| 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 |
| 03035990.10 | 冻毛鳞鱼，但食用杂碎除外 | 9% | 千克/无 | AB | 查看详情 | -- |
| 03035990.90 | 其他冻0303.5项下的鱼 | 9% | 千克/无 | AB | 查看详情 | 对比-03035990.10 |
| 03036300.00 | 冻鳕鱼(大西洋鳕鱼、格陵兰鳕鱼、太平洋鳕鱼)
[Cod(Gadus morhua, Gadusogac, Gadus macrocephalus),frozen,excluding livers and roes] |
9% | 千克/无 | AB | 查看详情 | 对比-03035990.90 |
| 03036400.00 | 冻黑线鳕鱼（黑线鳕）
[Haddock（Melanogrammus aeglefinus）,frozen,excluding livers and roes] |
9% | 千克/无 | AB | 查看详情 | 对比-03036300.00 |
| 03036500.00 | 冻绿青鳕鱼
[Coalfish(Pollachius virens),frozen,excluding livers and roes] |
9% | 千克/无 | AB | 查看详情 | 对比-03036400.00 |
| 03036600.00 | 冻狗鳕鱼(无须鳕属、长鳍鳕属)
[Hake(Merluccius spp. Urophycis spp.),frozen,excluding livers and roes] |
9% | 千克/无 | AB | 查看详情 | 对比-03036500.00 |
| 03036700.00 | 冻阿拉斯加狭鳕鱼
[Alaska Pollack(Theragra chalcogramma),frozen,excluding livers and roes] |
9% | 千克/无 | ABU | 查看详情 | 对比-03036600.00 |
| 03036800.00 | 冻蓝鳕鱼（小鳍鳕、南蓝鳕）
[Blue whitings(Micromesistius poutassou, Micromesistius australis),frozen,excluding livers and roes] |
9% | 千克/无 | AB | 查看详情 | 对比-03036700.00 |
| 03036900.00 | 冻的其他犀鳕科、多丝真鳕科、鳕科、长尾鳕科、黑鳕科、无须鳕科、深海鳕科及南极鳕科鱼
[Others fish of the famillies Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Moridae and Muraenolepididae, frozen,excluding livers and roes] |
9% | 千克/无 | AB | 查看详情 | 对比-03036800.00 |
| 03038100.10 | 冻濒危鲨鱼
[Endangered shark,(excluding livers and roes), frozen] |
0% | 千克/无 | ABFE | 查看详情 | 对比-03036900.00 |
| 03038100.90 | 冻其他鲨鱼
[Other sharks, (excluding livers and roes), frozen] |
9% | 千克/无 | AB | 查看详情 | 对比-03038100.10 |
| 03038200.00 | 冻魟鱼及鳐鱼（鳐科）
[Rays and skates(Rajidae),frozen,excluding livers and roes] |
9% | 千克/无 | AB | 查看详情 | 对比-03038100.90 |
| 03038300.00 | 冻南极犬牙鱼（南极犬牙鱼属）
[Toothfish(Dissostichus spp.),frozen,excluding livers and roes] |
9% | 千克/无 | ABU | 查看详情 | 对比-03038200.00 |
| 03038400.00 | 冻尖吻鲈鱼(舌齿鲈属)
[Seabass(Dicentrarchus spp.), frozen,(excluding livers and roes)] |
9% | 千克/无 | AB | 查看详情 | 对比-03038300.00 |
| 03038910.00 | 冻带鱼
[Scabber fish(Trichurius),frozen,excluding livers and roes] |
9% | 千克/无 | AB | 查看详情 | 对比-03038400.00 |
| 03038920.00 | 冻黄鱼
[Yellow croaker(Pseudosicaena),frozen,excluding livers and roes] |
9% | 千克/无 | AB | 查看详情 | 对比-03038910.00 |
| 03038930.00 | 冻鲳鱼(银鲳除外)
[Butterfish(Pampus),frozen,excluding livers and roes] |
9% | 千克/无 | AB | 查看详情 | 对比-03038920.00 |
| 03038990.01 | 其他冻鲈鱼
[Other perch, frozen (excluding livers and roes)] |
9% | 千克/无 | AB | 查看详情 | 对比-03038930.00 |
| 03038990.10 | 其他未列名濒危冻鱼
[Other endangered fish frozen, not elsewhere specified or included,(excluding livers and roes)] |
0% | 千克/无 | ABFE | 查看详情 | 对比-03038990.01 |
| 03038990.20 | 冻平鲉属鱼
[Frozen flat scorpionfish genera(excluding livers and roes)] |
9% | 千克/无 | ABU | 查看详情 | 对比-03038990.10 |