0305 幹、鹽醃或鹽水漬的魚；燻魚，不論在熏製前或熏製過程中是否烹煮
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process:
普通稅率（General）
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優惠稅率（Special）
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第二欄稅率（Column 2）
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計量單位
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下級編碼
0305.20 Livers, roes and milt of fish, dried, smoked, salted or in brine:
0305.20.20.00 Sturgeon roe
普通 7.5% · 優惠 Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
0305.20.40 Other
普通 Free
0305.20.40.20 Salmon roe
0305.20.40.40 Herring roe
0305.20.40.65 Other
0305.31.01.00 Tilapias (<i>Oreochromis spp</i>.), catfish (<i>Pangasius spp</i>., <i>Silurus sp</i>p., <i>Clarias spp</i>., I<i>ctalurus spp</i>.), carp (<i>Cyprinus spp</i>., <i>Carassius spp</i>., <i>Ctenopharyngodon idellus</i>, <i>Hypophthalmichthys spp</i>., <i>Cirrhinus spp</i>., <i>Mylopharyngodon piceus</i>, <i>Catla catla</i>, <i>Labeo spp</i>., <i>Osteochilus hasselti</i>, <i>Leptobarbus hoeveni</i>, <i>Megalobrama spp</i>.), eels (<i>Anguilla spp</i>.), Nile perch (<i>Lates niloticus</i>) and snakeheads (<i>Channa spp</i>.)
普通 Free
0305.32.00 Fish of the families <i>Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae</i> and <i>Muraenolepididae</i>
普通 Free
0305.32.00.10 Cod
0305.32.00.90 Other
0305.39 Other:
0305.39.20.00 Herrings, in immediate containers weighing with their contents 6.8 kg or less each
普通 4% · 優惠 Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG)
0305.39.40.00 Mackerel, in immediate containers weighing with their contents 6.8 kg or less each
普通 5% · 優惠 Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG)
0305.39.61 Other
普通 Free
0305.39.61.10 Herring
0305.39.61.80 Other
0305.41.00.00 Pacific salmon (<i>Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou</i> and <i>Oncorhynchus rhodurus</i>),Atlantic salmon (<i>Salmo salar</i>) and Danube salmon (<i>Hucho hucho</i>)
普通 5% · 優惠 Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG)
0305.42.00 Herrings (<i>Clupea harengus, Clupea pallasii</i>)
普通 Free
0305.42.00.20 Whole or beheaded but not otherwise processed
0305.42.00.50 Boneless
0305.42.00.60 Other
0305.43.00.00 Trout (<i>Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache</i> and <i>Oncorhynchus chrysogaster</i>)
普通 Free
0305.44.01.00 Tilapias (<i>Oreochromis spp</i>.), catfish (<i>Pangasius spp</i>., <i>Silurus spp</i>., <i>Clarias spp</i>.,<i> Ictalurus spp</i>.), carp (<i>Cyprinus spp</i>., <i>Carassius spp</i>., <i>Ctenopharyngodon idellus</i>, <i>Hypophthalmichthys spp</i>., <i>Cirrhinus spp</i>., <i>Mylopharyngodon piceus</i>, <i>Catla catla</i>, <i>Labeo spp</i>., <i>Osteochilus hasselti</i>, <i>Leptobarbus hoeveni</i>, <i>Megalobrama spp</i>.), eels <i>(Anguilla</i> <i>spp</i>.), Nile perch (<i>Lates niloticus</i>) and snakeheads <i>(Channa spp</i>.)
普通 Free
0305.49 Other:
0305.49.20.00 Mackerel
普通 Free
0305.49.40 Other
普通 Free
0305.49.40.20 Cod, cusk, haddock, hake (<i>Urophycis spp.</i>) and pollock
0305.49.40.45 Other
0305.51.00.00 Cod (<i>Gadus morhua, Gadus ogac, Gadus macrocephalus</i>)
普通 Free
0305.52.00.00 Tilapias (<i>Oreochromis spp</i>.), catfish (<i>Pangasius spp</i>., <i>Silurus spp</i>., <i>Clarias</i> <i>spp</i>., <i>Ictalurus spp</i>.), carp (<i>Cyprinus spp</i>., <i>Carassius spp</i>., <i>Ctenopharyngodon idellus</i>, <i>Hypophthalmichthys spp</i>., <i>Cirrhinus spp</i>., <i>Mylopharyngodon piceus</i>, <i>Catla catla</i>, <i>Labeo spp</i>., <i>Osteochilus hasselti</i>, <i>Leptobarbus hoeveni</i>, <i>Megalobrama spp</i>.), eels (<i>Anguilla spp</i>.), Nile perch (<i>Lates niloticus</i>) and snakeheads (<i>Channa spp</i>.)
普通 Free
0305.53.00.00 Fish of the families <i>Bregmacerotidae</i>,<i> Euclichthyidae</i>, <i>Gadidae</i>, <i>Macrouridae</i>,<i>Melanonidae</i>, <i>Merlucciidae</i>, <i>Moridae</i> and<i> Muraenolepididae</i>, other than cod (<i>Gadus morhua</i>, <i>Gadus ogac</i>, <i>Gadus macrocephalus</i>).
普通 Free
0305.54.00.00 Herrings (<i>Clupea harengus</i>, <i>Clupea pallasii</i>), anchovies (<i>Engraulis</i> <i>spp</i>.), sardines (<i>Sardina pilchardus</i>, <i>Sardinops spp</i>.), <i>sardinella</i> (<i>Sardinella spp</i>.), brisling or sprats (<i>Sprattus sprattus</i>), mackerel (<i>Scomber scombrus</i>, <i>Scomber australasicus</i>, <i>Scomber japonicus</i>), Indian mackerels (<i>Rastrelliger spp</i>.), seerfishes (<i>Scomberomorus</i> <i>spp</i>.), jack and horse mackerel (<i>Trachurus spp</i>.), jacks, crevalles (<i>Caranx spp</i>.), cobia (<i>Rachycentron canadum</i>), silver pomfrets (<i>Pampus spp</i>.), Pacific saury (<i>Cololabis saira</i>), scads (<i>Decapterus</i> <i>spp</i>.), capelin (<i>Mallotus villosus</i>), swordfish (<i>Xiphias gladius</i>), Kawakawa (<i>Euthynnus affinis</i>), bonitos (<i>Sarda spp</i>.), marlins, sailfishes, spearfish (<i>Istiophoridae</i>)
普通 Free
0305.59.00.01 Other
普通 Free
0305.61 Herrings (<i>Clupea harengus, Clupea pallasii</i>):
0305.61.20.00 In immediate containers weighing with their contents 6.8 kg or less each
普通 4% · 優惠 Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG)
0305.61.40.00 Other
普通 Free
0305.62.00 Cod (<i>Gadus morhua, Gadus ogac, Gadus macrocephalus</i>)
普通 Free
0305.62.00.10 Having a moisture content by weight over 50 percent
0305.62.00.25 Having a moisture content by weight over 45 percent but not over 50 percent
0305.62.00.30 Having a moisture content by weight over 43 percent but not over 45 percent
0305.62.00.45 Having a moisture content by weight not over 43 percent
0305.62.00.50 Having a moisture content by weight over 50 percent
0305.62.00.60 Having a moisture content by weight over 45 percent but not over 50 percent
0305.62.00.70 Having a moisture content by weight over 43 percent but not over 45 percent
0305.62.00.80 Having a moisture content by weight not over 43 percent
0305.63 Anchovies (<i>Engraulis spp.</i>):
0305.63.20.00 In airtight containers
普通 5% · 優惠 Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
0305.63.40.00 Other
普通 Free
0305.63.60.00 Other
普通 Free
0305.64 Tilapias (<i>Oreochromis spp</i>.), catfish (<i>Pangasius spp</i>., <i>Silurus spp</i>., <i>Clarias</i> <i>spp</i>., <i>Ictalurus spp</i>.), carp (<i>Cyprinus spp</i>., <i>Carassius spp</i>., <i>Ctenopharyngodon idellus</i>, <i>Hypophthalmichthys spp</i>., <i>Cirrhinus spp</i>., <i>Mylopharyngodon piceus</i>, <i>Catla catla</i>, <i>Labeo spp</i>., <i>Osteochilus hasselti</i>, <i>Leptobarbus hoeveni</i>, <i>Megalobrama spp</i>.), eels (<i>Anguilla spp</i>.), Nile perch (<i>Lates niloticus</i>) and snakeheads (<i>Channa spp</i>.):
0305.64.10.00 In immediate containers weighing with their contents 6.8 kg or less each
普通 Free
0305.64.50.00 Other
普通 0.5% · 優惠 Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
0305.69 Other:
0305.69.10 Cusk, haddock, hake (<i>Urophycis spp.</i>) and pollock
普通 Free
0305.69.10.21 Hake
0305.69.10.22 Pollock
0305.69.10.29 Haddock and cusk
0305.69.10.41 Hake
0305.69.10.42 Pollock
0305.69.10.49 Haddock and cusk
常見問題
什麼是 HS 編碼？
HS 編碼（Harmonized System）是國際通用的商品分類體系;美國 HTS（Harmonized Tariff Schedule）基於 HS 但包含本國細分。本頁數據來自 USITC,稅率以官方現行 HTS 為準,僅供參考、不構成報關或法律意見。
編碼與稅率數據來源:USITC HTS Export API。稅率以 USITC 官方現行 HTS 為準,本頁僅供參考;不構成報關或法律意見。