日本 · 品目· 28 个子目· 69 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→
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 |
|---|---|---|
| 030711000 | Live, fresh or chilled | 10% |
| 030712000 | Frozen | 10% |
| 030719210 | - Adductors of shellfish | — |
| 030719290 | - Other | — |
| 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 | — |
| 030729600 | 1 Smoked | 9.6% |
| 030731000 | Live, fresh or chilled | 10% |
| 030732000 | Frozen | 10% |
| 030739200 | 2 Other | 15% |
| 030739510 | - Adductors of shellfish | — |
| 030739590 | - Other | — |
| 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 | — |
| 030779310 | (1) Adductors of shellfish | 15% |
| 030779320 | (2) Hard clam, salted or in brine | 7.5% |
| 030779331 | - Hard clam, dried | — |
| 030779339 | - Other | — |
| 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 | — |
| 030799330 | - Adductors of shellfish | — |
| 030799399 | - Other | — |