日本 · 品目· 43 个子目· 76 个税号
0303冻鱼，0304品目鱼片及其他鱼肉除外
Fish, frozen, excluding fish fillets and other fish meat of heading 0304
子目（6 位 WCO 统一）
030311红鲑→030312其他太平洋鲑鱼→030313大西洋鲑鱼和多瑙河鲑鱼→030314鳟鱼→030319其他→030323罗非鱼→030324鲶鱼→030325鲤鱼→030326鳗鱼→030329其他→030331大比目鱼→030332鲽鱼→030333鳎鱼→030334大菱鲆→030339其他→030341长鳍金枪鱼→030342黄鳍金枪鱼→030343鲣鱼→030344大眼金枪鱼→030345大西洋和太平洋蓝鳍金枪鱼→030346南方蓝鳍金枪鱼→030349其他→030351鲱鱼→030353沙丁鱼、小沙丁鱼及鲱鱼→030354鲭鱼→030355竹荚鱼→030356军曹鱼→030357剑鱼→030363鳕鱼→030364黑线鳕→030365青鳕→030366无须鳕→030367黄线狭鳕→030368蓝鳕→030369其他→030381狗鲨及其他鲨鱼→030382鳐鱼类→030383犬牙鱼→030384海鲈鱼→030389其他鱼类，不包括0303.91至0303.99项下食用鱼杂碎→030391肝、鱼卵及鱼精→030392鱼翅→030399其他→
日本税号（9 位）
本品目下 日本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 |
|---|---|---|
| 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.) | — |
| 030359920 | - Capelin (Mallotus villosus) | — |
| 030359930 | - Marlin (Istiophoridae) | — |
| 030359990 | - Other | — |
| 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.) | — |
| 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.), | — |
| 030399912 | - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), | — |
| 030399919 | - Other | — |
| 030399991 | - Barracouta (Sphyraenidae and Gempylidae), king-clip (Genypterus spp.), and sea breams (Sparidae) | — |
| 030399992 | - Capelin (Mallotus villosus) | — |
| 030399993 | - Dogfish and other sharks | — |
| 030399999 | - Other | — |