| 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 |
| 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 | -- |
| 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 |