HEADING 0309 · 第 03 章

鱼、甲壳动物、软体动物及其他水生无脊椎动物的粉、粗粉及团粒

所属章:鱼及水产。以下为 HS 0309 品目在 14 国海关的进口关税、零关税国、FTA 优惠、进口管制要求一览。数据来源各国海关总署。

零关税国家
USMYAU
该品目部分或全部子目 MFN = 0%
最高税率前 3
TH 60%
IN 30%
VN 30%
无进口管制国家
USMYPHVNJPKRAUGB
管制最严前 3
IN · 25 项
ID · 8 项
TH · 8 项
中国出口视角
出口退税率(示例)
0%

该品目下某子目的中国出口退税率(数据来源 GACC)。具体商品需在详情页核对,子目间可能差异。

14 国对比矩阵

关税数据来自 MFN / Basic Customs Duty 等主税则首列;进口管制数据含 LARTAS、FDA 许可、BIS 认证、TISI、禁限目录等。

ISO国家码数MFN 范围零税率FTA管制
US美国166% – 6%15进入 →
IN印度2530% – 30%25进入 →
ID印度尼西亚105% – 5%8进入 →
MY马来西亚80% – 0%8进入 →
PH菲律宾9进入 →
TH泰国760% – 60%8进入 →
VN越南85% – 30%进入 →
JP日本184% – 15%进入 →
KR韩国420% – 20%进入 →
AU澳大利亚22进入 →
GB英国1210% – 12%进入 →
BR巴西29% – 9%进入 →
CN中国47% – 7%4进入 →
无本品目数据: MX

下钻到 6 位子目对比

本品目含 2 个 WCO 子目。点击任一进入 6 位码跨国税率详细对比。

HS 法律注释 · 第 3 章

章注释与类注释是 HS 归类的法律依据(GIR 规则 1),效力高于品目描述的直觉理解。英文为协调制度正本。

第 3 章注释(Chapter Notes)

1. This chapter does not cover:

- (a) mammals of heading 0106;

- (b) meat of mammals of heading 0106 (heading 0208 or 0210);

- (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 2301); or

- (d) caviar or caviar substitutes prepared from fish eggs (heading 1604).

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 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (heading 0309)

### Additional chapter notes

1. For the purposes of codes 0305 32 11 and 0305 32 19, cod fillets (Gadus morhua, Gadus ogac, Gadus macrocephalus) having a total salt content by weight of 12% or more which are fit for human consumption without further industrial processing, are considered to be salted fish.

However, frozen cod fillets which have a total salt content by weight of less than 12% are to be classified under codes 0304 71 10 and 0304 71 90, in so far as the actual and lasting preservation depends essentially upon freezing.

2. For the purposes of the subheadings referred to in the third paragraph, the term ‘fillets’ includes ‘loins’, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed.

The classification of such products as fillets is unaffected by cutting them into pieces, provided that these pieces can be identified as having been obtained from fillets.

The provisions of the first two paragraphs apply to the following fish:

- (a) tuna, of the genus Thunnus, of codes 0304 49 90 and 0304 87 00;

- (b) swordfish (Xiphias gladius) of codes 0304 45 00 and 0304 84 00;

- (c) marlin, sailfish and spearfish, of the family Istiophoridae, of codes 0304 49 90 and 0304 89 90;

- (d) oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Isuridae) of codes 0304 47 90 and 0304 88 22 and 0304 88 29 .

第 I 类注释(Section I Notes)· Live animals; animal products

1. Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2. Except where the context otherwise requires, throughout the nomenclature any reference to ‘dried’ products also covers products which have been dehydrated, evaporated or freeze-dried.

来源:HS 协调制度法律注释(经 UK Trade Tariff 官方载录)· 英文正本,中文译本以海关总署《进出口税则注释》为准

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HS 0309 鱼、甲壳动物、软体动物及其他水生无脊椎动物的粉、粗粉及团粒 · 14 国关税与进口管制对比 · 出口指南 · Treayo