| 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 |
| 03027100.00 | 鲜或冷罗非鱼（口孵非鲫属）
[Tilapias(Oreochromis spp.), fresh or chilled (excluding livers and roes)] |
9% | 千克/无 | AB | 查看详情 | -- |
| 03027200.00 | 鲜或冷鲶鱼（(鱼芒)鲶属、鲶属、胡鲶属、真鮰属）
[Catfish(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.),fresh or chilled, excluding livers and roes] |
9% | 千克/无 | AB | 查看详情 | 对比-03027100.00 |
| 03027300.00 | 鲜或冷鲤科鱼（鲤属、鲫属、草鱼、鲢属、鲮属、青鱼、卡特拉鲃、野鲮属、哈氏纹唇鱼、何氏细须鲃、鲂属）
[Carp(Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus),fresh or chilled, excluding livers and roes] |
9% | 千克/无 | AB | 查看详情 | 对比-03027200.00 |
| 03027400.10 | 鲜或冷花鳗鲡
[Marbled eels, fresh or chilled,(excluding livers and roes)] |
9% | 千克/无 | ABE | 查看详情 | 对比-03027300.00 |
| 03027400.20 | 鲜或冷欧洲鳗鲡
[European eels, fresh or chilled,(excluding livers and roes)] |
9% | 千克/无 | ABEF | 查看详情 | 对比-03027400.10 |
| 03027400.90 | 其他鲜或冷鳗鱼（鳗鲡属）
[Other eels, fresh or chilled,(excluding livers and roes)] |
9% | 千克/无 | AB | 查看详情 | 对比-03027400.20 |
| 03027900.01 | 鲜或冷尼罗河鲈鱼（尼罗尖吻鲈）
[Nile perch(Lates niloticus) , fresh or chilled,(excluding livers and roes)] |
9% | 千克/无 | AB | 查看详情 | 对比-03027400.90 |
| 03027900.90 | 鲜或冷的黑鱼（鳢属）
[Snakeheads(Channa spp.), fresh or chilled,(excluding livers and roes)] |
9% | 千克/无 | AB | 查看详情 | 对比-03027900.01 |
| 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 | 对比-03027900.90 |
| 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 |