税则税目
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| 海关编码 | 编码名称 | 单位 | 普通税率 | 特别税率 | 2栏税率 | 定额数量 | 附加税 | 操作 |
|---|---|---|---|---|---|---|---|---|
| Fats and oils and their fractions, of marine mammals |
kg
|
1.7¢/kg + 5%
|
Free
|
6.6¢/kg + 20%
|
-
|
-
|
||
| Other |
kg
|
-
|
-
|
-
|
-
|
-
|
||
| Menhaden |
kg
|
-
|
-
|
-
|
-
|
-
|
||
| Herring |
kg
|
1¢/kg
|
Free
|
8¢/kg
|
-
|
-
|
||
| Cod |
kg
|
Free
|
-
|
Free
|
-
|
-
|
||
| Other |
kg
|
2.5%
|
Free
|
6.6¢/kg + 10%
|
-
|
-
|
||
| Cod |
kg
|
Free
|
-
|
Free
|
-
|
-
|
| 商品编码层级 | 单位 | 普通税率 | 特别税率 | 2栏税率 | 定额数量 | 附加税 | 操作 |
|---|---|---|---|---|---|---|---|
|
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3
Animal or Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes
|
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|
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1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
|
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|
-
150420
Fats and oils and their fractions, of fish, other than liver oils:
|
|||||||
|
kg
|
-
|
-
|
-
|
-
|
-
|
||
|
kg
|
-
|
-
|
-
|
-
|
-
|
||
|
kg
|
1¢/kg
|
Free
|
8¢/kg
|
-
|
-
|
||
|
kg
|
Free
|
-
|
Free
|
-
|
-
|
||
|
-
150410
Fish-liver oils and their fractions:
|
|||||||
|
kg
|
2.5%
|
Free
|
6.6¢/kg + 10%
|
-
|
-
|
||
|
kg
|
Free
|
-
|
Free
|
-
|
-
|
||
|
-
子目
|
|||||||
|
kg
|
1.7¢/kg + 5%
|
Free
|
6.6¢/kg + 20%
|
-
|
-
|
||