英国 · 品目· 28 个子目· 92 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→
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 |
|---|---|---|
| 0307111010 | Intended for human consumption | 0.00 % |
| 0307111090 | Other | 0.00 % |
| 0307119010 | Intended for human consumption | 8.00 % |
| 0307119090 | Other | 8.00 % |
| 0307120000 | Frozen | 8.00 % |
| 0307190010 | Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared | 8.00 % |
| 0307190090 | Other | 8.00 % |
| 0307211011 | Intended for human consumption | 8.00 % |
| 0307211019 | Other | 8.00 % |
| 0307211091 | Intended for human consumption | 8.00 % |
| 0307211099 | Other | 8.00 % |
| 0307219010 | Intended for human consumption | 10.00 % |
| 0307219090 | Other | 10.00 % |
| 0307221000 | Coquilles st jacques (pecten maximus) | 8.00 % |
| 0307229000 | Other | 8.00 % |
| 0307229500 | Other | 10.00 % |
| 0307291010 | Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared | 8.00 % |
| 0307291090 | Other | 8.00 % |
| 0307299010 | Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared | 10.00 % |
| 0307299090 | Other | 10.00 % |
| 0307311010 | Intended for human consumption | 10.00 % |
| 0307311090 | Other | 10.00 % |
| 0307319010 | Intended for human consumption | 8.00 % |
| 0307319090 | Other | 8.00 % |
| 0307321000 | Mytilus spp. | 10.00 % |
| 0307329000 | Perna spp. | 8.00 % |
| 0307392010 | Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared | 10.00 % |
| 0307392090 | Other | 10.00 % |
| 0307398010 | Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared | 8.00 % |
| 0307398090 | Other | 8.00 % |
| 0307421000 | Cuttle fish (sepia officinalis, rossia macrosoma, sepiola spp.) | 8.00 % |
| 0307422000 | Loligo spp. | 6.00 % |
| 0307423000 | Squid (ommastrephes spp., nototodarus spp., sepioteuthis spp.) | 8.00 % |
| 0307424000 | European flying squid (todarodes sagittatus) | 6.00 % |
| 0307429000 | Other | 10.00 % |
| 0307432100 | Lesser cuttle fish (sepiola rondeleti) | 6.00 % |
| 0307432500 | Other | 8.00 % |
| 0307432900 | Sepia officinalis, rossia macrosoma | 8.00 % |
| 0307433100 | Loligo vulgaris | 6.00 % |
| 0307433310 | For processing | 6.00 % |
| 0307433390 | Other | 6.00 % |
| 0307433510 | For processing | 6.00 % |
| 0307433590 | Other | 6.00 % |
| 0307433800 | Other | 6.00 % |
| 0307439110 | Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing | 8.00 % |
| 0307439120 | Whole or tentacles and fins, for processing | 8.00 % |
| 0307439190 | Other | 8.00 % |
| 0307439210 | Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing | 8.00 % |
| 0307439220 | Whole or tentacles and fins, for processing | 8.00 % |
| 0307439290 | Other | 8.00 % |
| 0307439500 | European flying squid (todarodes sagittatus) (ommastrephes sagittatus) | 6.00 % |
| 0307439921 | Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing | 10.00 % |
| 0307439929 | Whole or tentacles and fins, for processing | 10.00 % |
| 0307439931 | Other | 10.00 % |
| 0307439990 | Other | 10.00 % |
| 0307492010 | Smoked, whether or not cooked before or during the smoking process, not otherwise prepared | 8.00 % |
| 0307492090 | Other | 8.00 % |
| 0307494010 | Smoked, whether or not cooked before or during the smoking process, not otherwise prepared | 6.00 % |
| 0307494090 | Other | 6.00 % |
| 0307495010 | Smoked, whether or not cooked before or during the smoking process, not otherwise prepared | 8.00 % |
| 0307495090 | Other | 8.00 % |
| 0307496010 | Smoked, whether or not cooked before or during the smoking process, not otherwise prepared | 6.00 % |
| 0307496090 | Other | 6.00 % |
| 0307498010 | Smoked, whether or not cooked before or during the smoking process, not otherwise prepared | 10.00 % |
| 0307498090 | Other | 10.00 % |
| 0307510000 | Live, fresh or chilled | 8.00 % |
| 0307520000 | Frozen | 8.00 % |
| 0307590010 | Smoked, whether or not cooked before or during the smoking process, not otherwise prepared | 8.00 % |
| 0307590090 | Other | 8.00 % |
| 0307600000 | Snails, other than sea snails | 0.00 % |
| 0307710010 | Intended for human consumption | 10.00 % |
| 0307710090 | Other | 10.00 % |
| 0307721000 | Striped venus or other species of the family veneridae | 8.00 % |
| 0307729000 | Other | 10.00 % |
| 0307790010 | Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared | 10.00 % |
| 0307790090 | Other | 10.00 % |
| 0307810010 | Intended for human consumption | 10.00 % |
| 0307810090 | Other | 10.00 % |
| 0307820000 | Live, fresh or chilled stromboid conchs (strombus spp.) | 10.00 % |
| 0307830000 | Frozen abalone (haliotis spp.) | 10.00 % |
| 0307840000 | Frozen stromboid conchs (strombus spp.) | 10.00 % |
| 0307870010 | Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared | 10.00 % |
| 0307870090 | Other | 10.00 % |
| 0307880010 | Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared | 10.00 % |
| 0307880090 | Other | 10.00 % |
| 0307910010 | Common whelk (buccinum undatum) | 10.00 % |
| 0307910091 | Intended for human consumption | 10.00 % |
| 0307910099 | Other | 10.00 % |
| 0307920010 | Common whelk (buccinum undatum) | 10.00 % |
| 0307920090 | Other | 10.00 % |
| 0307990010 | Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared | 10.00 % |
| 0307990090 | Other | 10.00 % |