Sparidae) | 2% | → |
| 030399992 | - Capelin (Mallotus villosus) | 2.8% | → |
| 030399993 | - Dogfish and other sharks | 2.5% | → |
| 030399999 | - Other | 3.5% | → |
| 030431000 | Tilapias (Oreochromis spp.) | 5% | → |
| 030432000 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 5% | → |
| 030433000 | Nile Perch (Lates niloticus) | 5% | → |
| 030439000 | Other | 5% | → |
| 030441000 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 5% | → |
| 030442000 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 5% | → |
| 030443000 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | 5% | → |
| 030444100 | 1 Tara (Gadus spp., Theragra spp. and Merluccius spp.) | 10% | → |
| 030444200 | 2 Other | 5% | → |
| 030445000 | Swordfish (Xiphias gladius) | 5% | → |
| 030446000 | Toothfish (Dissostichus spp.) | 5% | → |
| 030447000 | Dogfish and other sharks | 5% | → |
| 030448000 | Rays and skates (Rajidae) | 5% | → |
| 030449100 | 1 Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | 10% | → |
| 030449210 | - Bluefin tunas (Thunnus thynnus, Thunnus orientalis) | — | → |
| 030449220 | - Southern bluefin tunas (Thunnus maccoyii) | — | → |
| 030449290 | - Other | — | → |
| 030451000 | 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.) | 5% | → |
| 030452000 | Salmonidae | 5% | → |
| 030453100 | 1 Tara (Gadus spp., Theragra spp. and Merluccius spp.) | 10% | → |
| 030453200 | 2 Other | 5% | → |
| 030454000 | Swordfish (Xiphias gladius) | 5% | → |
| 030455000 | Toothfish (Dissostichus spp.) | 5% | → |
| 030456000 | Dogfish and other sharks | 5% | → |
| 030457000 | Rays and skates (Rajidae) | 5% | → |
| 030459100 | 1 Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | 10% | → |
| 030459210 | - Barracouta (Sphyraenidae and Gempylidae), king-clip (Genypterus spp.) and sea breams (Sparidae) | 2% | → |
| 030459291 | -- Bluefin tunas (Thunnus thynnus, Thunnus orientalis) | — | → |
| 030459292 | -- Southern bluefin tunas (Thunnus maccoyii) | — | → |
| 030459299 | -- Other | — | → |
| 030461000 | Tilapias (Oreochromis spp.) | 5% | → |
| 030462000 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 5% | → |
| 030463000 | Nile Perch (Lates niloticus) | 5% | → |
| 030469000 | Other | 5% | → |
| 030471000 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 10% | → |
| 030472000 | Haddock (Melanogrammus aeglefinus) | 5% | → |
| 030473000 | Coalfish (Pollachius virens) | 5% | → |
| 030474100 | 1 Of Merluccius spp. | 10% | → |
| 030474200 | 2 Of Urophycis spp. | 5% | → |
| 030475000 | Alaska Pollock (Theragra chalcogramma) | 10% | → |
| 030479100 | 1 Tara (Gadus spp., Theragra spp.) | 10% | → |
| 030479200 | 2 Other | 5% | → |
| 030481000 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 5% | → |
| 030482000 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 5% | → |
| 030483000 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | 5% | → |
| 030484000 | Swordfish (Xiphias gladius) | 5% | → |
| 030485000 | Toothfish (Dissostichus spp.) | 5% | → |
| 030486000 | Herrings (Clupea harengus, Clupea pallasii) | 10% | → |
| 030487020 | -- Bluefin tunas (Thunnus thynnus, Thunnus orientalis) | 5% | → |
| 030487030 | -- Southern bluefin tunas (Thunnus maccoyii) | 5% | → |
| 030487040 | -- Yellowfin tunas (Thunnus albacares) | 5% | → |
| 030487050 | -- Bigeye tunas (Thunnus obesus) | 5% | → |
| 030487060 | -- Other | 5% | → |
| 030487090 | - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 5% | → |
| 030488000 | Dogfish, other sharks, rays and skates (Rajidae) | 5% | → |
| 030489100 | 1 Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | 10% | → |
| 030489210 | - Marlin (Istiophoridae) | — | → |
| 030489220 | - Salmonidae | — | → |
| 030489230 | - North Pacific armorhead (Pseudopentaceros wheeleri) | — | → |
| 030489290 | - Other | — | → |
| 030491000 | Swordfish (Xiphias gladius) | 5% | → |
| 030492000 | Toothfish (Dissostichus spp.) | 5% | → |
| 030493000 | 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.) | 5% | → |
| 030494010 | - Surimi | 10% | → |
| 030494090 | - Other | 10% | → |
| 030495110 | - Surimi | 4.2% | → |
| 030495190 | - Other | — | → |
| 030495200 | 2 Other | 5% | → |
| 030496000 | Dogfish and other sharks | 5% | → |
| 030497000 | Rays and skates (Rajidae) | 5% | → |
| 030499110 | - Nishin (Clupea spp.) | 6% | → |
| 030499120 | - Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | — | → |
| 030499910 | - Barracouta (Sphyraenidae and Gempylidae), king-clip (Genypterus spp.), and sea breams (Sparidae) | 2% | → |
| 030499930 | - Capelin (Mallotus villosus) | 2.8% | → |
| 030499991 | -- Bluefin tunas (Thunnus thynnus, Thunnus orientalis) | — | → |
| 030499992 | -- Fugu | — | → |
| 030499993 | -- Itoyori, Surimi | — | → |
| 030499994 | -- Southern bluefin tunas (Thunnus maccoyii) | — | → |
| 030499999 | -- Other | — | → |
| 030520010 | 1 Hard roes of Nishin (Clupea spp.) other than Nishin roes on the tangles | 12% | → |
| 030520020 | - Hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) | 7.5% | → |
| 030520030 | 2 Hard roes of Salmonidae | 5% | → |
| 030520040 | - Nishin roes on the tangles | 10% | → |
| 030520090 | 4 Other | 4% | → |
| 030531000 | 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.) | 15% | → |
| 030532010 | - Tara (Gadus spp., Theragra spp. and Merluccius spp.) | 15% | → |
| 030532090 | - Other | 15% | → |
| 030539100 | 1 Salmonidae | 12% | → |
| 030539210 | - Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | — | → |
| 030539290 | - Other | 10.5% | → |
| 030541000 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 15% | → |
| 030542000 | Herrings (Clupea harengus, Clupea pallasii) | 15% | → |
| 030543000 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 15% | → |
| 030544000 | 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.) | 15% | → |
| 030549010 | - Tara (Gadus spp., Theragra spp. and Merluccius spp.) | 15% | → |
| 030549090 | - Other | 15% | → |
| 030551000 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 15% | → |
| 030552000 | 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.) | 15% | → |
| 030553100 | - Tara (Gadus spp., Theragra spp. and Merluccius spp.) | 15% | → |
| 030553900 | - Other | 15% | → |
| 030554100 | - Herrings (Clupea harengus, Clupea pallasii), Iwashi (Sardinops spp. and Engraulis spp.), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Aji (Trachurus spp. and Decapterus spp.) and Pacific saury (Cololabis saira) | 15% | → |
| 030554900 | - Other | 15% | → |
| 030559010 | 1 Salmonidae | 12% | → |
| 030559020 | (1) Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.) and red-eye round herring (Etrumeus spp.) | 15% | → |
| 030559090 | (2) Other | 10.5% | → |
| 030561000 | Herrings (Clupea harengus, Clupea pallasii) | 15% | → |
| 030562000 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 15% | → |
| 030563000 | Anchovies (Engraulis spp.) | 15% | → |
| 030564000 | 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.) | 15% | → |
| 030569010 | 1 Salmonidae | 12% | → |
| 030569091 | - Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., and Sardinops spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | — | → |
| 030569099 | - Other | — | → |
| 030571010 | - Smoked | 15% | → |
| 030571090 | - Other | 15% | → |
| 030572110 | - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 10.5% | → |
| 030572190 | - Other | 10% | → |
| 030572210 | A Salmonidae | 12% | → |
| 030572221 | -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | — | → |
| 030572222 | -- Other | — | → |
| 030572229 | - Other | 10.5% | → |
| 030572310 | A Salmonidae | 12% | → |
| 030572321 | - Herrings (Clupea harengus, Clupea pallasii) | — | → |
| 030572322 | - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | — | → |
| 030572323 | - Anchovies (Engraulis spp.) | — | → |
| 030572324 | -- Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. and Sardinops spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | — | → |
| 030572329 | -- Other | — | → |
| 030572400 | 1 Maws | Free | → |
| 030579110 | - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 10.5% | → |
| 030579190 | - Other | 10% | → |
| 030579210 | A Salmonidae | 12% | → |
| 030579221 | -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | — | → |
| 030579222 | -- Other | — | → |
| 030579229 | - Other | 10.5% | → |
| 030579310 | A Salmonidae | 12% | → |
| 030579321 | - Herrings (Clupea harengus, Clupea pallasii) | — | → |
| 030579322 | - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | — | → |
| 030579323 | - Anchovies (Engraulis spp.) | — | → |
| 030579324 | -- Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. and Sardinops spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | — | → |
| 030579329 | -- Other | — | → |
| 030579400 | 1 Viscera | Free | → |
| 030611000 | Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | 4% | → |
| 030612000 | Lobsters (Homarus spp.) | 4% | → |
| 030614010 | - King crabs (Paralithodes spp.) | 6% | → |
| 030614020 | - Snow crabs (Chionoecetes spp.) | 6% | → |
| 030614030 | - Swimming crabs (Portunus spp.) | 6% | → |
| 030614040 | - Horsehair crabs | 6% | → |
| 030614090 | - Other | 6% | → |
| 030615000 | Norway lobsters (Nephrops norvegicus) | 4% | → |
| 030616000 | Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | 4% | → |
| 030617000 | Other shrimps and prawns | 4% | → |
| 030619100 | 1 Ebi | 4% | → |
| 030619200 | 2 Other | 10% | → |
| 030631000 | Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | 4% | → |
| 030632000 | Lobsters (Homarus spp.) | 4% | → |
| 030633110 | - King crabs (Paralithodes spp.) | 6% | → |
| 030633121 | -- Red snow crabs | 6% | → |
| 030633129 | -- Other | 6% | → |
| 030633130 | - Swimming crabs (Portunus spp.) | 6% | → |
| 030633140 | - Horsehair crabs | 6% | → |
| 030633150 | - Mitten crabs (Eriocheir spp.) | 6% | → |
| 030633190 | - Other | 6% | → |
| 030634000 | Norway lobsters (Nephrops norvegicus) | 4% | → |
| 030635000 | Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | 4% | → |
| 030636110 | -- For fish culture or releasing in the sea (Penaeidae spp.) | 4% | → |
| 030636190 | -- Other | 4% | → |
| 030636900 | - Other | 4% | → |
| 030639100 | 1 Ebi | 4% | → |
| 030639900 | 2 Other | 10% | → |
| 030691100 | 1 Smoked | 4.8% | → |
| 030691900 | 2 Other | 6% | → |
| 030692100 | 1 Smoked | 4.8% | → |
| 030692900 | 2 Other | 6% | → |
| 030693100 | 1 Smoked | 9.6% | → |
| 030693900 | 2 Other | 15% | → |
| 030694100 | 1 Smoked | 4.8% | → |
| 030694900 | 2 Other | 6% | → |
| 030695100 | 1 Smoked | 4.8% | → |
| 030695900 | 2 Other | 6% | → |
| 030699110 | (1) Ebi | 4.8% | → |
| 030699190 | (2) Other | 9.6% | → |
| 030699910 | (1) Ebi | 6% | → |
| 030699990 | (2) Other | 15% | → |
| 030711000 | Live, fresh or chilled | 10% | → |
| 030712000 | Frozen | 10% | → |
| 030719210 | - Adductors of shellfish | — | → |
| 030719290 | - Other | 6.4% | → |
| 030719300 | 2 Other | 15% | → |
| 030721100 | - Of the genera Pecten, Chlamys or Placopecten | 10% | → |
| 030721210 | -- Adductors of shellfish | 10% | → |
| 030721290 | -- Other | 10% | → |
| 030722100 | - Of the genera Pecten, Chlamys or Placopecten | 10% | → |
| 030722210 | -- Adductors of shellfish | 10% | → |
| 030722290 | -- Other | 10% | → |
| 030729210 | - Of the genera Pecten, Chlamys or Placopecten | — | → |
| 030729291 | -- Adductors of shellfish | — | → |
| 030729299 | -- Other | 10.5% | → |
| 030729600 | 1 Smoked | 9.6% | → |
| 030731000 | Live, fresh or chilled | 10% | → |
| 030732000 | Frozen | 10% | → |
| 030739200 | 2 Other | 15% | → |
| 030739510 | - Adductors of shellfish | — | → |
| 030739590 | - Other | 6.4% | → |
| 030742010 | - Mongo ika | 10% | → |
| 030742090 | - Other | 10% | → |
| 030743010 | - Mongo ika | 10% | → |
| 030743020 | - Neon flying squid (Ommastrephes bartramii) | 10% | → |
| 030743030 | - Japanese flying squid (Todarodes pacificus), jumbo flying squid (Dosidicus gigas), japanese squid (Loliolus spp.), shortfin squid (Illex spp.) and sparkling enope squid (Watasenia scintillans) | 10% | → |
| 030743090 | - Other | 10% | → |
| 030749210 | - Mongo ika | — | → |
| 030749290 | - Other | — | → |
| 030749500 | 1 Smoked | 9.6% | → |
| 030751000 | Live, fresh or chilled | 10% | → |
| 030752000 | Frozen | 10% | → |
| 030759200 | 2 Other | 15% | → |
| 030759500 | 1 Smoked | 9.6% | → |
| 030760100 | 1 Live, fresh, chilled or frozen | 10% | → |
| 030760200 | 3 Other | 15% | → |
| 030760500 | 2 Smoked | 9.6% | → |
| 030771100 | 1 Adductors of shellfish | 10% | → |
| 030771200 | 2 Hard clam | 5% | → |
| 030771310 | - Akagai (bloody clam), live | — | → |
| 030771320 | - Baby clam | — | → |
| 030771390 | - Other | — | → |
| 030772100 | 1 Adductors of shellfish | 10% | → |
| 030772200 | 2 Hard clam | 5% | → |
| 030772310 | - Baby clam | — | → |
| 030772390 | - Other | — | → |
| 030779210 | - Adductors of shellfish | — | → |
| 030779290 | - Other | 6.4% | → |
| 030779310 | (1) Adductors of shellfish | 15% | → |
| 030779320 | (2) Hard clam, salted or in brine | 7.5% | → |
| 030779331 | - Hard clam, dried | 10% | → |
| 030779339 | - Other | 10.5% | → |
| 030781000 | Live, fresh or chilled abalone (Haliotis spp.) | 10% | → |
| 030782000 | Live, fresh or chilled stromboid conchs (Strombus spp.) | 7% | → |
| 030783000 | Frozen abalone (Haliotis spp.) | 10% | → |
| 030784000 | Frozen stromboid conchs (Strombus spp.) | 7% | → |
| 030787100 | 1 Smoked | 9.6% | → |
| 030787900 | 2 Other | 15% | → |
| 030788100 | 1 Smoked | 9.6% | → |
| 030788900 | 2 Other | 10.5% | → |
| 030791010 | - Adductors of shellfish | 10% | → |
| 030791092 | -- Fresh water clam | 10% | → |
| 030791099 | -- Other | 10% | → |
| 030792110 | - Adductors of shellfish | 10% | → |
| 030792132 | -- Fresh water clam | 10% | → |
| 030792139 | -- Other | 10% | → |
| 030799230 | - Adductors of shellfish | — | → |
| 030799290 | - Other | 6.4% | → |
| 030799330 | - Adductors of shellfish | — | → |
| 030799399 | - Other | 10.5% | → |
| 030811100 | 1 Live | Free | → |
| 030811200 | 2 Other | 10% | → |
| 030812000 | Frozen | 10% | → |
| 030819100 | 1 Smoked | 9.6% | → |
| 030819200 | 2 Other | 10% | → |
| 030821100 | 1 Live | Free | → |
| 030821200 | 2 Other | 10% | → |
| 030822000 | Frozen | 10% | → |
| 030829100 | 1 Smoked | 9.6% | → |
| 030829900 | 2 Other | 10% | → |
| 030830100 | 1 Live | Free | → |
| 030830200 | 2 Smoked | 9.6% | → |
| 030830300 | 3 Other | 10% | → |
| 030890100 | 1 Live | Free | → |
| 030890211 | -- Sea urchins | — | → |
| 030890219 | -- Other | — | → |
| 030890291 | -- Sea urchins | — | → |
| 030890299 | -- Other | — | → |
| 030890300 | 3 Smoked | 9.6% | → |
| 030890411 | - Sea urchins | — | → |
| 030890412 | - Jellyfish | — | → |
| 030890420 | (2) Other | 15% | → |
| 030910100 | - Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. and Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. and Sardinops spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | 15% | → |
| 030910900 | - Other | 15% | → |
| 030990110 | (1) Of ebi | 4% | → |
| 030990120 | - Of crustaceans | 7% | → |
| 030990131 | -- Adductors of shellfish | — | → |
| 030990139 | -- Other | 7% | → |
| 030990190 | - Other | 7% | → |
| 030990210 | (1) Of ebi | 4.8% | → |
| 030990220 | - Of crustaceans | (9.6%) | → |
| 030990231 | -- Adductors of shellfish | — | → |
| 030990239 | -- Other | 6.4% | → |
| 030990290 | - Other | 6.7% | → |
| 030990310 | (1) Of ebi | 6% | → |
| 030990320 | (2) Of sea urchins and jellyfish | 10% | → |
| 030990330 | - Of crustaceans | 10% | → |
| 030990341 | -- Adductors of shellfish | — | → |
| 030990349 | -- Other | 10.5% | → |
| 030990390 | - Other | 10.5% | → |