越南 · 品目· 43 个子目· 62 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→
越南税号（8 位）
本品目下 越南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 |
|---|---|---|
| 03031100 | - - Sockeye salmon (red salmon) (Oncorhynchus nerka) | 22.5 |
| 03031200 | - - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | 15 |
| 03031300 | - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 15 |
| 03031400 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 15 |
| 03031900 | - - Other | 22.5 |
| 03032300 | - - Tilapias (Oreochromis spp.) | 30 |
| 03032400 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 30 |
| 03032500 | - - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | 30 |
| 03032600 | - - Eels (Anguilla spp.) | 22.5 |
| 03032900 | - - Other | 30 |
| 03033100 | - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | 18 |
| 03033200 | - - Plaice (Pleuronectes platessa) | 30 |
| 03033300 | - - Sole (Solea spp.) | 30 |
| 03033400 | - - Turbots (Psetta maxima) | 22.5 |
| 03033900 | - - Other | 22.5 |
| 03034100 | - - Albacore or longfinned tunas (Thunnus alalunga) | 18 |
| 03034200 | - - Yellowfin tunas (Thunnus albacares) | 30 |
| 03034300 | - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 22.5 |
| 03034400 | - - Bigeye tunas (Thunnus obesus) | 30 |
| 03034510 | - - - Atlantic bluefin tunas (Thunnus thynnus) | 21 |
| 03034590 | - - - Pacific bluefin tunas (Thunnus orientalis) | 21 |
| 03034600 | - - Southern bluefin tunas (Thunnus maccoyii) | 22.5 |
| 03034910 | - - - Longtail tuna (Thunnus tonggol) | 22.5 |
| 03034990 | - - - Other | 22.5 |
| 03035100 | - - Herrings (Clupea harengus, Clupea pallasii) | 15 |
| 03035300 | - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | 30 |
| 03035410 | - - - Mackerel (Scomber scombrus, Scomber australasicus) | 19.5 |
| 03035420 | - - - Pacific mackerel (Scomber japonicus) | 19.5 |
| 03035500 | - - Jack and horse mackerel (Trachurus spp.) | 15 |
| 03035600 | - - Cobia (Rachycentron canadum) | 15 |
| 03035700 | - - Swordfish (Xiphias gladius) | 15 |
| 03035910 | - - - Indian mackerels (Rastrelliger kanagurta); Island mackerels (Rastrelliger faughni) | 15 |
| 03035920 | - - - Silver pomfrets (Pampus spp.) | 15 |
| 03035990 | - - - Other | 15 |
| 03036300 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 21 |
| 03036400 | - - Haddock (Melanogrammus aeglefinus) | 21 |
| 03036500 | - - Coalfish (Pollachius virens) | 21 |
| 03036600 | - - Hake (Merluccius spp., Urophycis spp.) | 18 |
| 03036700 | - - Alaska Pollock (Theragra chalcogramma) | 15 |
| 03036800 | - - Blue whitings (Micromesistius poutassou, Micromesistius australis) | 15 |
| 03036900 | - - Other | 15 |
| 03038100 | - - Dogfish and other sharks | 22.5 |
| 03038200 | - - Rays and skates (Rajidae) | 15 |
| 03038300 | - - Toothfish (Dissostichus spp.) | 15 |
| 03038400 | - - Seabass (Dicentrarchus spp.) | 30 |
| 03038911 | - - - - Grouper | 15 |
| 03038913 | - - - - Bluntnose lizardfish (Trachinocephalus myops) | 15 |
| 03038914 | - - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) | 15 |
| 03038915 | - - - - Indian threadfins (Polynemus indicus) | 30 |
| 03038916 | - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) | 15 |
| 03038917 | - - - - Black pomfrets (Parastromatus niger) | 15 |
| 03038918 | - - - - Mangrove red snappers (Lutjanus argentimaculatus) | 15 |
| 03038919 | - - - - Other | 15 |
| 03038922 | - - - - Swamp barb (Puntius chola) | 30 |
| 03038923 | - - - - Milkfish (Chanos chanos) | 30 |
| 03038924 | - - - - Silver grunts (Pomadasys argenteus) | 30 |
| 03038927 | - - - - Hilsa shad (Tenualosa ilisha) | 30 |
| 03038928 | - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | 30 |
| 03038929 | - - - - Other | 30 |
| 03039100 | - - Livers, roes and milt | 18 |
| 03039200 | - - Shark fins | 22.5 |
| 03039900 | - - Other | 15 |