菲律宾 · 品目· 43 个子目· 71 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→
菲律宾税号（8 位）
本品目下 菲律宾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 |
|---|---|---|
| 03.03 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. | — |
| 0303.11.00 | - - Sockeye salmon (red salmon) (Oncorhynchus nerka) | — |
| 0303.12.00 | - - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | — |
| 0303.13.00 | - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | — |
| 0303.14.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | — |
| 0303.19.00 | - - Other | — |
| 0303.23.00 | - - Tilapias (Oreochromis spp.) | — |
| 0303.24.00 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | — |
| 0303.25.00 | - - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | — |
| 0303.26.00 | - - Eels (Anguilla spp.) | — |
| 0303.29.00 | - - Other | — |
| 0303.31.00 | - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | — |
| 0303.32.00 | - - Plaice (Pleuronectes platessa) | — |
| 0303.33.00 | - - Sole (Solea spp.) | — |
| 0303.34.00 | - - Turbots (Psetta maxima) | — |
| 0303.39.00 | - - Other | — |
| 0303.41.00 | - - Albacore or longfinned tunas (Thunnus alalunga) | — |
| 0303.42.00 | - - Yellowfin tunas (Thunnus albacares) | — |
| 0303.43.00 | - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | — |
| 0303.44.00 | - - Bigeye tunas (Thunnus obesus) | — |
| 0303.45 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) : | — |
| 0303.45.10 | - - - Atlantic bluefin tunas (Thunnus thynnus) | — |
| 0303.45.90 | - - - Pacific bluefin tunas (Thunnus orientalis) | — |
| 0303.46.00 | - - Southern bluefin tunas (Thunnus maccoyii) | — |
| 0303.49 | - - Other : | — |
| 0303.49.10 | - - - Longtail tuna (Thunnus tonggol) | — |
| 0303.49.90 | - - - Other | — |
| 0303.51.00 | - - Herrings (Clupea harengus, Clupea pallasii) | — |
| 0303.53.00 | - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | — |
| 0303.54 | - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) : | — |
| 0303.54.10 | - - - Mackerel (Scomber scombrus, Scomber australasicus) | — |
| 0303.54.20 | - - - Pacific mackerel (Scomber japonicus) | — |
| 0303.55.00 | - - Jack and horse mackerel (Trachurus spp.) | — |
| 0303.56.00 | - - Cobia (Rachycentron canadum) | — |
| 0303.57.00 | - - Swordfish (Xiphias gladius) | — |
| 0303.59 | - - Other : | — |
| 0303.59.10 | - - - Indian mackerels (Rastrelliger kanagurta); Island mackerels (Rastrelliger faughni) | — |
| 0303.59.20 | - - - Silver pomfrets (Pampus spp.) | — |
| 0303.59.90 | - - - Other | — |
| 0303.63.00 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | — |
| 0303.64.00 | - - Haddock (Melanogrammus aeglefinus) | — |
| 0303.65.00 | - - Coalfish (Pollachius virens) | — |
| 0303.66.00 | - - Hake (Merluccius spp., Urophycis spp.) | — |
| 0303.67.00 | - - Alaska Pollock (Theragra chalcogramma) | — |
| 0303.68.00 | - - Blue whitings (Micromesistius poutassou, Micromesistius australis) | — |
| 0303.69.00 | - - Other | — |
| 0303.81.00 | - - Dogfish and other sharks | — |
| 0303.82.00 | - - Rays and skates (Rajidae) | — |
| 0303.83.00 | - - Toothfish (Dissostichus spp.) | — |
| 0303.84.00 | - - Seabass (Dicentrarchus spp.) | — |
| 0303.89 | - - Other : | — |
| 0303.89.11 | - - - - Grouper | — |
| 0303.89.13 | - - - - Bluntnose lizardfish (Trachinocephalus myops) | — |
| 0303.89.14 | - - - - Savalai hairtails (Lepturacanthus savala), Belanger's croakers (Johnius belangerii), Reeve's croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) | — |
| 0303.89.15 | - - - - Indian threadfins (Polynemus indicus) | — |
| 0303.89.16 | - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) | — |
| 0303.89.17 | - - - - Black pomfrets (Parastromatus niger) | — |
| 0303.89.18 | - - - - Mangrove red snappers (Lutjanus argentimaculatus) | — |
| 0303.89.19 | - - - - Other | — |
| 0303.89.22 | - - - - Swamp barb (Puntius chola) | — |
| 0303.89.23 | - - - - Milkfish (Chanos chanos) | — |
| 0303.89.24 | - - - - Silver grunts (Pomadasys argenteus) | — |
| 0303.89.27 | - - - - Hilsa shad (Tenualosa ilisha) | — |
| 0303.89.28 | - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | — |
| 0303.89.29 | - - - - Other | — |
| 0303.91.00 | - - Livers, roes and milt | — |
| 0303.92.00 | - - Shark fins | — |
| 0303.99.00 | - - Other : | — |
| 0303.99.00.100 | - - - Of tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis); sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus); mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | — |
| 0303.99.00.200 | - - - Of salmonidae; eels (Anguilla spp.); halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis); plaice (Pleuronectes platessa); sole (Solea spp.); herrings (Clupea harengus, Clupea pallasii); cod (Gadus morhua, Gadus ogac, Gadus macrocephalus); haddock (Melanogrammus aeglefinus); coalfish (Pollachius virens); hake (Merloccius spp., Urophycis spp.); dogfish and other sharks; seabass (Dicentrarchus spp.) | — |
| 0303.99.00.900 | - - - Other | — |