日本 · 品目· 22 个子目· 61 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→
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 |
|---|---|---|
| 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.) | — |
| 030520030 | 2 Hard roes of Salmonidae | 5% |
| 030520040 | - Nishin roes on the tangles | — |
| 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 | — |
| 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) | — |
| 030572190 | - Other | — |
| 030572210 | A Salmonidae | 12% |
| 030572221 | -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | — |
| 030572222 | -- Other | — |
| 030572229 | - Other | — |
| 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) | — |
| 030579190 | - Other | — |
| 030579210 | A Salmonidae | 12% |
| 030579221 | -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | — |
| 030579222 | -- Other | — |
| 030579229 | - Other | — |
| 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 |