韩国 · 品目· 28 个子目· 87 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→
韩国税号（10 位）
本品目下 韩国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 |
|---|---|---|
| 0307111010 | For seed | 0 |
| 0307111090 | Other | 5 |
| 0307119000 | Other | 20 |
| 0307120000 | Frozen | 20 |
| 0307192000 | Dried | 20 |
| 0307193000 | Salted or in brine | 20 |
| 0307194000 | Smoked | 20 |
| 0307211000 | Of the genera Pecten, Chlamys or Placopecten | 20 |
| 0307219000 | Other | 20 |
| 0307221000 | Of the genera Pecten, Chlamys or Placopecten | 20 |
| 0307229000 | Other | 20 |
| 0307291000 | Of the genera Pecten, Chlamys or Placopecten | 20 |
| 0307299000 | Other | 20 |
| 0307310000 | Live, fresh or chilled | 20 |
| 0307320000 | Frozen | 20 |
| 0307392000 | Dried | 20 |
| 0307399000 | Other | 20 |
| 0307421010 | Sepia officinalis, Rossia macrosoma, Sepiola spp. | 10 |
| 0307421090 | Other | 20 |
| 0307422010 | Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp. | 10 |
| 0307422090 | Other | 20 |
| 0307431010 | Sepia officinalis, Rossia macrosoma, Sepiola spp. | 10 |
| 0307431090 | Other | 20 |
| 0307432010 | Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp. | 10 |
| 0307432090 | Other | 20 |
| 0307492010 | Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | 10 |
| 0307492090 | Other | 20 |
| 0307493010 | Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | 10 |
| 0307493090 | Other | 20 |
| 0307494010 | Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | 20 |
| 0307494090 | Other | 20 |
| 0307511000 | Poulp squid | 20 |
| 0307512000 | Webfoot octopus | 20 |
| 0307519000 | Other | 20 |
| 0307521000 | Octopus | 20 |
| 0307522000 | Poulp squid | 20 |
| 0307523000 | Webfoot octopus | 20 |
| 0307529000 | Other | 20 |
| 0307592000 | Dried | 20 |
| 0307599000 | Other | 20 |
| 0307600000 | Snails, other than sea snails | 20 |
| 0307711000 | Hard clams | 20 |
| 0307712010 | For seed | 0 |
| 0307712090 | Other | 20 |
| 0307713000 | Cockles | 20 |
| 0307714000 | Baby clams | 20 |
| 0307715000 | Butter clam | 20 |
| 0307719000 | Other | 20 |
| 0307721000 | Cockles | 20 |
| 0307722000 | Hen clams | 20 |
| 0307723000 | Baby clams | 20 |
| 0307724000 | Ark shell | 20 |
| 0307725000 | Butter clam | 20 |
| 0307729000 | Other | 20 |
| 0307792010 | Hen clams | 20 |
| 0307792020 | Baby clams | 20 |
| 0307792090 | Other | 20 |
| 0307793010 | Hen clams | 20 |
| 0307793020 | Baby clams | 20 |
| 0307793090 | Other | 20 |
| 0307794010 | Cockles | 20 |
| 0307794090 | Other | 20 |
| 0307810000 | Live, fresh or chilled abalone (Haliotis spp.) | 20 |
| 0307820000 | Live, fresh or chilled stromboid conchs (Strombus spp.) | 20 |
| 0307830000 | Frozen abalone (Haliotis spp.) | 20 |
| 0307840000 | Frozen stromboid conchs (Strombus spp.) | 20 |
| 0307871000 | Dried | 20 |
| 0307872000 | Salted or in brine | 20 |
| 0307873000 | Smoked | 20 |
| 0307881000 | Dried | 20 |
| 0307882000 | Salted or in brine | 20 |
| 0307883000 | Smoked | 20 |
| 0307911000 | Top shells | 20 |
| 0307912010 | For seed | 0 |
| 0307912090 | Other | 20 |
| 0307913000 | Adductors muscles of shell fish | 20 |
| 0307914000 | Marsh clams | 20 |
| 0307919000 | Other | 20 |
| 0307921000 | Adductor muscles of shell fish | 20 |
| 0307922000 | Top shells | 20 |
| 0307929000 | Other | 20 |
| 0307992100 | Adductor muscles of shell fish | 20 |
| 0307992900 | Other | 20 |
| 0307993000 | Salted or in brine | 20 |
| 0307994110 | In airtight containers | 20 |
| 0307994120 | Not in airtight containers | 20 |
| 0307994900 | Other | 20 |