日本 · 品目· 48 个子目· 79 个税号
0304鲜、冷、冻鱼片及其他鱼肉(不论是否绞碎)
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
子目（6 位 WCO 统一）
030431罗非鱼→030432鲶鱼→030433尼罗河鲈鱼→030439其他→030441其他鱼的鲜或冷藏鱼片→030442鳟鱼→030443鲽形目鱼→030444鳕形目鱼类→030445剑鱼→030446犬牙鱼→030447棘鲛及其他鲨鱼→030448鳐形目鱼类→030449其他→030451其他鲜或冷藏鱼→030452鲑科鱼类→030453鳕形目鱼类→030454剑鱼→030455犬牙鱼→030456狗鲨及其他鲨鱼→030457鳐鱼→030459其他→030461罗非鱼→030462鲶鱼→030463尼罗河鲈鱼→030469其他→030471鳕鱼→030472黑线鳕→030473青鳕→030474无须鳕→030475狭鳕→030479其他→030481其他鱼的冻鱼片→030482鳟鱼→030483比目鱼→030484剑鱼→030485犬牙鱼→030486鲱鱼→030487金枪鱼、鲣鱼→030488角鲨、其他鲨鱼、鳐鱼→030489其他鱼的冻鱼片→030491剑鱼→030492齿鱼→030493其他，冻结的→030494阿拉斯加鳕鱼→030495除阿拉斯加鳕鱼外的鳕形目鱼类→030496角鲨及其他鲨鱼→030497鳐鱼→030499其他→
日本税号（9 位）
本品目下 日本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 |
|---|---|---|
| 030431000 | Tilapias (Oreochromis spp.) | 5% |
| 030432000 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 5% |
| 030433000 | Nile Perch (Lates niloticus) | 5% |
| 030439000 | Other | 5% |
| 030441000 | 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) | 5% |
| 030442000 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 5% |
| 030443000 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | 5% |
| 030444100 | 1 Tara (Gadus spp., Theragra spp. and Merluccius spp.) | 10% |
| 030444200 | 2 Other | 5% |
| 030445000 | Swordfish (Xiphias gladius) | 5% |
| 030446000 | Toothfish (Dissostichus spp.) | 5% |
| 030447000 | Dogfish and other sharks | 5% |
| 030448000 | Rays and skates (Rajidae) | 5% |
| 030449100 | 1 Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | 10% |
| 030449210 | - Bluefin tunas (Thunnus thynnus, Thunnus orientalis) | — |
| 030449220 | - Southern bluefin tunas (Thunnus maccoyii) | — |
| 030449290 | - Other | — |
| 030451000 | 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.) | 5% |
| 030452000 | Salmonidae | 5% |
| 030453100 | 1 Tara (Gadus spp., Theragra spp. and Merluccius spp.) | 10% |
| 030453200 | 2 Other | 5% |
| 030454000 | Swordfish (Xiphias gladius) | 5% |
| 030455000 | Toothfish (Dissostichus spp.) | 5% |
| 030456000 | Dogfish and other sharks | 5% |
| 030457000 | Rays and skates (Rajidae) | 5% |
| 030459100 | 1 Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | 10% |
| 030459210 | - Barracouta (Sphyraenidae and Gempylidae), king-clip (Genypterus spp.) and sea breams (Sparidae) | — |
| 030459291 | -- Bluefin tunas (Thunnus thynnus, Thunnus orientalis) | — |
| 030459292 | -- Southern bluefin tunas (Thunnus maccoyii) | — |
| 030459299 | -- Other | — |
| 030461000 | Tilapias (Oreochromis spp.) | 5% |
| 030462000 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 5% |
| 030463000 | Nile Perch (Lates niloticus) | 5% |
| 030469000 | Other | 5% |
| 030471000 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 10% |
| 030472000 | Haddock (Melanogrammus aeglefinus) | 5% |
| 030473000 | Coalfish (Pollachius virens) | 5% |
| 030474100 | 1 Of Merluccius spp. | 10% |
| 030474200 | 2 Of Urophycis spp. | 5% |
| 030475000 | Alaska Pollock (Theragra chalcogramma) | 10% |
| 030479100 | 1 Tara (Gadus spp., Theragra spp.) | 10% |
| 030479200 | 2 Other | 5% |
| 030481000 | 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) | 5% |
| 030482000 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 5% |
| 030483000 | Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | 5% |
| 030484000 | Swordfish (Xiphias gladius) | 5% |
| 030485000 | Toothfish (Dissostichus spp.) | 5% |
| 030486000 | Herrings (Clupea harengus, Clupea pallasii) | 10% |
| 030487020 | -- Bluefin tunas (Thunnus thynnus, Thunnus orientalis) | 5% |
| 030487030 | -- Southern bluefin tunas (Thunnus maccoyii) | 5% |
| 030487040 | -- Yellowfin tunas (Thunnus albacares) | 5% |
| 030487050 | -- Bigeye tunas (Thunnus obesus) | 5% |
| 030487060 | -- Other | 5% |
| 030487090 | - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 5% |
| 030488000 | Dogfish, other sharks, rays and skates (Rajidae) | 5% |
| 030489100 | 1 Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | 10% |
| 030489210 | - Marlin (Istiophoridae) | — |
| 030489220 | - Salmonidae | — |
| 030489230 | - North Pacific armorhead (Pseudopentaceros wheeleri) | — |
| 030489290 | - Other | — |
| 030491000 | Swordfish (Xiphias gladius) | 5% |
| 030492000 | Toothfish (Dissostichus spp.) | 5% |
| 030493000 | 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.) | 5% |
| 030494010 | - Surimi | 10% |
| 030494090 | - Other | 10% |
| 030495110 | - Surimi | — |
| 030495190 | - Other | — |
| 030495200 | 2 Other | 5% |
| 030496000 | Dogfish and other sharks | 5% |
| 030497000 | Rays and skates (Rajidae) | 5% |
| 030499110 | - Nishin (Clupea spp.) | — |
| 030499120 | - Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Samma (Cololabis spp.) | — |
| 030499910 | - Barracouta (Sphyraenidae and Gempylidae), king-clip (Genypterus spp.), and sea breams (Sparidae) | — |
| 030499930 | - Capelin (Mallotus villosus) | — |
| 030499991 | -- Bluefin tunas (Thunnus thynnus, Thunnus orientalis) | — |
| 030499992 | -- Fugu | — |
| 030499993 | -- Itoyori, Surimi | — |
| 030499994 | -- Southern bluefin tunas (Thunnus maccoyii) | — |
| 030499999 | -- Other | — |