菲律宾 · 品目· 28 个子目· 75 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→
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 |
|---|---|---|
| 03.07 | 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. | — |
| 0307.11 | - - Live, fresh or chilled : | — |
| 0307.11.10 | - - - Live | — |
| 0307.11.20 | - - - Fresh or chilled | — |
| 0307.12.00 | - - Frozen | — |
| 0307.19 | - - Other : | — |
| 0307.19.20 | - - - Dried, salted or in brine | — |
| 0307.19.30 | - - - Smoked | — |
| 0307.21 | - - Live, fresh or chilled : | — |
| 0307.21.10 | - - - Live | — |
| 0307.21.20 | - - - Fresh or chilled | — |
| 0307.22.00 | - - Frozen | — |
| 0307.29 | - - Other : | — |
| 0307.29.30 | - - - Dried, salted or in brine | — |
| 0307.29.40 | - - - Smoked | — |
| 0307.31 | - - Live, fresh or chilled : | — |
| 0307.31.10 | - - - Live | — |
| 0307.31.20 | - - - Fresh or chilled | — |
| 0307.32.00 | - - Frozen | — |
| 0307.39 | - - Other : | — |
| 0307.39.30 | - - - Dried, salted or in brine | — |
| 0307.39.40 | - - - Smoked | — |
| 0307.42 | - - Live, fresh or chilled : | — |
| 0307.42.11 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | — |
| 0307.42.19 | - - - - Other | — |
| 0307.42.21 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | — |
| 0307.42.29 | - - - - Other | — |
| 0307.43 | - - Frozen : | — |
| 0307.43.10 | - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | — |
| 0307.43.90 | - - - Other | — |
| 0307.49 | - - Other : | — |
| 0307.49.21 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | — |
| 0307.49.29 | - - - - Other | — |
| 0307.49.31 | - - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | — |
| 0307.49.39 | - - - - Other | — |
| 0307.51 | - - Live, fresh or chilled : | — |
| 0307.51.10 | - - - Live | — |
| 0307.51.20 | - - - Fresh or chilled | — |
| 0307.52.00 | - - Frozen | — |
| 0307.59 | - - Other : | — |
| 0307.59.20 | - - - Dried, salted or in brine | — |
| 0307.59.30 | - - - Smoked | — |
| 0307.60 | - Snails, other than sea snails : | — |
| 0307.60.10 | - - Live | — |
| 0307.60.20 | - - Fresh, chilled or frozen | — |
| 0307.60.40 | - - Dried, salted or in brine | — |
| 0307.60.50 | - - Smoked | — |
| 0307.71 | - - Live, fresh or chilled : | — |
| 0307.71.10 | - - - Live | — |
| 0307.71.20 | - - - Fresh or chilled | — |
| 0307.72.00 | - - Frozen | — |
| 0307.79 | - - Other : | — |
| 0307.79.30 | - - - Dried, salted or in brine | — |
| 0307.79.40 | - - - Smoked | — |
| 0307.81 | - - Live, fresh or chilled abalone (Haliotis spp.) : | — |
| 0307.81.10 | - - - Live | — |
| 0307.81.20 | - - - Fresh or chilled | — |
| 0307.82 | - - Live, fresh or chilled stromboid conchs (Strombus spp.) : | — |
| 0307.82.10 | - - - Live | — |
| 0307.82.20 | - - - Fresh or chilled | — |
| 0307.83.00 | - - Frozen abalone (Haliotis spp.) | — |
| 0307.84.00 | - - Frozen stromboid conchs (Strombus spp.) | — |
| 0307.87 | - - Other abalone (Haliotis spp.) : | — |
| 0307.87.10 | - - - Dried, salted or in brine | — |
| 0307.87.20 | - - - Smoked | — |
| 0307.88 | - - Other stromboid conchs (Strombus spp.) : | — |
| 0307.88.10 | - - - Dried, salted or in brine | — |
| 0307.88.20 | - - - Smoked | — |
| 0307.91 | - - Live, fresh or chilled : | — |
| 0307.91.10 | - - - Live | — |
| 0307.91.20 | - - - Fresh or chilled | — |
| 0307.92.00 | - - Frozen | — |
| 0307.99 | - - Other : | — |
| 0307.99.30 | - - - Dried, salted or in brine | — |
| 0307.99.40 | - - - Smoked | — |