| HS编码 | 商品名称 | 退税率 | 计量单位 | 海关监管 | 申报要素·检疫 | 编码对比 |
| 03028100.10 | 鲜或冷濒危鲨鱼
[Endangered shark, fresh or chilled,(excluding livers and roes)] |
0% | 千克/无 | ABEF | 查看详情 | -- |
| 03028100.90 | 鲜或冷其他鲨鱼
[Other sharks, fresh or chilled (excluding livers and roes)] |
9% | 千克/无 | AB | 查看详情 | 对比-03028100.10 |
| 03028200.00 | 鲜或冷魟鱼及鳐鱼（鳐科）
[Rays and skates(Rajidae), fresh or chilled,(excluding livers and roes)] |
9% | 千克/无 | AB | 查看详情 | 对比-03028100.90 |
| 03028300.00 | 鲜或冷南极犬牙鱼（南极犬牙鱼属）
[Toothfish(Dissostichus spp.), fresh or chilled (excluding livers and roes)] |
9% | 千克/无 | ABU | 查看详情 | 对比-03028200.00 |
| 03028400.00 | 鲜或冷尖吻鲈鱼(舌齿鲈属)
[Seabass(Dicentrarchus spp.), fresh or chilled,(excluding livers and roes)] |
9% | 千克/无 | AB | 查看详情 | 对比-03028300.00 |
| 03028500.00 | 鲜或冷菱羊鲷(鲷科)
[Seabream(Sparidae), fresh or chilled,(excluding livers and roes)] |
9% | 千克/无 | AB | 查看详情 | 对比-03028400.00 |
| 03028910.00 | 鲜或冷带鱼
[Scabber fish(Trichurius), fresh or chilled (excluding livers and roes)] |
9% | 千克/无 | AB | 查看详情 | 对比-03028500.00 |
| 03028920.00 | 鲜或冷黄鱼
[Yellow croaker(Pseudosicaena), fresh or chilled (excluding livers and roes)] |
9% | 千克/无 | AB | 查看详情 | 对比-03028910.00 |
| 03028930.00 | 鲜或冷鲳鱼(银鲳除外)
[Butterfish(Pamus), fresh or chilled (excluding Livers and roes)] |
9% | 千克/无 | AB | 查看详情 | 对比-03028920.00 |
| 03028940.00 | 鲜或冷的鲀
[Puffer fish, fresh or chilled (excluding livers and roes)] |
9% | 千克/无 | AB | 查看详情 | 对比-03028930.00 |
| 03028990.01 | 鲜或冷的其他鲈鱼
[Other perch, fresh or chilled (excluding livers and roes)] |
9% | 千克/无 | AB | 查看详情 | 对比-03028940.00 |
| 03028990.10 | 其他未列名濒危鲜或冷鱼
[Other endangered fish, fresh or chilled,(excluding livers and roes)] |
0% | 千克/无 | ABFE | 查看详情 | 对比-03028990.01 |
| 03028990.20 | 鲜或冷的平鲉属
[Fresh and cold flat scorpionfish genera(excluding livers and roes)] |
9% | 千克/无 | ABU | 查看详情 | 对比-03028990.10 |
| 03028990.30 | 鲜或冷的鲪鲉属（叶鳍鲉属）
[Fresh and cold Jun scorpionfish genera (excluding livers and roes)] |
9% | 千克/无 | ABU | 查看详情 | 对比-03028990.20 |
| 03028990.90 | 其他鲜或冷鱼
[Other fish, fresh or chilled,(excluding livers and roes)] |
9% | 千克/无 | AB | 查看详情 | 对比-03028990.30 |
| 03029100.10 | 鲜或冷濒危鱼种的肝、鱼卵及鱼精
[Fresh or cold endangered species of liver, fish eggs and fish sperm] |
0% | 千克/无 | ABFE | 查看详情 | 对比-03028990.90 |
| 03029100.20 | 鲜、冷的种用鱼卵（濒危除外） | 9% | 千克/无 | AB | 查看详情 | 对比-03029100.10 |
| 03029100.90 | 其他鲜或冷的鱼肝、鱼卵及鱼精
[Other fresh or cold liver, fish eggs and fish essence] |
9% | 千克/无 | AB | 查看详情 | 对比-03029100.20 |
| 03029200.10 | 鲜或冷濒危鲨鱼翅
[Fresh or cold endangered shark fin] |
0% | 千克/无 | ABFE | 查看详情 | 对比-03029100.90 |
| 03029200.90 | 其他鲜或冷鲨鱼翅
[Other fresh or cold shark fin] |
9% | 千克/无 | AB | 查看详情 | 对比-03029200.10 |