第 3 章 魚類、甲殼類、軟體類及其他水產無脊椎動物
魚類、甲殼類、軟體類及其他水產無脊椎動物（HS 第 3 章）所有商品的台灣進口關稅稅率、輸入規定與稅則號列（CCC Code）查詢，共 668 個號列。點各品項看詳細稅率與進口稅試算，或用 進口稅試算機
0301 活魚
- 03011100101 10%
- 03011100209 10%
- 03011100316 10%
- 03011100325 10%
- 03011100334 10%
- 03011100343 10%
- 03011100352 10%
- 03011100361 10%
- 03011100370 10%
- 03011100904 10%
- 03011900103 10%
- 03011900210 10%
- 03011900906 10%
- 03019100006 15%
- 03019210101 15%
- 03019210209 15%
- 03019210307 15%
- 03019210904 15%
- 03019220109 0%
- 03019220207 0%
- 03019220305 0%
- 03019300004 20%
- 03019400003 15%
- 03019500002 15%
- 03019910104 0%
- 03019910202 0%
- 03019910300 0%
- 03019910408 0%
- 03019910514 0%
- 03019910523 0%
- 03019910621 0%
- 03019910630 0%
- 03019910649 0%
- 03019910658 0%
- 03019910667 0%
- 03019910701 0%
- 03019910809 0%
- 03019910916 0%
- 03019910925 0%
- 03019921003 NT$10.8/KGM or 18% whichever is higher
- 03019922002 20%
- 03019929103 15%
- 03019929201 15%
- 03019929309 15%
- 03019929416 15%
- 03019929425 15%
- 03019929434 15%
- 03019929443 15%
- 03019929452 15%
- 03019929461 15%
- 03019929470 15%
- 03019929489 15%
- 03019929498 15%
- 03019929513 15%
- 03019929522 15%
- 03019929531 15%
- 03019929540 15%
- 03019929559 15%
- 03019929568 15%
- 03019929577 15%
- 03019929602 15%
- 03019929719 15%
- 03019929728 15%
- 03019929737 15%
- 03019929915 15%
- 03019929924 15%
0302 生鮮或冷藏魚（第０３０４節之切片、及其他魚肉除外）
- 03021100002 15%
- 03021300000 10%
- 03021400009 10%
- 03021900004 15%
- 03022100000 12.5%
- 03022200009 15%
- 03022300008 15%
- 03022400007 15%
- 03022900002 15%
- 03023100008 10%
- 03023200007 10%
- 03023300006 20%
- 03023400005 15%
- 03023500004 15%
- 03023600003 15%
- 03023900000 15%
- 03024100006 30%
- 03024200005 25%
- 03024300004 30%
- 03024400003 NT$9.3/KGM or 30% whichever is higher
- 03024500002 20%
- 03024600001 25%
- 03024700000 25%
- 03024910006 27%
- 03024920004 NT$9/KGM or 17.5% whichever is higher
- 03024930002 20%
- 03024940000 42.5%
- 03024990107 25%
- 03024990900 25%
- 03025100003 12.5%
- 03025200002 15%
- 03025300001 15%
- 03025400000 25%
- 03025500009 25%
- 03025600008 25%
- 03025900005 25%
- 03027100009 25%
- 03027200008 25%
- 03027300007 25%
- 03027400006 15%
- 03027900001 25%
- 03028100105 25%
- 03028100203 25%
- 03028100301 25%
- 03028100409 25%
- 03028100515 25%
- 03028100524 25%
- 03028100533 25%
- 03028100542 25%
- 03028100551 25%
- 03028100560 25%
- 03028100908 25%
- 03028200006 25%
- 03028300005 25%
- 03028400004 25%
- 03028500003 25%
- 03028910007 NT$30/KGM
- 03028920005 26%
- 03028930003 NT$23/KGM or 17.5% whichever is higher
- 03028951007 NT$10.8/KGM or 18% whichever is higher
- 03028952006 15%
- 03028960006 NT$9/KGM or 17.5% whichever is higher
- 03028970004 20%
- 03028981001 12.5%
- 03028982000 37.5%
- 03028984106 42.5%
- 03028984909 42.5%
- 03028985007 30%
- 03028989101 25%
- 03028989218 25%
- 03028989227 25%
- 03028989236 25%
- 03028989254 25%
- 03028989307 25%
- 03028989414 25%
- 03028989423 25%
- 03028989502 25%
- 03028989600 25%
- 03028989708 25%
- 03028989806 25%
- 03028989913 25%
- 03028989922 25%
- 03029110003 27%
- 03029120001 15%
- 03029200004 17.5%
- 03029910103 17.5%
- 03029910906 17.5%
- 03029920101 12.5%
- 03029920904 12.5%
- 03029990106 12.5%
- 03029990204 12.5%
- 03029990909 12.5%
0303 冷凍魚（第０３０４節之切片及其他魚肉除外）
- 03031100001 10%
- 03031200000 10%
- 03031300009 10%
- 03031400008 15%
- 03031900003 15%
- 03032300007 25%
- 03032400006 25%
- 03032500005 25%
- 03032600004 12.5%
- 03032900001 25%
- 03033100007 12.5%
- 03033200006 15%
- 03033300005 15%
- 03033400004 12.5%
- 03033900009 12.5%
- 03034100005 10%
- 03034200004 10%
- 03034300003 20%
- 03034400002 17.5%
- 03034500001 17.5%
- 03034600000 17.5%
- 03034900007 17.5%
- 03035100002 25%
- 03035300000 30%
- 03035400107 NT$7.3/KGM or 25% whichever is higher
- 03035400900 NT$7.3/KGM or 25% whichever is higher
- 03035500008 20%
- 03035600007 25%
- 03035700006 25%
- 03035910002 20%
- 03035920000 NT$6.42/KGM or 12.5% whichever is higher
- 03035930008 20%
- 03035940006 50%
- 03035990103 25%
- 03035990201 25%
- 03035990906 25%
- 03036300008 12.5%
- 03036400007 15%
- 03036500006 15%
- 03036600005 10%
- 03036700004 10%
- 03036800003 25%
- 03036910000 10%
- 03036990003 25%
- 03038100104 25%
- 03038100202 25%
- 03038100300 25%
- 03038100408 25%
- 03038100514 25%
- 03038100523 25%
- 03038100532 25%
- 03038100541 25%
- 03038100550 25%
- 03038100569 25%
- 03038100907 25%
- 03038200005 25%
- 03038300004 25%
- 03038400003 25%
- 03038910006 NT$25/KGM
- 03038920004 27%
- 03038930002 NT$23/KGM or 17.5% whichever is higher
- 03038951006 NT$10.8/KGM or 18% whichever is higher
- 03038952005 12.5%
- 03038960005 10%
- 03038970003 20%
- 03038981000 25%
- 03038982009 37.5%
- 03038984105 50%
- 03038984203 50%
- 03038984908 50%
- 03038985104 30%
- 03038985907 30%
- 03038989100 25%
- 03038989208 25%
- 03038989315 25%
- 03038989324 25%
- 03038989333 25%
- 03038989351 25%
- 03038989422 25%
- 03038989431 25%
- 03038989440 25%
- 03038989501 25%
- 03038989609 25%
- 03038989707 25%
- 03038989805 25%
- 03038989903 25%
- 03039110002 25%
- 03039120108 11%
- 03039120901 11%
- 03039200003 17.5%
- 03039910102 17.5%
- 03039910905 17.5%