英国 · 品目· 22 个子目· 192 个税号
0305鱼，干、盐腌或盐渍；熏鱼，不论是否烹煮
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
子目（6 位 WCO 统一）
030520鱼肝、鱼卵及鱼精，干、熏、盐腌或盐渍的→030531鱼片，干、盐腌或盐渍的，但未经熏制的→030532鳕形目鱼类→030539其他→030541熏鱼及鱼片(食用鱼杂碎除外)→030542鲱鱼→030543鳟鱼→030544熏鱼及鱼片(食用鱼杂碎除外)→030549其他→030551鳕鱼→030552干鱼(食用鱼杂碎除外，不论是否腌制但未经熏制)→030553鳕形目鱼类(鳕鱼除外)→030554干鱼(食用鱼杂碎除外，不论是否腌制但未经熏制)→030559干鱼(食用鱼杂碎除外，不论是否腌制但未经熏制)→030561鲱鱼→030562鳕鱼→030563凤尾鱼→030564腌制或盐水鱼 (非干熏)→030569腌制或盐水鱼 (非干熏)→030571鱼翅→030572鱼头、鱼尾及鱼鳔→030579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 |
|---|---|---|
| 0305200011 | Of herrings | 10.00 % |
| 0305200018 | Atlantic bluefin tuna (thunnus thynnus) | 10.00 % |
| 0305200019 | Of swordfish (xiphias gladius) | 10.00 % |
| 0305200021 | Bigeye tuna (thunnus obesus) | 10.00 % |
| 0305200035 | Hard fish roes, washed, cleaned of adherent organs and simply salted or in brine, for the manufacture of caviar substitutes | 10.00 % |
| 0305200041 | Hard fish roes, salted or in brine, for processing | 10.00 % |
| 0305200049 | Other | 10.00 % |
| 0305200072 | Smoked | 10.00 % |
| 0305200073 | Other | 10.00 % |
| 0305200074 | Smoked | 10.00 % |
| 0305200075 | Other | 10.00 % |
| 0305200076 | Smoked | 10.00 % |
| 0305200077 | Other | 10.00 % |
| 0305200078 | Smoked | 10.00 % |
| 0305200079 | Other | 10.00 % |
| 0305200096 | Smoked | 10.00 % |
| 0305200099 | Other | 10.00 % |
| 0305310010 | Carp (cyprinus carpio, carassius carassius, ctenopharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus) | 16.00 % |
| 0305310090 | Other | 16.00 % |
| 0305321100 | Cod of the species gadus macrocephalus | 16.00 % |
| 0305321910 | Cod of the species gadus morhua | 20.00 % |
| 0305321990 | Other | 20.00 % |
| 0305329000 | Other | 16.00 % |
| 0305391010 | Atlantic salmon (salmo salar) | 14.00 % |
| 0305391090 | Other | 14.00 % |
| 0305395000 | Lesser or greenland halibut (reinhardtius hippoglossoides), salted or in brine | 14.00 % |
| 0305399010 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | 16.00 % |
| 0305399020 | Fish of the species clupea ilisha, in brine | 16.00 % |
| 0305399030 | Atlantic bluefin tuna (thunnus thynnus) | 16.00 % |
| 0305399040 | Bigeye tuna (thunnus obesus) | 16.00 % |
| 0305399050 | Swordfish (xiphias gladius) | 16.00 % |
| 0305399060 | Gilt-head sea bream (sparus aurata) | 16.00 % |
| 0305399065 | Bogue (boops boops) | 16.00 % |
| 0305399070 | Sea bream (dentex dentex, pagellus spp.) | 16.00 % |
| 0305399080 | European sea bass (dicentrarchus labrax) | 16.00 % |
| 0305399090 | Other | 16.00 % |
| 0305410010 | Atlantic salmon (salmo salar) | 12.00 % |
| 0305410090 | Other | 12.00 % |
| 0305420000 | Herrings (clupea harengus, clupea pallasii) | 10.00 % |
| 0305430011 | 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; fillets weighing 400 g or less each | 14.00 % |
| 0305430019 | Other | 14.00 % |
| 0305430090 | Other | 14.00 % |
| 0305441000 | Eels (anguilla spp.) | 14.00 % |
| 0305449010 | Carp (cyprinus carpio, carassius carassius, ctenopharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus) | 14.00 % |
| 0305449090 | Other | 14.00 % |
| 0305491000 | Lesser or greenland halibut (reinhardtius hippoglossoides) | 14.00 % |
| 0305492000 | Atlantic halibut (hippoglossus hippoglossus) | 16.00 % |
| 0305493010 | Of the species scomber scombrus | 14.00 % |
| 0305493090 | Other | 14.00 % |
| 0305498010 | Atlantic bluefin tuna (thunnus thynnus) | 14.00 % |
| 0305498020 | Swordfish (xiphias gladius) | 14.00 % |
| 0305498035 | Gilt-head sea bream (sparus aurata) | 14.00 % |
| 0305498040 | Sea bream (dentex dentex, pagellus spp.) | 14.00 % |
| 0305498050 | European sea bass (dicentrarchus labrax) | 14.00 % |
| 0305498060 | Bigeye tuna (thunnus obesus) | 14.00 % |
| 0305498090 | Other | 14.00 % |
| 0305511010 | Of the species gadus morhua | 12.00 % |
| 0305511020 | Of the species gadus ogac | 12.00 % |
| 0305511090 | Of the species gadus macrocephalus | 12.00 % |
| 0305519010 | Of the species gadus morhua | 12.00 % |
| 0305519020 | Of the species gadus ogac | 12.00 % |
| 0305519030 | Of the species gadus macrocephalus | 12.00 % |
| 0305520010 | Carp (cyprinus carpio, carassius carassius, ctenopharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus) | 12.00 % |
| 0305520090 | Other | 12.00 % |
| 0305531010 | Dried, unsalted | 12.00 % |
| 0305531090 | Dried, salted | 12.00 % |
| 0305539010 | Coalfish (pollachius virens), salted and dried | 12.00 % |
| 0305539020 | Bleu ling (molva dipterygia dipterygia) | 12.00 % |
| 0305539030 | Tusk (brosme brosme) | 12.00 % |
| 0305539040 | Ling (molva molva) | 12.00 % |
| 0305539090 | Other | 12.00 % |
| 0305543000 | Herrings (clupea harengus, clupea pallasii) | 12.00 % |
| 0305545000 | Anchovies (engraulis spp.) | 10.00 % |
| 0305549010 | Swordfish (xiphias gladius) | 12.00 % |
| 0305549090 | Other | 12.00 % |
| 0305597000 | Atlantic halibut (hippoglossus hippoglossus) | 14.00 % |
| 0305598540 | Atlantic bluefin tuna (thunnus thynnus) | 12.00 % |
| 0305598545 | Bigeye tuna (thunnus obesus) | 12.00 % |
| 0305598561 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and onchorhynchus chrysogaster) | 12.00 % |
| 0305598564 | Gilt-head sea bream (sparus aurata) | 12.00 % |
| 0305598565 | Sea bream (dentex dentex, pagellus spp.) | 12.00 % |
| 0305598567 | Sea bass (dicentrarchus labrax) | 12.00 % |
| 0305598570 | Lesser or greenland halibut (reinhardtius hippoglossoides), and pacific halibut (hippoglossus stenolepis) | 12.00 % |
| 0305598590 | Other | 12.00 % |
| 0305610000 | Herrings (clupea harengus, clupea pallasii) | 12.00 % |
| 0305620020 | Of the species gadus morhua | 12.00 % |
| 0305620025 | Of the species gadus ogac | 12.00 % |
| 0305620029 | Of the species gadus macrocephalus | 12.00 % |
| 0305620050 | Of the species gadus morhua | 12.00 % |
| 0305620060 | Of the species gadus ogac | 12.00 % |
| 0305620090 | Of the species gadus macrocephalus | 12.00 % |
| 0305630010 | Engraulis anchoita, for processing | 10.00 % |
| 0305630090 | Other | 10.00 % |
| 0305640010 | Carp (cyprinus carpio, carassius carassius, ctenopharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus) | 12.00 % |
| 0305640090 | Other | 12.00 % |
| 0305691010 | For processing | 12.00 % |
| 0305691090 | Other | 12.00 % |
| 0305693000 | Atlantic halibut (hippoglossus hippoglossus) | 14.00 % |
| 0305695000 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus), atlantic salmon (salmo salar) and danube salmon (hucho hucho) | 10.00 % |
| 0305698020 | Fish of the species clupea ilisha, in brine | 12.00 % |
| 0305698025 | Snoek (barracouta) (thyrsites atun) | 12.00 % |
| 0305698030 | Atlantic bluefin tuna (thunnus thynnus) | 12.00 % |
| 0305698040 | Bigeye tuna (thunnus obesus) | 12.00 % |
| 0305698050 | Swordfish (xiphias gladius) | 12.00 % |
| 0305698061 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and onchorhynchus chrysogaster) | 12.00 % |
| 0305698064 | Gilt-head sea bream (sparus aurata) | 12.00 % |
| 0305698065 | Sea bream (dentex dentex, pagellus spp.) | 12.00 % |
| 0305698067 | European sea bass (dicentrarchus labrax) | 12.00 % |
| 0305698070 | Lesser or greenland halibut (reinhardtius hippoglossoides), and pacific halibut (hippoglossus stenolepis) | 12.00 % |
| 0305698090 | Other | 12.00 % |
| 0305711510 | Smoked | 12.00 % |
| 0305711590 | Other | 12.00 % |
| 0305713010 | Smoked | 12.00 % |
| 0305713090 | Other | 12.00 % |
| 0305714010 | Smoked | 12.00 % |
| 0305714090 | Other | 12.00 % |
| 0305715010 | Smoked | 12.00 % |
| 0305715090 | Other | 12.00 % |
| 0305719010 | Smoked | 12.00 % |
| 0305719090 | Other | 12.00 % |
| 0305720010 | Salted | 12.00 % |
| 0305720015 | Unsalted | 12.00 % |
| 0305720020 | Salted | 12.00 % |
| 0305720025 | Unsalted | 12.00 % |
| 0305720030 | Salted | 12.00 % |
| 0305720035 | Unsalted | 12.00 % |
| 0305720038 | Salted | 12.00 % |
| 0305720039 | Unsalted | 12.00 % |
| 0305720041 | Anchovies (engraulis spp.) | 12.00 % |
| 0305720044 | Herring (clupea harengus, clupea pallasii) | 12.00 % |
| 0305720045 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus), atlantic salmon (salmo salar) and danube salmon (hucho hucho) | 12.00 % |
| 0305720046 | Atlantic halibut (hippoglossus hippoglossus) | 12.00 % |
| 0305720047 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | 12.00 % |
| 0305720049 | Other | 12.00 % |
| 0305720050 | Of the species gadus morhua | 12.00 % |
| 0305720051 | Anchovies (engraulis spp.) | 12.00 % |
| 0305720052 | Of the species gadus ogac | 12.00 % |
| 0305720053 | Herring (clupea harengus, clupea pallasii) | 12.00 % |
| 0305720054 | Of the species gadus macrocephalus | 12.00 % |
| 0305720055 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus), atlantic salmon (salmo salar) and danube salmon (hucho hucho) | 12.00 % |
| 0305720056 | Of the species boreogadus saida | 12.00 % |
| 0305720057 | Atlantic halibut (hippoglossus hippoglossus) | 12.00 % |
| 0305720058 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | 12.00 % |
| 0305720059 | Other | 12.00 % |
| 0305720060 | Of the species gadus morhua | 12.00 % |
| 0305720061 | Anchovies (engraulis spp.) | 12.00 % |
| 0305720062 | Of the species gadus ogac | 12.00 % |
| 0305720063 | Herring (clupea harengus, clupea pallasii) | 12.00 % |
| 0305720064 | Of the species boreogadus saida | 12.00 % |
| 0305720065 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus), atlantic salmon (salmo salar) and danube salmon (hucho hucho) | 12.00 % |
| 0305720069 | Of the species gadus macrocephalus | 12.00 % |
| 0305720071 | Atlantic halibut (hippoglossus hippoglossus) | 12.00 % |
| 0305720072 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | 12.00 % |
| 0305720079 | Other | 12.00 % |
| 0305720091 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | 12.00 % |
| 0305720099 | Other | 12.00 % |
| 0305790010 | Salted | 12.00 % |
| 0305790015 | Unsalted | 12.00 % |
| 0305790020 | Salted | 12.00 % |
| 0305790025 | Unsalted | 12.00 % |
| 0305790030 | Salted | 12.00 % |
| 0305790035 | Unsalted | 12.00 % |
| 0305790038 | Salted | 12.00 % |
| 0305790039 | Unsalted | 12.00 % |
| 0305790041 | Anchovies (engraulis spp.) | 12.00 % |
| 0305790044 | Herring (clupea harengus, clupea pallasii) | 12.00 % |
| 0305790045 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus), atlantic salmon (salmo salar) and danube salmon (hucho hucho) | 12.00 % |
| 0305790046 | Atlantic halibut (hippoglossus hippoglossus) | 12.00 % |
| 0305790047 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | 12.00 % |
| 0305790049 | Other | 12.00 % |
| 0305790050 | Of the species gadus morhua | 12.00 % |
| 0305790051 | Anchovies (engraulis spp.) | 12.00 % |
| 0305790052 | Of the species gadus ogac | 12.00 % |
| 0305790053 | Herring (clupea harengus, clupea pallasii) | 12.00 % |
| 0305790054 | Of the species gadus macrocephalus | 12.00 % |
| 0305790055 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus), atlantic salmon (salmo salar) and danube salmon (hucho hucho) | 12.00 % |
| 0305790056 | Of the species boreogadus saida | 12.00 % |
| 0305790057 | Atlantic halibut (hippoglossus hippoglossus) | 12.00 % |
| 0305790058 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | 12.00 % |
| 0305790059 | Other | 12.00 % |
| 0305790060 | Of the species gadus morhua | 12.00 % |
| 0305790061 | Anchovies (engraulis spp.) | 12.00 % |
| 0305790062 | Of the species gadus ogac | 12.00 % |
| 0305790063 | Herring (clupea harengus, clupea pallasii) | 12.00 % |
| 0305790064 | Of the species boreogadus saida | 12.00 % |
| 0305790065 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus), atlantic salmon (salmo salar) and danube salmon (hucho hucho) | 12.00 % |
| 0305790069 | Of the species gadus macrocephalus | 12.00 % |
| 0305790071 | Atlantic halibut (hippoglossus hippoglossus) | 12.00 % |
| 0305790072 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | 12.00 % |
| 0305790079 | Other | 12.00 % |
| 0305790091 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | 12.00 % |
| 0305790099 | Other | 12.00 % |