英国 · 品目· 45 个子目· 126 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→
英国税号（10 位）
本品目下 英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 |
|---|---|---|
| 0302111000 | Of the species oncorhynchus apache or oncorhynchus chrysogaster | 8.00 % |
| 0302112010 | For processing | 12.00 % |
| 0302112090 | Other | 12.00 % |
| 0302118011 | In the form of whole fish (with heads on), whether or not gilled, whether or not gutted, weighing 1,2 kg or less each; with heads off, whether or not gilled, whether or not gutted, weighing 1 kg or less each | 12.00 % |
| 0302118019 | Other | 12.00 % |
| 0302118090 | Other | 12.00 % |
| 0302130000 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus) | 2.00 % |
| 0302140010 | Atlantic salmon (salmo salar) | 2.00 % |
| 0302140090 | Danube salmon (hucho hucho) | 2.00 % |
| 0302190000 | Other | 8.00 % |
| 0302211000 | Lesser or greenland halibut (reinhardtius hippoglossoides) | 8.00 % |
| 0302213000 | Atlantic halibut (hippoglossus hippoglossus) | 8.00 % |
| 0302219000 | Pacific halibut (hippoglossus stenolepis) | 14.00 % |
| 0302220000 | Plaice (pleuronectes platessa) | 6.00 % |
| 0302230000 | Sole (solea spp.) | 14.00 % |
| 0302240000 | Turbots (psetta maxima) | 14.00 % |
| 0302291000 | Megrim (lepidorhombus spp.) | 14.00 % |
| 0302298000 | Other | 14.00 % |
| 0302311000 | For the industrial manufacture of products of heading 1604 | — |
| 0302319000 | Other | 20.00 % |
| 0302321000 | For the industrial manufacture of products of heading 1604 | — |
| 0302329000 | Other | 20.00 % |
| 0302331000 | For the industrial manufacture of products of heading 1604 | — |
| 0302339000 | Other | 20.00 % |
| 0302341000 | For the industrial manufacture of products of heading 1604 | — |
| 0302349000 | Other | 20.00 % |
| 0302351100 | For the industrial manufacture of products of heading 1604 | — |
| 0302351900 | Other | 20.00 % |
| 0302359100 | For the industrial manufacture of products of heading 1604 | — |
| 0302359900 | Other | 20.00 % |
| 0302361000 | For the industrial manufacture of products of heading 1604 | — |
| 0302369000 | Other | 20.00 % |
| 0302392000 | For the industrial manufacture of products of heading 1604 | — |
| 0302398000 | Other | 20.00 % |
| 0302410000 | Herrings (clupea harengus, clupea pallasii) | 0.00 % |
| 0302420000 | Anchovies (engraulis spp.) | 14.00 % |
| 0302431000 | Sardines of the species sardina pilchardus | 20.00 % |
| 0302433000 | Sardines of the genus sardinops; sardinella (sardinella spp.) | 14.00 % |
| 0302439000 | Brisling or sprats (sprattus sprattus) | 0.00 % |
| 0302440010 | Mackerel (scomber scombrus) | 0.00 % |
| 0302440090 | Other | 0.00 % |
| 0302451000 | Atlantic horse mackerel (trachurus trachurus) | 14.00 % |
| 0302453000 | Chilean jack mackerel (trachurus murphyi) | 14.00 % |
| 0302459010 | Horse mackerel (scad) (caranx trachurus) | 14.00 % |
| 0302459090 | Other | 14.00 % |
| 0302460000 | Cobia (rachycentron canadum) | 14.00 % |
| 0302470000 | Swordfish (xiphias gladius) | 14.00 % |
| 0302491100 | For the industrial manufacture of products of heading 1604 | — |
| 0302491900 | Other | 20.00 % |
| 0302499000 | Other | 14.00 % |
| 0302511020 | For processing | 12.00 % |
| 0302511080 | Other | 12.00 % |
| 0302519010 | For industrial manufacture | 12.00 % |
| 0302519090 | Other | 12.00 % |
| 0302520010 | With heads off, gilled and gutted, for processing | 6.00 % |
| 0302520090 | Other | 6.00 % |
| 0302530000 | Coalfish (pollachius virens) | 6.00 % |
| 0302541100 | Cape hake (shallow-water hake) (merluccius capensis) and deepwater hake (deepwater cape hake) (merluccius paradoxus) | 14.00 % |
| 0302541500 | Southern hake (merluccius australis) | 14.00 % |
| 0302541910 | Silver hake (merluccius bilinearis) | 14.00 % |
| 0302541920 | Hake of the species merluccius merluccius | 14.00 % |
| 0302541990 | Other | 14.00 % |
| 0302549000 | Hake of the genus urophycis | 14.00 % |
| 0302550000 | Alaska pollock (theragra chalcogramma) | 6.00 % |
| 0302560010 | Blue whiting (micromesistius poutassou) | 6.00 % |
| 0302560020 | Southern blue whiting (micromesistius australis) | 6.00 % |
| 0302591010 | For processing | 12.00 % |
| 0302591090 | Other | 12.00 % |
| 0302592000 | Whiting (merlangius merlangus) | 6.00 % |
| 0302593000 | Pollack (pollachius pollachius) | 6.00 % |
| 0302594000 | Ling (molva spp.) | 6.00 % |
| 0302599000 | Other | 14.00 % |
| 0302710000 | Tilapias (oreochromis spp.) | 8.00 % |
| 0302720000 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) | 8.00 % |
| 0302730000 | Carp (cyprinus spp., carassius spp., ctenopharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, leptobarbus hoeveni, megalobrama spp.) | 8.00 % |
| 0302740000 | Eels (anguilla spp.) | 0.00 % |
| 0302790000 | Other | 8.00 % |
| 0302811500 | Piked dogfish (squalus acanthias) and catsharks (scyliorhinus spp.) | 6.00 % |
| 0302813000 | Porbeagle shark (lamna nasus) | 8.00 % |
| 0302814000 | Blue shark (prionace glauca) | 8.00 % |
| 0302815000 | Shortfin mako shark (isurus oxyrinchus) | 8.00 % |
| 0302817000 | Other | 8.00 % |
| 0302820000 | Rays and skates (rajidae) | 14.00 % |
| 0302830000 | Toothfish (dissostichus spp.) | 14.00 % |
| 0302841000 | European sea bass (dicentrarchus labrax) | 14.00 % |
| 0302849000 | Other | 14.00 % |
| 0302851000 | Of the species dentex dentex or pagellus spp. | 14.00 % |
| 0302853000 | Gilt-head sea bream (sparus aurata) | 14.00 % |
| 0302859000 | Other | 14.00 % |
| 0302891000 | Freshwater fish | 8.00 % |
| 0302892100 | For the industrial manufacture of products of heading 1604 | — |
| 0302892900 | Other | 20.00 % |
| 0302893100 | Of the species sebastes marinus | 6.00 % |
| 0302893910 | Of the species sebastes mentella | 6.00 % |
| 0302893990 | Other | 6.00 % |
| 0302894000 | Ray's bream (brama spp.) | 14.00 % |
| 0302895000 | Monkfish (lophius spp.) | 14.00 % |
| 0302896000 | Pink cusk-eel (genypterus blacodes) | 6.00 % |
| 0302899030 | Red snapper (lutjanus purpureus), for processing | 14.00 % |
| 0302899040 | Fish of the species kathetostoma giganteum | 14.00 % |
| 0302899080 | Bogue (boops boops) | 14.00 % |
| 0302899090 | Other | 14.00 % |
| 0302910010 | Of herring (clupea harengus, clupea pallasii) | 10.00 % |
| 0302910030 | Of salmon | 10.00 % |
| 0302910040 | Of pike | 10.00 % |
| 0302910050 | Of atlantic bigeye tuna (thunnus obesus) | 10.00 % |
| 0302910096 | Hard fish roes, for processing | 10.00 % |
| 0302910097 | Other | 10.00 % |
| 0302920010 | Of dogfish of the species squalus acanthias | 8.00 % |
| 0302920020 | Of dogfish of the species scyliorhinus spp. | 8.00 % |
| 0302920090 | Other | 8.00 % |
| 0302990011 | Of the species oncorhynchus apache or oncorhynchus chrysogaster | 10.00 % |
| 0302990019 | Other | 10.00 % |
| 0302990020 | Mackerel (scomber scombrus, scomber australasicus, scomber japonicus) | 10.00 % |
| 0302990030 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus) | 10.00 % |
| 0302990040 | Atlantic salmon (salmo salar) and danube salmon (hucho hucho) | 10.00 % |
| 0302990045 | Other salmonidae | 10.00 % |
| 0302990050 | Redfish (sebastes spp.) | 10.00 % |
| 0302990055 | Herrings (clupea harengus, clupea pallasii) | 10.00 % |
| 0302990060 | Hake (merluccius spp., urophycis spp.) | 10.00 % |
| 0302990065 | Coalfish (pollachius virens) | 10.00 % |
| 0302990071 | Pacific halibut (hippoglossus stenolepis) | 10.00 % |
| 0302990079 | Other | 10.00 % |
| 0302990080 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) | 10.00 % |
| 0302990085 | Haddock (melanogrammus aeglefinus) | 10.00 % |
| 0302990090 | Other | 10.00 % |