菲律宾 · 品目· 45 个子目· 65 个税号
0302鲜或冷鱼，0304品目鱼片及其他鱼肉除外
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
子目（6 位 WCO 统一）
030211鳟鱼→030213太平洋鲑鱼→030214大西洋鲑鱼和多瑙河鲑鱼→030219其他→030221大比目鱼→030222鲽鱼→030223鳎鱼→030224多宝鱼→030229其他→030231长鳍金枪鱼→030232黄鳍金枪鱼→030233鲣鱼→030234大眼金枪鱼→030235蓝鳍金枪鱼→030236南方蓝鳍金枪鱼→030239其他→030241鲱鱼→030242鳀鱼→030243沙丁鱼、小沙丁鱼或毛鳞鱼→030244鲭鱼→030245竹荚鱼→030246军曹鱼→030247剑鱼→030249其他→030251鳕鱼→030252黑线鳕→030253绿青鳕→030254无须鳕→030255阿拉斯加狭鳕→030256蓝鳕→030259其他→030271罗非鱼→030272鲶鱼→030273鲤鱼→030274鳗鱼→030279其他→030281角鲨及其他鲨鱼→030282鳐鱼→030283犬牙鱼→030284海鲈鱼→030285鲷鱼→030289其他鱼类，不包括食用鱼杂碎→030291鱼肝、鱼卵及鱼精→030292鱼翅→030299其他→
菲律宾税号（8 位）
本品目下 菲律宾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 |
|---|---|---|
| 03.02 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04. | — |
| 0302.11.00 | - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | — |
| 0302.13.00 | - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | — |
| 0302.14.00 | - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | — |
| 0302.19.00 | - - Other | — |
| 0302.21.00 | - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | — |
| 0302.22.00 | - - Plaice (Pleuronectes platessa) | — |
| 0302.23.00 | - - Sole (Solea spp.) | — |
| 0302.24.00 | - - Turbots (Psetta maxima) | — |
| 0302.29.00 | - - Other | — |
| 0302.31.00 | - - Albacore or longfinned tunas (Thunnus alalunga) | — |
| 0302.32.00 | - - Yellowfin tunas (Thunnus albacares) | — |
| 0302.33.00 | - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | — |
| 0302.34.00 | - - Bigeye tunas (Thunnus obesus) | — |
| 0302.35.00 | - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | — |
| 0302.36.00 | - - Southern bluefin tunas (Thunnus maccoyii) | — |
| 0302.39.00 | - - Other | — |
| 0302.41.00 | - - Herrings (Clupea harengus, Clupea pallasii) | — |
| 0302.42.00 | - - Anchovies (Engraulis spp.) | — |
| 0302.43.00 | - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | — |
| 0302.44.00 | - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | — |
| 0302.45.00 | - - Jack and horse mackerel (Trachurus spp.) | — |
| 0302.46.00 | - - Cobia (Rachycentron canadum) | — |
| 0302.47.00 | - - Swordfish (Xiphias gladius) | — |
| 0302.49.00 | - - Other | — |
| 0302.51.00 | - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | — |
| 0302.52.00 | - - Haddock (Melanogrammus aeglefinus) | — |
| 0302.53.00 | - - Coalfish (Pollachius virens) | — |
| 0302.54.00 | - - Hake (Merluccius spp., Urophycis spp.) | — |
| 0302.55.00 | - - Alaska Pollock (Theragra chalcogramma) | — |
| 0302.56.00 | - - Blue whitings (Micromesistius poutassou, Micromesistius australis) | — |
| 0302.59.00 | - - Other | — |
| 0302.71.00 | - - Tilapias (Oreochromis spp.) | — |
| 0302.72 | - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) : | — |
| 0302.72.10 | - - - Yellowtail catfish (Pangasius pangasius) | — |
| 0302.72.90 | - - - Other | — |
| 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.) | — |
| 0302.74.00 | - - Eels (Anguilla spp.) | — |
| 0302.79.00 | - - Other | — |
| 0302.81.00 | - - Dogfish and other sharks | — |
| 0302.82.00 | - - Rays and skates (Rajidae) | — |
| 0302.83.00 | - - Toothfish (Dissostichus spp.) | — |
| 0302.84.00 | - - Seabass (Dicentrarchus spp.) | — |
| 0302.85.00 | - - Seabream (Sparidae) | — |
| 0302.89 | - - Other : | — |
| 0302.89.11 | - - - - Grouper | — |
| 0302.89.12 | - - - - Longfin mojarra (Pentaprion longimanus) | — |
| 0302.89.13 | - - - - Bluntnose lizardfish (Trachinocephalus myops) | — |
| 0302.89.14 | - - - - Savalai hairtails (Lepturacanthus savala), Belanger's croakers (Johnius belangerii), Reeve's croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) | — |
| 0302.89.15 | - - - - Indian threadfins (Polynemus indicus) | — |
| 0302.89.16 | - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) | — |
| 0302.89.17 | - - - - Black pomfrets (Parastromatus niger) | — |
| 0302.89.18 | - - - - Mangrove red snappers (Lutjanus argentimaculatus) | — |
| 0302.89.19 | - - - - Other | — |
| 0302.89.22 | - - - - Swamp barb (Puntius chola) | — |
| 0302.89.23 | - - - - Silver grunts (Pomadasys argenteus) | — |
| 0302.89.27 | - - - - Hilsa shad (Tenualosa ilisha) | — |
| 0302.89.28 | - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | — |
| 0302.89.29 | - - - - Other | — |
| 0302.91.00 | - - Livers, roes and milt | — |
| 0302.92.00 | - - Shark fins | — |
| 0302.99.00 | - - Other : | — |
| 0302.99.00.100 | - - - Of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster); of tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis); sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus); haddock (Melanogrammus aeglefinus) and coalfish (Pollachius virens) | — |
| 0302.99.00.200 | - - - Of salmonidae, other than of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster); halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis); plaice (Pleuronectes platessa); sole (Solea spp.); herrings (Clupea harengus, Clupea pallasii); cod (Gadus morhua, Gadus ogac, Gadus macrocephalus); eels (Anguilla spp.); dogfish and other sharks | — |
| 0302.99.00.900 | - - - Other | — |