英国 · 品目· 43 个子目· 154 个税号
0303冻鱼，0304品目鱼片及其他鱼肉除外
Fish, frozen, excluding fish fillets and other fish meat of heading 0304
子目（6 位 WCO 统一）
030311红鲑→030312其他太平洋鲑鱼→030313大西洋鲑鱼和多瑙河鲑鱼→030314鳟鱼→030319其他→030323罗非鱼→030324鲶鱼→030325鲤鱼→030326鳗鱼→030329其他→030331大比目鱼→030332鲽鱼→030333鳎鱼→030334大菱鲆→030339其他→030341长鳍金枪鱼→030342黄鳍金枪鱼→030343鲣鱼→030344大眼金枪鱼→030345大西洋和太平洋蓝鳍金枪鱼→030346南方蓝鳍金枪鱼→030349其他→030351鲱鱼→030353沙丁鱼、小沙丁鱼及鲱鱼→030354鲭鱼→030355竹荚鱼→030356军曹鱼→030357剑鱼→030363鳕鱼→030364黑线鳕→030365青鳕→030366无须鳕→030367黄线狭鳕→030368蓝鳕→030369其他→030381狗鲨及其他鲨鱼→030382鳐鱼类→030383犬牙鱼→030384海鲈鱼→030389其他鱼类，不包括0303.91至0303.99项下食用鱼杂碎→030391肝、鱼卵及鱼精→030392鱼翅→030399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 |
|---|---|---|
| 0303110020 | Headed and gutted, for processing | 2.00 % |
| 0303110080 | Other | 2.00 % |
| 0303120020 | Oncorhynchus kisutch, oncorhynchus keta and oncorhynchus tschawytscha, headed and gutted, for processing | 2.00 % |
| 0303120080 | Other | 2.00 % |
| 0303130010 | Atlantic salmon (salmo salar) | 2.00 % |
| 0303130090 | Danube salmon (hucho hucho) | 2.00 % |
| 0303141000 | Of the species oncorhynchus apache or oncorhynchus chrysogaster | 8.00 % |
| 0303142000 | Of the species oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each | 12.00 % |
| 0303149011 | 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 % |
| 0303149019 | Other | 12.00 % |
| 0303149090 | Other | 12.00 % |
| 0303190010 | Of the genus coregone | 8.00 % |
| 0303190090 | Other | 8.00 % |
| 0303230000 | Tilapias (oreochromis spp.) | 8.00 % |
| 0303240000 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) | 8.00 % |
| 0303250000 | 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 % |
| 0303260000 | Eels (anguilla spp.) | 0.00 % |
| 0303290000 | Other | 8.00 % |
| 0303311000 | Lesser or greenland halibut (reinhardtius hippoglossoides) | 6.00 % |
| 0303313000 | Atlantic halibut (hippoglossus hippoglossus) | 6.00 % |
| 0303319000 | Pacific halibut (hippoglossus stenolepis) | 14.00 % |
| 0303320000 | Plaice (pleuronectes platessa) | 14.00 % |
| 0303330000 | Sole (solea spp.) | 6.00 % |
| 0303340000 | Turbots (psetta maxima) | 14.00 % |
| 0303391000 | Flounder (platichthys flesus) | 6.00 % |
| 0303393000 | Fish of the genus rhombosolea | 6.00 % |
| 0303395000 | Fish of the species pelotreis flavilatus or peltorhamphus novaezelandiae | 6.00 % |
| 0303398510 | Megrim (lepidorhombus spp.) | 14.00 % |
| 0303398580 | Flatfish (limanda aspera, lepidopsetta bilineata, pleuronectes quadrituberculatus, limanda ferruginea, lepidopsetta polyxystra, eopsetta jordani), for processing | 14.00 % |
| 0303398590 | Other | 14.00 % |
| 0303411000 | For the industrial manufacture of products of heading 1604 | — |
| 0303419000 | Other | 20.00 % |
| 0303422000 | For the industrial manufacture of products of heading 1604 | — |
| 0303429000 | Other | 20.00 % |
| 0303431000 | For the industrial manufacture of products of heading 1604 | — |
| 0303439000 | Other | 20.00 % |
| 0303441000 | For the industrial manufacture of products of heading 1604 | — |
| 0303449000 | Other | 20.00 % |
| 0303451200 | For the industrial manufacture of products of heading 1604 | — |
| 0303451800 | Other | 20.00 % |
| 0303459100 | For the industrial manufacture of products of heading 1604 | — |
| 0303459900 | Other | 20.00 % |
| 0303461000 | For the industrial manufacture of products of heading 1604 | — |
| 0303469000 | Other | 20.00 % |
| 0303492000 | For the industrial manufacture of products of heading 1604 | — |
| 0303498500 | Other | 20.00 % |
| 0303510020 | For processing | 0.00 % |
| 0303510090 | Other | 0.00 % |
| 0303531000 | Sardines of the species sardina pilchardus | 20.00 % |
| 0303533000 | Sardines of the genus sardinops; sardinella (sardinella spp.) | 14.00 % |
| 0303539000 | Brisling or sprats (sprattus sprattus) | 0.00 % |
| 0303541020 | Of the species scomber scombrus | 0.00 % |
| 0303541095 | Whole, for processing | 0.00 % |
| 0303541096 | Other | 0.00 % |
| 0303549000 | Of the species scomber australasicus | 14.00 % |
| 0303551000 | Atlantic horse mackerel (trachurus trachurus) | 14.00 % |
| 0303553000 | Chilean jack mackerel (trachurus murphyi) | 14.00 % |
| 0303559010 | Horse mackerel (scad) (caranx trachurus) | 14.00 % |
| 0303559080 | Other | 14.00 % |
| 0303560000 | Cobia (rachycentron canadum) | 14.00 % |
| 0303570000 | Swordfish (xiphias gladius) | 6.00 % |
| 0303591000 | Anchovies (engraulis spp.) | 14.00 % |
| 0303592100 | For the industrial manufacture of products of heading 1604 | — |
| 0303592900 | Other | 20.00 % |
| 0303599010 | Indian mackerel (rastrelliger spp.) | 14.00 % |
| 0303599090 | Other | 14.00 % |
| 0303631010 | For processing | 12.00 % |
| 0303631090 | Other | 12.00 % |
| 0303633010 | For processing | 12.00 % |
| 0303633090 | Other | 12.00 % |
| 0303639010 | For processing | 12.00 % |
| 0303639090 | Other | 12.00 % |
| 0303640010 | With heads off, gilled and gutted, for processing | 6.00 % |
| 0303640090 | Other | 6.00 % |
| 0303650000 | Coalfish (pollachius virens) | 6.00 % |
| 0303661110 | For processing | 14.00 % |
| 0303661190 | Other | 14.00 % |
| 0303661210 | For processing | 14.00 % |
| 0303661290 | Other | 14.00 % |
| 0303661310 | For processing | 14.00 % |
| 0303661390 | Other | 14.00 % |
| 0303661911 | For processing | 14.00 % |
| 0303661919 | Other | 14.00 % |
| 0303661980 | Hake of the species merluccius merluccius | 14.00 % |
| 0303661991 | For processing | 14.00 % |
| 0303661999 | Other | 14.00 % |
| 0303669000 | Hake of the genus urophycis | 14.00 % |
| 0303670010 | For processing | 14.00 % |
| 0303670090 | Other | 14.00 % |
| 0303681000 | Blue whiting (micromesistius poutassou) | 6.00 % |
| 0303689000 | Southern blue whiting (micromesistius australis) | 6.00 % |
| 0303691010 | For processing | 12.00 % |
| 0303691090 | Other | 12.00 % |
| 0303693000 | Whiting (merlangius merlangus) | 6.00 % |
| 0303695000 | Pollack (pollachius pollachius) | 14.00 % |
| 0303697000 | Blue grenadier (macruronus novaezelandiae) | 6.00 % |
| 0303698000 | Ling (molva spp.) | 6.00 % |
| 0303699000 | Other | 14.00 % |
| 0303811500 | Piked dogfish (squalus acanthias) and catsharks (scyliorhinus spp.) | 6.00 % |
| 0303813000 | Porbeagle shark (lamna nasus) | 8.00 % |
| 0303814000 | Blue shark (prionace glauca) | 8.00 % |
| 0303815000 | Shortfin mako shark (isurus oxyrinchus) | 8.00 % |
| 0303818000 | Other | 8.00 % |
| 0303820000 | Rays and skates (rajidae) | 14.00 % |
| 0303830000 | Toothfish (dissostichus spp.) | 14.00 % |
| 0303841000 | European sea bass (dicentrarchus labrax) | 14.00 % |
| 0303849000 | Other | 14.00 % |
| 0303891000 | Freshwater fish | 8.00 % |
| 0303892100 | For the industrial manufacture of products of heading 1604 | — |
| 0303892900 | Other | 20.00 % |
| 0303893100 | Of the species sebastes marinus | 6.00 % |
| 0303893910 | Of the species sebastes mentella | 6.00 % |
| 0303893990 | Other | 6.00 % |
| 0303894000 | Fish of the species orcynopsis unicolor | 0.00 % |
| 0303895000 | Sea bream (dentex dentex, pagellus spp.) | 14.00 % |
| 0303895500 | Gilt-head sea bream (sparus aurata) | 14.00 % |
| 0303896000 | Ray's bream (brama spp.) | 14.00 % |
| 0303896500 | Monkfish (lophius spp.) | 14.00 % |
| 0303897010 | For processing | 6.00 % |
| 0303897090 | Other | 6.00 % |
| 0303899012 | Fish of the species kathetostoma giganteum | 14.00 % |
| 0303899022 | Bogue (boops boops) | 14.00 % |
| 0303899030 | Pink cusk-eel (genypterus capensis) for processing | 14.00 % |
| 0303899092 | Other | 14.00 % |
| 0303911000 | Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate | — |
| 0303919010 | Of atlantic bigeye tuna (thunnus obesus) | 10.00 % |
| 0303919020 | Of herring (clupea harengus, clupea pallasii) | 10.00 % |
| 0303919096 | Hard fish roes, for processing | 10.00 % |
| 0303919099 | Other | 10.00 % |
| 0303921500 | Piked dogfish (squalus acanthias) and catsharks (scyliorhinus spp.) | 8.00 % |
| 0303923000 | Porbeagle shark (lamna nasus) | 8.00 % |
| 0303924000 | Blue shark (prionace glauca) | 8.00 % |
| 0303925000 | Shortfin mako shark (isurus oxyrinchus) | 8.00 % |
| 0303929000 | Other | 8.00 % |
| 0303990010 | Sockeye salmon (red salmon) (oncorhynchus nerka) | 10.00 % |
| 0303990015 | Other pacific salmon (oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus) | 10.00 % |
| 0303990020 | Atlantic salmon (salmo salar) | 10.00 % |
| 0303990025 | Danube salmon (hucho hucho) | 10.00 % |
| 0303990030 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | 10.00 % |
| 0303990035 | Other salmonidae | 10.00 % |
| 0303990040 | Of the species scomber scombrus or scomber japonicus | 10.00 % |
| 0303990045 | Of the species scomber australasicus | 10.00 % |
| 0303990050 | Lesser or greenland halibut (reinhardtius hippoglossoides) | 10.00 % |
| 0303990055 | Pacific halibut (hippoglossus stenolepis) | 10.00 % |
| 0303990060 | Atlantic halibut (hippoglossus hippoglossus) | 10.00 % |
| 0303990065 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) | 10.00 % |
| 0303990070 | Polar cod (boreogadus saida) | 10.00 % |
| 0303990075 | Herrings (clupea harengus, clupea pallasii) | 10.00 % |
| 0303990080 | Redfish (sebastes spp.) | 10.00 % |
| 0303990085 | Gilt-head sea bream (sparus aurata) | 10.00 % |
| 0303990087 | Haddock (melanogrammus aeglefinus) | 10.00 % |
| 0303990089 | Coalfish (pollachius virens) | 10.00 % |
| 0303990095 | Rays and skates (rajidae) | 10.00 % |
| 0303990099 | Other | 10.00 % |