Chương 03 — Cá và động vật giáp xác, động vật thân mềm và động vật thủy sinh không xương sống khác

Fish and crustaceans, molluscs and other aquatic invertebrates

Thuế suất lấy từ bản tổng hợp Biểu thuế xuất nhập khẩu do cộng đồng chia sẻ (không rõ đơn vị biên soạn, không phải văn bản chính thức), chốt ngày 05/04/2026, đã cũ hơn 6 tháng. Chỉ để tham khảo, hãy đối chiếu văn bản gốc trước khi khai hải quan. Nguồn dữ liệu

Chú giải chương 03

Xem chú giải chương 03

Tiếng Việt · English

Notes

1. This Chapter does not cover:

(a) Mammals of heading 01.06;

(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);

(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or

(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).

2. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

3. Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).

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Danh mục mã hàng

Danh mục mã hàng: Chương 03 — Cá và động vật giáp xác, động vật thân mềm và động vật thủy sinh không xương sống khác
MãMô tảĐVTNK ưu đãi
0301 Live fish
- Ornamental fish:
0301.11 - - Freshwater:
0301.11.10 - - - Fry kg/con 15%
- - - Other:
0301.11.91 - - - - Koi carp (Cyprinus carpio) kg/con 20%
0301.11.92 - - - - Goldfish (Carassius auratus) kg/con 20%
0301.11.93 - - - - Siamese fighting fish (Beta splendens) kg/con 20%
0301.11.95 - - - - Arowanas (Scleropages formosus) kg/con 20%
0301.11.99 - - - - Other kg/con 20%
0301.19 - - Other:
0301.19.10 - - - Fry kg/con 15%
0301.19.90 - - - Other kg/con 20%
- Other live fish:
0301.91.00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) kg/con 20%
0301.92.00 - - Eels (Anguilla spp.) kg/con 20%
0301.93 - - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.):
- - - Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus:
0301.93.21 - - - - Breeding, other than fry kg/con 0%
0301.93.22 - - - - Fry kg/con 0%
0301.93.29 - - - - Other kg/con 20%
- - - Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.:
0301.93.31 - - - - Breeding, other than fry kg/con 0%
0301.93.32 - - - - Fry kg/con 0%
0301.93.39 - - - - Other kg/con 20%
0301.94.00 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) kg/con 20%
0301.95.00 - - Southern bluefin tunas (Thunnus maccoyii) kg/con 20%
0301.99 - - Other:
- - - Milkfish and Grouper, fry:
0301.99.11 - - - - Breeding kg/con 0%
0301.99.19 - - - - Other kg/con 20%
- - - Other fish fry:
0301.99.22 - - - - Other carp, breeding kg/con 0%
0301.99.23 - - - - Other carp kg/con 20%
0301.99.24 - - - - Other, breeding kg/con 0%
0301.99.29 - - - - Other kg/con 20%
- - - Milkfish and grouper, other than fry:
0301.99.31 - - - - Milkfish, breeding kg/con 0%
0301.99.32 - - - - Milkfish, other kg/con 20%
0301.99.33 - - - - Leopard coral grouper (Plectropomus leopardus) kg/con 20%
0301.99.34 - - - - Brown-marbled grouper (Epinephelus fuscoguttatus) kg/con 20%
0301.99.35 - - - - Humpback grouper (Cromileptes altivelis) kg/con 20%
0301.99.36 - - - - Other grouper kg/con 20%
- - - Other, freshwater fish:
0301.99.41 - - - - Tilapias (Oreochromis spp.) kg/con 20%
0301.99.42 - - - - Other carp, for breeding kg/con 0%
0301.99.49 - - - - Other kg/con 20%
0301.99.50 - - - Other, marine fish kg/con 20%
0301.99.90 - - - Other kg/con 20%
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04
- Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99:
0302.11.00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) kg 10%
0302.13.00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) kg 10%
0302.14.00 - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) kg 10%
0302.19.00 - - Other kg 20%
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302.91 to 0302.99:
0302.21.00 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) kg 20%
0302.22.00 - - Plaice (Pleuronectes platessa) kg 20%
0302.23.00 - - Sole (Solea spp.) kg 20%
0302.24.00 - - Turbots (Psetta maxima) kg 15%
0302.29.00 - - Other kg 15%
- Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99:
0302.31.00 - - Albacore or longfinned tunas (Thunnus alalunga) kg 15%
0302.32.00 - - Yellowfin tunas (Thunnus albacares) kg 15%
0302.33.00 - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) kg 20%
0302.34.00 - - Bigeye tunas (Thunnus obesus) kg 15%
0302.35.00 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) kg 15%
0302.36.00 - - Southern bluefin tunas (Thunnus maccoyii) kg 15%
0302.39.00 - - Other kg 15%
- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302.91 to 0302.99:
0302.41.00 - - Herrings (Clupea harengus, Clupea pallasii) kg 20%
0302.42.00 - - Anchovies (Engraulis spp.) kg 12%
0302.43.00 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) kg 20%
0302.44.00 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) kg 15%
0302.45.00 - - Jack and horse mackerel (Trachurus spp.) kg 12%
0302.46.00 - - Cobia (Rachycentron canadum) kg 12%
0302.47.00 - - Swordfish (Xiphias gladius) kg 12%
0302.49.00 - - Other kg 12%
- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0302.91 to 0302.99:
0302.51.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg 20%
0302.52.00 - - Haddock (Melanogrammus aeglefinus) kg 20%
0302.53.00 - - Coalfish (Pollachius virens) kg 20%
0302.54.00 - - Hake (Merluccius spp., Urophycis spp.) kg 12%
0302.55.00 - - Alaska Pollock (Theragra chalcogramma) kg 12%
0302.56.00 - - Blue whitings (Micromesistius poutassou, Micromesistius australis) kg 12%
0302.59.00 - - Other kg 12%
- 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.), excluding edible fish offal of subheadings 0302.91 to 0302.99:
0302.71.00 - - Tilapias (Oreochromis spp.) kg 20%
0302.72 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.):
0302.72.10 - - - Yellowtail catfish (Pangasius pangasius) kg 20%
0302.72.90 - - - Other kg 20%
0302.73.00 - - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) kg 20%
0302.74.00 - - Eels (Anguilla spp.) kg 20%
0302.79.00 - - Other kg 20%
- Other fish, excluding edible fish offal of subheadings 0302.91 to 0302.99:
0302.81.00 - - Dogfish and other sharks kg 15%
0302.82.00 - - Rays and skates (Rajidae) kg 12%
0302.83.00 - - Toothfish (Dissostichus spp.) kg 12%
0302.84.00 - - Seabass (Dicentrarchus spp.) kg 12%
0302.85.00 - - Seabream (Sparidae) kg 12%
0302.89 - - Other:
- - - Marine fish:
0302.89.11 - - - - Grouper kg 12%
0302.89.12 - - - - Longfin mojarra (Pentaprion longimanus) kg 12%
0302.89.13 - - - - Bluntnose lizardfish (Trachinocephalus myops) kg 12%
0302.89.14 - - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) kg 12%
0302.89.15 - - - - Indian threadfins (Polynemus indicus) kg 20%
0302.89.16 - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) kg 12%
0302.89.17 - - - - Black pomfrets (Parastromatus niger) kg 12%
0302.89.18 - - - - Mangrove red snappers (Lutjanus argentimaculatus) kg 12%
0302.89.19 - - - - Other kg 12%
- - - Other:
0302.89.22 - - - - Swamp barb (Puntius chola) kg 20%
0302.89.23 - - - - Silver grunts (Pomadasys argenteus) kg 20%
0302.89.27 - - - - Hilsa shad (Tenualosa ilisha) kg 20%
0302.89.28 - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) kg 20%
0302.89.29 - - - - Other kg 20%
- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
0302.91.00 - - Livers, roes and milt kg 20%
0302.92.00 - - Shark fins kg 15%
0302.99.00 - - Other kg 10%
0303 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04
- Salmonidae, excluding edible fish offal of subheadings 0303.91 to 0303.99:
0303.11.00 - - Sockeye salmon (red salmon) (Oncorhynchus nerka) kg 15%
0303.12.00 - - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) kg 10%
0303.13.00 - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) kg 10%
0303.14.00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) kg 10%
0303.19.00 - - Other kg 15%
- 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.), excluding edible fish offal of subheadings 0303.91 to 0303.99:
0303.23.00 - - Tilapias (Oreochromis spp.) kg 20%
0303.24.00 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) kg 20%
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.) kg 20%
0303.26.00 - - Eels (Anguilla spp.) kg 15%
0303.29.00 - - Other kg 20%
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99:
0303.31.00 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) kg 12%
0303.32.00 - - Plaice (Pleuronectes platessa) kg 20%
0303.33.00 - - Sole (Solea spp.) kg 20%
0303.34.00 - - Turbots (Psetta maxima) kg 15%
0303.39.00 - - Other kg 15%
- Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99:
0303.41.00 - - Albacore or longfinned tunas (Thunnus alalunga) kg 12%
0303.42.00 - - Yellowfin tunas (Thunnus albacares) kg 20%
0303.43.00 - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) kg 15%
0303.44.00 - - Bigeye tunas (Thunnus obesus) kg 20%
0303.45 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis):
0303.45.10 - - - Atlantic bluefin tunas (Thunnus thynnus) kg 14%
0303.45.90 - - - Pacific bluefin tunas (Thunnus orientalis) kg 14%
0303.46.00 - - Southern bluefin tunas (Thunnus maccoyii) kg 15%
0303.49 - - Other:
0303.49.10 - - - Longtail tuna (Thunnus tonggol) kg 15%
0303.49.90 - - - Other kg 15%
- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303.91 to 0303.99:
0303.51.00 - - Herrings (Clupea harengus, Clupea pallasii) kg 10%
0303.53.00 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) kg 20%
0303.54 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus):
0303.54.10 - - - Mackerel (Scomber scombrus, Scomber australasicus) kg 13%
0303.54.20 - - - Pacific mackerel (Scomber japonicus) kg 13%
0303.55.00 - - Jack and horse mackerel (Trachurus spp.) kg 10%
0303.56.00 - - Cobia (Rachycentron canadum) kg 10%
0303.57.00 - - Swordfish (Xiphias gladius) kg 10%
0303.59 - - Other:
0303.59.10 - - - Indian mackerels (Rastrelliger kanagurta); Island mackerels (Rastrelliger faughni) kg 10%
0303.59.20 - - - Silver pomfrets (Pampus spp.) kg 10%
0303.59.90 - - - Other kg 10%
- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303.91 to 0303.99:
0303.63.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg 14%
0303.64.00 - - Haddock (Melanogrammus aeglefinus) kg 14%
0303.65.00 - - Coalfish (Pollachius virens) kg 14%
0303.66.00 - - Hake (Merluccius spp., Urophycis spp.) kg 12%
0303.67.00 - - Alaska Pollock (Theragra chalcogramma) kg 10%
0303.68.00 - - Blue whitings (Micromesistius poutassou, Micromesistius australis) kg 10%
0303.69.00 - - Other kg 10%
- Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99:
0303.81.00 - - Dogfish and other sharks kg 15%
0303.82.00 - - Rays and skates (Rajidae) kg 10%
0303.83.00 - - Toothfish (Dissostichus spp.) kg 10%
0303.84.00 - - Seabass (Dicentrarchus spp.) kg 20%
0303.89 - - Other:
- - - Marine fish:
0303.89.11 - - - - Grouper kg 10%
0303.89.13 - - - - Bluntnose lizardfish (Trachinocephalus myops) kg 10%
0303.89.14 - - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) kg 10%
0303.89.15 - - - - Indian threadfins (Polynemus indicus) kg 20%
0303.89.16 - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) kg 10%
0303.89.17 - - - - Black pomfrets (Parastromatus niger) kg 10%
0303.89.18 - - - - Mangrove red snappers (Lutjanus argentimaculatus) kg 10%
0303.89.19 - - - - Other kg 10%
- - - Other:
0303.89.22 - - - - Swamp barb (Puntius chola) kg 20%
0303.89.23 - - - - Milkfish (Chanos chanos) kg 20%
0303.89.24 - - - - Silver grunts (Pomadasys argenteus) kg 20%
0303.89.27 - - - - Hilsa shad (Tenualosa ilisha) kg 20%
0303.89.28 - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) kg 20%
0303.89.29 - - - - Other kg 20%
- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
0303.91.00 - - Livers, roes and milt kg 12%
0303.92.00 - - Shark fins kg 15%
0303.99.00 - - Other kg 10%
0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
- Fresh or chilled fillets of 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.):
0304.31.00 - - Tilapias (Oreochromis spp.) kg 15%
0304.32.00 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) kg 15%
0304.33.00 - - Nile Perch (Lates niloticus) kg 15%
0304.39.00 - - Other kg 15%
- Fresh or chilled fillets of other fish:
0304.41.00 - - 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) kg 15%
0304.42.00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) kg 15%
0304.43.00 - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) kg 15%
0304.44.00 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae kg 15%
0304.45.00 - - Swordfish (Xiphias gladius) kg 15%
0304.46.00 - - Toothfish (Dissostichus spp.) kg 15%
0304.47.00 - - Dogfish and other sharks kg 15%
0304.48.00 - - Rays and skates (Rajidae) kg 15%
0304.49.00 - - Other kg 15%
- Other, fresh or chilled:
0304.51.00 - - 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.) kg 15%
0304.52.00 - - Salmonidae kg 15%
0304.53.00 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae kg 15%
0304.54.00 - - Swordfish (Xiphias gladius) kg 15%
0304.55.00 - - Toothfish (Dissostichus spp.) kg 15%
0304.56.00 - - Dogfish and other sharks kg 15%
0304.57.00 - - Rays and skates (Rajidae) kg 15%
0304.59.00 - - Other kg 15%
- Frozen fillets of 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.):
0304.61.00 - - Tilapias (Oreochromis spp.) kg 15%
0304.62.00 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) kg 15%
0304.63.00 - - Nile Perch (Lates niloticus) kg 15%
0304.69.00 - - Other kg 15%
- Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:
0304.71.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg 15%
0304.72.00 - - Haddock (Melanogrammus aeglefinus) kg 15%
0304.73.00 - - Coalfish (Pollachius virens) kg 15%
0304.74.00 - - Hake (Merluccius spp., Urophycis spp.) kg 15%
0304.75.00 - - Alaska Pollock (Theragra chalcogramma) kg 15%
0304.79.00 - - Other kg 15%
- Frozen fillets of other fish:
0304.81.00 - - 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) kg 15%
0304.82.00 - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) kg 15%
0304.83.00 - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) kg 15%
0304.84.00 - - Swordfish (Xiphias gladius) kg 15%
0304.85.00 - - Toothfish (Dissostichus spp.) kg 15%
0304.86.00 - - Herrings (Clupea harengus, Clupea pallasii) kg 15%
0304.87.00 - - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) kg 15%
0304.88.00 - - Dogfish, other sharks, rays and skates (Rajidae) kg 15%
0304.89 - - Other:
0304.89.10 - - - Mahi-mahi (Coryphaena hippurus) kg 15%
0304.89.90 - - - Other kg 15%
- Other, frozen:
0304.91.00 - - Swordfish (Xiphias gladius) kg 15%
0304.92.00 - - Toothfish (Dissostichus spp.) kg 15%
0304.93.00 - - 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.) kg 15%
0304.94.00 - - Alaska Pollock (Theragra chalcogramma) kg 15%
0304.95.00 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma) kg 15%
0304.96.00 - - Dogfish and other sharks kg 15%
0304.97.00 - - Rays and skates (Rajidae) kg 15%
0304.99 - - Other:
0304.99.10 - - - Surimi (minced fish meat) kg 15%
0304.99.90 - - - Other kg 15%
0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine
- Frozen:
0306.11 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):
0306.11.90 - - - Other kg 15%
0306.12 - - Lobsters (Homarus spp.):
0306.12.90 - - - Other kg 10%
0306.14 - - Crabs:
- - - Smoked:
0306.14.11 - - - - Soft shell crabs kg 27%
0306.14.19 - - - - Other kg 27%
- - - Other:
0306.14.91 - - - - Swimming crabs (crabs of the family Portunidae) kg 3%
0306.14.92 - - - - King crabs (crabs of the family Lithodidae) kg 3%
0306.14.93 - - - - Snow crabs (crabs of the family Origoniidae) kg 3%
0306.14.99 - - - - Other kg 3%
0306.15.00 - - Norway lobsters (Nephrops norvegicus) kg 10%
0306.16.00 - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) kg 3%
0306.17 - - Other shrimps and prawns:
- - - Giant tiger prawns (Penaeus monodon):
0306.17.11 - - - - Headless kg 12%
0306.17.19 - - - - Other kg 12%
- - - Whiteleg shrimps (Litopenaeus vannamei):
0306.17.21 - - - - Headless, with tail kg 12%
0306.17.22 - - - - Headless, without tail kg 12%
0306.17.29 - - - - Other kg 12%
0306.17.30 - - - Giant river prawns (Macrobrachium rosenbergii) kg 12%
0306.17.90 - - - Other kg 0%
- Live, fresh or chilled:
0306.31 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):
0306.31.10 - - - Breeding kg 0%
0306.31.20 - - - Other, live kg 10%
0306.31.30 - - - Fresh or chilled kg 10%
0306.32 - - Lobsters (Homarus spp.):
0306.32.10 - - - Breeding kg 0%
0306.32.20 - - - Other, live kg 10%
0306.32.30 - - - Fresh or chilled kg 10%
0306.33 - - Crabs:
- - - Blue crabs (Callinectes spp.) and Snow crabs (crabs of the family Oregoniidae):
0306.33.11 - - - - Live kg 0%
0306.33.12 - - - - Fresh or chilled kg 0%
- - - Other:
0306.33.91 - - - - Live kg 0%
0306.33.92 - - - - Fresh or chilled kg 0%
0306.34.00 - - Norway lobsters (Nephrops norvegicus) kg 10%
0306.35 - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):
0306.35.10 - - - Breeding kg 0%
0306.35.20 - - - Other, live kg 0%
0306.35.30 - - - Fresh or chilled kg 0%
0306.36 - - Other shrimps and prawns:
- - - Breeding:
0306.36.11 - - - - Giant tiger prawns (Penaeus monodon) kg 0%
0306.36.12 - - - - Whiteleg shrimps (Litopenaeus vannamei) kg 0%
0306.36.13 - - - - Giant river prawns (Macrobrachium rosenbergii) kg 0%
0306.36.19 - - - - Other kg 0%
- - - Other, live:
0306.36.21 - - - - Giant tiger prawns (Penaeus monodon) kg 10%
0306.36.22 - - - - Whiteleg shrimps (Litopenaeus vannamei) kg 10%
0306.36.23 - - - - Giant river prawns (Macrobrachium rosenbergii) kg 0%
0306.36.29 - - - - Other kg 0%
- - - Fresh or chilled:
0306.36.31 - - - - Giant tiger prawns (Penaeus monodon) kg 10%
0306.36.32 - - - - Whiteleg shrimps (Litopenaeus vannamei) kg 12%
0306.36.33 - - - - Giant river prawns (Macrobrachium rosenbergii) kg 0%
0306.36.39 - - - - Other kg 0%
0306.39 - - Other:
0306.39.10 - - - Live kg 0%
0306.39.20 - - - Fresh or chilled kg 0%
- Other:
0306.91 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):
- - - In airtight containers for retail sale:
0306.91.29 - - - - Other kg 10%
- - - Other:
0306.91.39 - - - - Other kg 10%
0306.92 - - Lobsters (Homarus spp.):
- - - In airtight containers for retail sale:
0306.92.29 - - - - Other kg 10%
- - - Other:
0306.92.39 - - - - Other kg 10%
0306.93 - - Crabs:
- - - In airtight containers for retail sale:
0306.93.21 - - - - Smoked kg 27%
0306.93.29 - - - - Other kg 10%
- - - Other:
0306.93.31 - - - - Smoked kg 27%
0306.93.39 - - - - Other kg 10%
0306.94 - - Norway lobsters (Nephrops norvegicus):
- - - In airtight containers for retail sale:
0306.94.29 - - - - Other kg 10%
- - - Other:
0306.94.39 - - - - Other kg 10%
0306.95 - - Shrimps and prawns:
- - - In airtight containers for retail sale:
0306.95.29 - - - - Other kg 10%
0306.95.30 - - - Other kg 10%
0306.99 - - Other:
- - - In airtight containers for retail sale:
0306.99.29 - - - - Other kg 10%
- - - Other:
0306.99.39 - - - - Other kg 10%
0307 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
- Oysters:
0307.11 - - Live, fresh or chilled:
0307.11.10 - - - Live kg 0%
0307.11.20 - - - Fresh or chilled kg 0%
0307.12.00 - - Frozen kg 3%
- Scallops and other molluscs of the family Pectinidae:
0307.21 - - Live, fresh or chilled:
0307.21.10 - - - Live kg 3%
0307.21.20 - - - Fresh or chilled kg 3%
0307.22.00 - - Frozen kg 3%
- Mussels (Mytilus spp., Perna spp.):
0307.31 - - Live, fresh or chilled:
0307.31.10 - - - Live kg 0%
0307.31.20 - - - Fresh or chilled kg 0%
0307.32.00 - - Frozen kg 0%
- Cuttle fish and squid:
0307.42 - - Live, fresh or chilled:
- - - Live:
0307.42.11 - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) kg 0%
0307.42.19 - - - - Other kg 3%
- - - Fresh or chilled:
0307.42.21 - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) kg 10%
0307.42.29 - - - - Other kg 0%
0307.43 - - Frozen:
0307.43.10 - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) kg 10%
0307.43.90 - - - Other kg 0%
- Octopus (Octopus spp.):
0307.51 - - Live, fresh or chilled:
0307.51.10 - - - Live kg 0%
0307.51.20 - - - Fresh or chilled kg 10%
0307.52.00 - - Frozen kg 15%
0307.60 - Snails, other than sea snails:
0307.60.10 - - Live kg 0%
0307.60.20 - - Fresh, chilled or frozen kg 0%
- Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae):
0307.71 - - Live, fresh or chilled:
0307.71.10 - - - Live kg 3%
0307.71.20 - - - Fresh or chilled kg 0%
0307.72.00 - - Frozen kg 0%
- Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.):
0307.81 - - Live, fresh or chilled abalone (Haliotis spp.):
0307.81.10 - - - Live kg 0%
0307.81.20 - - - Fresh or chilled kg 0%
0307.82 - - Live, fresh or chilled stromboid conchs (Strombus spp.):
0307.82.10 - - - Live kg 3%
0307.82.20 - - - Fresh or chilled kg 0%
0307.83.00 - - Frozen abalone (Haliotis spp.) kg 0%
0307.84.00 - - Frozen stromboid conchs (Strombus spp.) kg 0%
- Other:
0307.91 - - Live, fresh or chilled:
0307.91.10 - - - Live kg 3%
0307.91.20 - - - Fresh or chilled kg 0%
0307.92.00 - - Frozen kg 0%
0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process
- Sea cucumbers (Stichopus japonicus, Holothuroidea):
0308.11 - - Live, fresh or chilled:
0308.11.10 - - - Live kg 0%
0308.11.20 - - - Fresh or chilled kg 0%
0308.12.00 - - Frozen kg 0%
- Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus):
0308.21 - - Live, fresh or chilled:
0308.21.10 - - - Live kg 0%
0308.21.20 - - - Fresh or chilled kg 0%
0308.22.00 - - Frozen kg 0%
0308.30 - Jellyfish (Rhopilema spp.):
0308.30.10 - - Live kg 0%
0308.30.20 - - Fresh or chilled kg 0%
0308.30.30 - - Frozen kg 0%
0308.90 - Other:
0308.90.10 - - Live kg 0%
0308.90.20 - - Fresh or chilled kg 0%
0308.90.30 - - Frozen kg 0%
0308.90.40 - - Dried, salted or in brine kg 10%
0308.90.50 - - Smoked kg 25%