越南 · 品目· 28 个子目· 54 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→
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 |
|---|---|---|
| 03071110 | - - - Live | 5 |
| 03071120 | - - - Fresh or chilled | 5 |
| 03071200 | - - Frozen | 4.5 |
| 03071920 | - - - Dried, salted or in brine | 15 |
| 03071930 | - - - Smoked | 37.5 |
| 03072110 | - - - Live | 4.5 |
| 03072120 | - - - Fresh or chilled | 4.5 |
| 03072200 | - - Frozen | 4.5 |
| 03072930 | - - - Dried, salted or in brine | 15 |
| 03072940 | - - - Smoked | 15 |
| 03073110 | - - - Live | 5 |
| 03073120 | - - - Fresh or chilled | 5 |
| 03073200 | - - Frozen | 5 |
| 03073930 | - - - Dried, salted or in brine | 15 |
| 03073940 | - - - Smoked | 15 |
| 03074211 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | 5 |
| 03074219 | - - - - Other | 4.5 |
| 03074221 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | 15 |
| 03074229 | - - - - Other | 5 |
| 03074310 | - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | 15 |
| 03074390 | - - - Other | 5 |
| 03074921 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | 15 |
| 03074929 | - - - - Other | 15 |
| 03074931 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | 22.5 |
| 03074939 | - - - - Other | 22.5 |
| 03075110 | - - - Live | 5 |
| 03075120 | - - - Fresh or chilled | 15 |
| 03075200 | - - Frozen | 22.5 |
| 03075920 | - - - Dried, salted or in brine | 15 |
| 03075930 | - - - Smoked | 37.5 |
| 03076010 | - - Live | 5 |
| 03076020 | - - Fresh, chilled or frozen | 5 |
| 03076040 | - - Dried, salted or in brine | 15 |
| 03076050 | - - Smoked | 15 |
| 03077110 | - - - Live | 4.5 |
| 03077120 | - - - Fresh or chilled | 5 |
| 03077200 | - - Frozen | 5 |
| 03077930 | - - - Dried, salted or in brine | 15 |
| 03077940 | - - - Smoked | 15 |
| 03078110 | - - - Live | 5 |
| 03078120 | - - - Fresh or chilled | 5 |
| 03078210 | - - - Live | 4.5 |
| 03078220 | - - - Fresh or chilled | 5 |
| 03078300 | - - Frozen abalone (Haliotis spp.) | 5 |
| 03078400 | - - Frozen stromboid conchs (Strombus spp.) | 5 |
| 03078710 | - - - Dried, salted or in brine | 15 |
| 03078720 | - - - Smoked | 15 |
| 03078810 | - - - Dried, salted or in brine | 15 |
| 03078820 | - - - Smoked | 15 |
| 03079110 | - - - Live | 4.5 |
| 03079120 | - - - Fresh or chilled | 5 |
| 03079200 | - - Frozen | 5 |
| 03079930 | - - - Dried, salted or in brine | 15 |
| 03079940 | - - - Smoked | 15 |