Annex 3.04 - Schedule of the Republic of China (Taiwan) for the Republic of El Salvador

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01第一章 活動物 Chapter 1 Live animals

0101馬、驢、騾及駃騠 Live horses, asses, mules and hinnies

010110純種繁殖用 Pure-bred breeding animals

01011000馬、驢,純種繁殖用 Live horses and asses , pure-bred breeding animals

2.50% A

010190其他 Other

01019000其他馬、驢、騾及駃騠 Live horses , asses , mules and hinnies , other than pure-bred breeding animals

2.50% A

0102 Live bovine animals

010210純種繁殖用 Pure-bred breeding animals

01021000牛,純種繁殖用 Live bovine animals, pure-bred breeding animals

2.50% A

010290其他 Other

01029000牛,純種繁殖用除外 Live bovine animals, other than pure-bred breeding animals

5.00% B

0103 Live swine

010310純種繁殖用 Pure-bred breeding animals

01031000豬,純種繁殖用 Live swine, pure-bred breeding animals 2.50% A

01039-其他︰ -Other:

010391重量少於50公斤者 Weighing less than 50 kg

01039100豬,重量少於50公斤者,純種繁

殖用除外

Live swine, weighing less than 50 kg, other than pure-bred breeding animals

5.00% B

010392重量50公斤及以上者 Weighing 50 kg or more

01039200豬,重量50公斤及以上者,純種

繁殖用除外

Live swine, weighing 50kg or more, other than pure-bred breeding animals

5.00% B

0104綿羊及山羊 Live sheep and goats

010410綿羊 Sheep

01041000綿羊 Live sheep 8.70% C

010420山羊 Goats

01042000山羊 Live goats 8.70% C

0105家禽,係指雞、鴨、鵝、火雞及珍 珠雞

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls

01051-重量185公克及以下者︰ -Weighing not more than 185 g:

010511飼養之雞 Fowls of the species Gallus domesticus

01051110雞,純種繁殖用,重量185公克

及以下者

Live fowls, pure-bred breeding animals, weighing not more than 185 g

Free A

01051120雞,純種繁殖用除外,重量185

公克及以下者

Live fowls, other than pure-bred breeding animals, weighing not more than 185 g

4.10% A

010512火雞 Turkeys

01051210火雞,純種繁殖用,重量185公

克及以下者

Live turkeys, pure-bred breeding animals, weighing not more than 185 g

Free A

01051220火雞,純種繁殖用除外,重量18

5公克及以下者

Live turkeys, other than pure-bred breeding animals, weighing not more than 185 g

4.10% A

010519其他 Other

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01051910鴨、鵝、珍珠雞,純種繁殖用,重 量185公克及以下者

Live ducks, geese, guinea fowls, pure-bred breeding animals, weighing not more than 185 g

Free A

01051920鴨、鵝、珍珠雞,純種繁殖用除外

,重量185公克及以下者

Live ducks, geese, guinea fowls, other than pure-bred breeding animals, weighing not more than 185 g

4.10% A

01059-其他︰ -Other:

010592飼養之雞,重量2000公克及以

下者

Fowls of the species Gallus domesticus, weighing not more than 2,000 g

01059210飼養之雞,純種繁殖用除外,重量

185公克以上,2000公克及 以下者

Live fowls, of the species Gallus domesticus pure-bred breeding animals, weighing more than 185 g, but not more than 2000 g

Free A

01059220飼養之雞,純種繁殖用除外,重量

185公克以上,2000公克及 以下者

Live fowls of the species Gallus

domesticus, other than pure-bred breeding animals, weighing more than 185 g, but not more than 2000 g

4.10% A

010593飼養之雞,重量2000公克以上

Fowls of the species Gallus domesticus, weighing more than 2,000 g

01059310飼養之雞,純種繁殖用,重量20

00公克以上者

Live fowls of the species Gallus domesticus, pure-bred breeding animals, weighing more than 2000 g

Free A

01059320飼養之雞,純種繁殖用除外,重量

2000公克以上者

Live fowls of the species Gallus

domesticus, other than pure-bred breeding animals weighing more than 2000 g

4.10% A

010599其他 Other

01059910鴨、鵝、火雞、珍珠雞,純種繁殖

用,重量185公克以上者

Live ducks, geese, turkeys, guinea fowls, pure-bred breeding animals, weighing more than 185 g

Free A

01059920鴨、鵝、火雞、珍珠雞,純種繁殖

用除外,重量185公克以上者

Live ducks, geese, turkeys, guinea fowls, other than pure-bred breeding animals, weighing more than 185 g

4.10% A

0106其他活動物 Other live animals

01061-哺乳類動物: -Mammals:

010611靈長目 Primates

01061100靈長目之哺乳類動物 Mammals of the order Primates 12.80% A

010612鯨、海豚及鼠海豚(鯨目之哺乳類

動物);海牛及儒艮(海牛目之哺 乳類動物)

Whales , dolphins and porpoises (mammals of the order Cetacea) ; manatees and dugongs(mammals of the order Sirenia)

01061200鯨、海豚及鼠海豚(鯨目之哺乳類

動物);海牛及儒艮(海牛目之哺 乳類動物)

Whales , dolphins and porpoises (mammals of the order Cetacea) ; manatees and dugongs(mammals of the order Sirenia)

12.50% A

010619其他 Other

01061910飼養活畜(食用) Livestock (used for human food) 8.70% C

01061920其他飼養活畜 Other livestock 12.80% C

01061930其他水產活動物 Other aquatic animals , live 12.50% C

01061940活獸畜 Wild animals , live 12.80% C

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01061990其他哺乳類動物 Other mammals 9.00% C 010620爬蟲類(包括蛇及龜) Reptiles (including snakes and turtles)

01062010活蛇 Snakes, live 12.80% A

01062020活龜 Turtles and tortoises, live 9.00% A

01062090其他爬蟲類 Other reptiles 9.00% A

01063-鳥類: -Birds:

010631猛禽 Birds of prey

01063100猛禽 Birds of prey 12.80% C

010632鸚鵡目(包括鸚鵡、長尾鸚鵡、金

剛鸚鵡、鳳頭鸚鵡)

Psittaciformes (including parrots , parakeets , macaws and cockatoos)

01063200鸚鵡目(包括鸚鵡、長尾鸚鵡、金

剛鸚鵡、鳳頭鸚鵡)

Psittaciformes (including parrots , parakeets , macaws and cockatoos)

12.80% A

010639其他 Other

01063900其他鳥類 Other Birds 12.80% A

010690其他 Other

01069010活昆蟲 Insects , live 12.80% A

01069090其他活動物 Other live animals 9.00% A

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02第二章 肉及食用雜碎 Chapter 2 Meat and edible meat offal

0201牛肉,生鮮或冷藏 Meat of bovine animals, fresh or chilled

020110屠體及半片屠體 Carcasses and half-carcasses

02011010特殊品級屠體及半片屠體牛肉,生

鮮或冷藏

Special quality carcasses and half-carcasses of bovine animals, fresh or chilled

NT$ 10 /KGM

C

02011090其他屠體及半片屠體牛肉,生鮮或

冷藏

Other carcasses and half-carcasses of bovine animals, fresh of chilled

NT$ 10 /KGM

C

020120其他帶骨切割肉 Other cuts with bone in

02012010特殊品級帶骨四分之一屠體牛肉及

切割肉排(胸側肉、背脊肉、腰脊 肉、上腿肉),生鮮或冷藏

Special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, with bone in, fresh or chilled

NT$ 10 /KGM

C

02012020特選級或精選級肉牛切割之帶骨牛

腩、牛腱,生鮮或冷藏

Prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, with bone in, fresh or chilled

NT$ 10 /KGM

C

02012090其他帶骨切割牛肉,生鮮或冷藏 Other cuts of bovine animals, with bone in, fresh or chilled

NT$ 10 /KGM

C

020130去骨者 Boneless

02013010特殊品級去骨四分之一屠體牛肉及

切割肉排(胸側肉、背脊肉、腰脊 肉、上腿肉),生鮮或冷藏

Special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, boneless, fresh or chilled

NT$ 10 /KGM

C

02013020特選級或精選級肉牛切割之去骨牛

腩、牛腱,生鮮或冷藏

Prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, boneless, fresh or chilled

NT$ 10 /KGM

C

02013090其他去骨牛肉,生鮮或冷藏 Other meat of bovine animals, boneless, fresh or chilled

NT$ 10 /KGM

C

0202冷凍牛肉 Meat of bovine animals, frozen

020210屠體及半片屠體 Carcasses and half-carcasses

02021010特殊品級冷凍屠體及半片屠體牛肉 Special quality carcasses and half-carcasses of bovine animals, frozen

NT$ 10 /KGM

C

02021090其他冷凍屠體及半片屠體牛肉 Other carcasses and half-carcasses of bovine animals, frozen

NT$ 10 /KGM

C

020220其他帶骨切割肉 Other cuts with bone in

02022010特殊品級冷凍帶骨四分之一屠體牛

肉及切割肉排(胸側肉、背脊肉、

腰脊肉、上腿肉)

Special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, with bone in, frozen

NT$ 10 /KGM

C

02022020特選級或精選級肉牛切割之冷凍帶

骨牛腩、牛腱

Prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, with bone in, frozen

NT$ 10 /KGM

C

02022090其他冷凍帶骨切割牛肉 Other cuts of bovine animals, with bone in, frozen

NT$ 10 /KGM

C

020230去骨者 Boneless

02023010特殊品級冷凍去骨四分之一屠體牛

肉及切割肉排(胸側肉、背脊肉、

腰脊肉、上腿肉)

Special quality beef quarter-carcasses and cuts of steaks (rib, loins, sirloins, rump), of bovine animals, boneless, frozen

NT$ 10 /KGM

C

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02023020特選級或精選級肉牛切割之冷凍去 骨牛腩、牛腱

Prime or choice grade shin/shank, short plate, brisket, ribs, rib finger, of bovine animals, boneless, frozen

NT$ 10 /KGM

C

02023090其他冷凍去骨牛肉 Other meat of bovine animals, boneless, frozen

NT$ 10 /KGM

C

0203豬肉,生鮮、冷藏或冷凍 Meat of swine, fresh, chilled or frozen

02031-生鮮或冷藏︰ -Fresh or chilled:

020311屠體及半片屠體 Carcasses and half-carcasses

02031100屠體及半片屠體豬肉,生鮮或冷藏 Carcasses and half-carcasses of swine, fresh or chilled

12.50% C

020312帶骨之腿肉、肩肉及其切割肉 Hams, shoulders and cuts thereof, with bone in

02031200帶骨之豬腿肉、肩肉及其切割肉,

生鮮或冷藏

Hams, shoulders and cuts thereof, of swine, with bone in, fresh or chilled

12.50% C

020319其他 Other

02031911去骨豬腹脇肉(包括腩排),生鮮

或冷藏

Belly(including spare ribs) of swine, boneless, fresh or chilled

12.50% E

02031919其他去骨豬肉,生鮮或冷藏 Other meat of swine, boneless, fresh or chilled

12.50% C

02031991帶骨豬腹脇肉(包括腩排),生鮮

或冷藏

Belly of swine (including spare ribs), with bone in, fresh or chilled

12.50% E

02031999其他帶骨豬肉,生鮮或冷藏 Other meat of swine, with bone in, fresh or chilled

12.50% C

02032-冷凍︰ -Frozen:

020321屠體及半片屠體 Carcasses and half-carcasses

02032100冷凍屠體及半片屠體豬肉 Carcasses and half-carcasses of swine, frozen

12.50% C

020322帶骨之腿肉、肩肉及其切割肉 Hams, shoulders and cuts thereof, with bone in

02032200冷凍帶骨之豬腿肉、肩肉及其切割

Hams, shoulders and cuts thereof, of swine, with bone in, frozen

12.50% C

020329其他 Other

02032911冷凍去骨豬腹脇肉(包括腩排) Belly(including spare ribs) of swine, boneless, frozen

12.50% E

02032919其他冷凍去骨豬肉 Other meat of swine, boneless, frozen 12.50% D

02032991冷凍帶骨豬腹脇肉(包括腩排) Belly(including spare ribs) of swine, with bone in, frozen

12.50% E

02032999其他冷凍帶骨豬肉 Other meat of swine, with bone in, frozen 12.50% D 0204綿羊或山羊肉,生鮮、冷藏或冷凍 Meat of sheep or goats, fresh, chilled or

frozen

020410屠體及半片屠體小羊肉,生鮮或冷

Carcasses and half-carcasses of lamb, fresh or chilled

02041000屠體及半片屠體小羊肉,生鮮或冷

Carcasses and half-carcasses of lamb, fresh or chilled

NT$ 11.3 /KGM or 15

% whichever is higher

D

02042-綿羊肉,生鮮或冷藏︰ -Other meat of sheep, fresh or chilled:

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020421屠體及半片屠體 Carcasses and half-carcasses

02042100屠體及半片屠體綿羊肉,生鮮或冷

Carcasses and half-carcasses of sheep, fresh or chilled

NT$ 11.3 /KGM or 15

% whichever is higher

D

020422其他帶骨切割肉 Other cuts with bone in

02042200其他帶骨切割綿羊肉,生鮮或冷藏 Other cuts of sheep, with bone in, fresh or chilled

NT$ 11.3 /KGM or 15

% whichever is higher

D

020423去骨者 Boneless

02042300去骨綿羊肉,生鮮或冷藏 Meat of sheep, boneless, fresh or chilled NT$ 11.3 /KGM or 15

% whichever is higher

D

020430冷凍屠體及半片屠體小羊肉 Carcasses and half-carcasses of lamb, frozen

02043000冷凍屠體及半片屠體小羊肉 Carcasses and half-carcasses of lamb, frozen

NT$ 11.3 /KGM or 15

% whichever is higher

D

02044-冷凍綿羊肉︰ -Other meat of sheep, frozen:

020441屠體及半片屠體 Carcasses and half-carcasses

02044100冷凍屠體及半片屠體綿羊肉 Carcasses and half-carcasses of sheep, frozen

NT$ 11.3 /KGM or 15

% whichever is higher

D

020442其他帶骨切割肉 Other cuts with bone in

02044200其他冷凍帶骨切割綿羊肉 Other cuts of sheep, with bone in, frozen NT$ 11.3 /KGM or 15

% whichever is higher

D

020443去骨者 Boneless

02044300冷凍去骨綿羊肉 Meat of sheep, boneless, frozen NT$ 11.3

/KGM or 15

% whichever is higher

D

020450山羊肉 Meat of goats

02045000山羊肉,生鮮、冷藏或冷凍 Meat of goats, fresh, chilled or frozen NT$ 11.3 /KGM or 15

% whichever is higher

D

0205肉類(馬、騾、驢及駃騠),生 鮮、冷藏或冷凍

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

020500肉類(馬、騾、驢及駃騠),生

鮮、冷藏或冷凍

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

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02050000肉類(馬、騾、驢及駃騠),生 鮮、冷藏或冷凍

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

20.00% C

0206食用雜碎(牛、豬、綿羊、山羊、

馬、騾、驢或駃騠),生鮮、冷藏 或冷凍

Edible offals of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen 020610牛雜碎,生鮮或冷藏 Of bovine animals, fresh or chilled 02061010牛肉骨,生鮮或冷藏 Bone with meat of bovine animals, fresh or

chilled

35.00% D

02061090其他食用牛雜碎,生鮮或冷藏 Other edible offal of bovine animals, fresh or chilled

15.00% D

02062-冷凍牛雜碎︰ -Of bovine animals, frozen:

020621 Tongues

02062100冷凍牛舌 Tongues of bovine animals, frozen 15.00% D

020622 Livers

02062200冷凍牛肝 Livers of bovine animals, frozen 15.00% D

020629其他 Other

02062910冷凍牛肉骨 Bone with meat of bovine animals, frozen 32.00% D

02062990其他冷凍食用牛雜碎 Other edible offal of bovine animals, frozen 15.00% D 020630豬雜碎,生鮮或冷藏 Of swine, fresh or chilled

02063010豬肉骨,生鮮或冷藏 Bone with meat of swine, fresh or chilled 35.00% D

02063020豬腳(包括前、後腿蹄膀及腱子

肉)及橫膈膜,生鮮或冷藏

Feet (including hocks of the front and hind legs, shank muscle) and skirts of swine, fresh or chilled

15.00% E

02063090其他食用豬雜碎,生鮮或冷藏 Other edible offal of swine, fresh or chilled 15.00% D

02064-冷凍豬雜碎︰ -Of swine, frozen:

020641 Livers

02064100冷凍豬肝 Livers of swine, frozen 15.00% D

020649其他 Other

02064910冷凍豬筋 Tendons of swine, frozen 15.00% D

02064920冷凍豬肉骨 Bone with meat of swine, frozen 35.00% D

02064930冷凍豬腳(包括前、後腿蹄膀及腱

子肉)及橫膈膜

Feet (including hocks of the front and hind legs, shank muscle) and skirts of swine, frozen

15.00% E

02064990其他冷凍食用豬雜碎 Other edible offals of swine, frozen 15.00% D

020680其他雜碎,生鮮或冷藏 Other, fresh or chilled

02068011羊肉骨,生鮮或冷藏 Bone with meat of sheep, lambs and goats, fresh or chilled

35.00% D

02068019其他食用羊雜碎,生鮮或冷藏 Other edible offal of sheep, lambs and goats, fresh or chilled

42.50% D

02068020雜碎(馬、驢、騾、駃騠),生鮮

或冷藏

Edible offals of horses, asses, mules or hinnies, fresh or chilled

45.00% D

020690冷凍其他雜碎 Other, frozen

02069010冷凍羊肉骨 Bone with meat of sheep, lambs and goats, frozen

35.00% D

02069090其他冷凍羊雜碎 Other edible offal of sheep, lambs and goats, frozen

42.50% D

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0207屬第0105節之家禽肉及食用雜 碎,生鮮、冷藏或冷凍

Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen 02071-飼養之雞︰ -Of fowls of the species Gallus domesticus:

020711未切成塊者,生鮮或冷藏 Not cut in pieces, fresh or chilled 02071100雞肉,未切成塊者,生鮮或冷藏 Meat of fowls of the species Gallus

domesticus, not cut in pieces, fresh or chilled

20.00% E

020712冷凍未切成塊者 Not cut in pieces, frozen

02071200冷凍雞肉,未切成塊者 Meat of fowls of the species Gallus domesticus, not cut in pieces, frozen

20.00% E

020713肉塊及雜碎,生鮮或冷藏 Cuts and offal, fresh or chilled

02071311雞腿(包括棒棒腿及骨腿)及雞翅

,生鮮或冷藏

Drum sticks (including legs and leg quarters ) and wings of fowls of the species Gallus domesticus, fresh or chilled

20.00% E

02071319其他雞肉肉塊,生鮮或冷藏 Other meat of fowls of the species Gallus domesticus, cut in pieces, fresh or chilled

20.00% E

02071320雞肝,生鮮或冷藏 Livers of fowls of the species Gallus domesticus, fresh or chilled

25.00% E

02071391雞心及雞腳,生鮮或冷藏 Heart and feet of fowls of the species Gallus domesticus, fresh or chilled

25.00% E

02071392雞脖子,生鮮或冷藏 Neck of fowls of the species Gallus domesticus, fresh or chilled

34.00% E

02071399其他雞雜碎,生鮮或冷藏 Other offal of fowls of the species Gallus domesticus, fresh or chilled

25.00% E

020714冷凍肉塊及雜碎 Cuts and offal, frozen

02071411冷凍雞腿(包括棒棒腿及骨腿)及

雞趐

Drum sticks (including legs and leg quarters) and wings of fowls of the species Gallus domesticus, frozen

20.00% E

02071419其他冷凍雞肉肉塊 Other meat of fowls of the species Gallus domesticus, cut in pieces, frozen

20.00% E

02071421冷凍雞肝 Livers of fowls of the species Gallus domesticus, frozen

25.00% E

02071422冷凍雞心及雞腳 Heart and feet of fowls of the species Gallus domesticus, frozen

25.00% E

02071423冷凍雞脖子 Neck of fowls of the species Gallus domesticus, frozen

34.00% E

02071429其他冷凍雞雜碎 Other offal of fowls of the species Gallus domesticus, frozen

25.00% E

02072-火雞︰ -Of turkeys:

020724未切成塊者,生鮮或冷藏 Not cut in pieces, fresh or chilled

02072400火雞肉,未切成塊者,生鮮或冷藏 Meat of turkeys, not cut in pieces, fresh or chilled

10.00% A

020725冷凍未切成塊者 Not cut in pieces, frozen

02072500冷凍火雞肉,未切成塊者 Meat of turkeys, not cut in pieces, frozen 10.00% A 020726肉塊及雜碎,生鮮或冷藏 Cuts and offal, fresh or chilled

02072610火雞肉肉塊,生鮮或冷藏 Meat of turkeys, cut in pieces, fresh or chilled

10.00% A

(9)

02072620火雞肝,生鮮或冷藏 Livers of turkeys, fresh or chilled 30.00% D 02072690其他火雞雜碎,生鮮或冷藏 Other offals of turkeys, fresh or chilled 25.00% E

020727冷凍肉塊及雜碎 Cuts and offal, frozen

02072710冷凍火雞肉,肉塊 Meat of turkeys, cut in pieces, frozen 8.50% A

02072721冷凍火雞肝 Liver of turkeys, frozen 25.00% D

02072722冷凍火雞心 Heart of turkeys, frozen 34.00% D

02072729其他冷凍火雞雜碎 Other offal of turkeys, frozen 25.00% E

02073-鴨、鵝及珍珠雞︰ -Of ducks, geese or guinea fowls:

020732未切成塊者,生鮮或冷藏 Not cut in pieces, fresh or chilled 02073210鴨肉,未切成塊者,生鮮或冷藏 Meat of ducks, not cut in pieces, fresh or

chilled

30.00% D

02073220鵝肉及珍珠雞肉,未切成塊者,生

鮮或冷藏

Meat of geese and guinea fowls, not cut in pieces, fresh or chilled

25.00% D

020733冷凍未切成塊者 Not cut in pieces, frozen

02073310冷凍鴨肉,未切成塊者 Meat of ducks, not cut in pieces, frozen 30.00% D 02073320冷凍鵝肉及珍珠雞肉,未切成塊者 Meat of geese and guinea fowls, not cut in

pieces, frozen

25.00% D

020734脂肝,生鮮或冷藏 Fatty livers, fresh or chilled

02073400脂肝,生鮮或冷藏 Fatty livers, fresh or chilled 18.00% D

020735其他,生鮮或冷藏 Other, fresh or chilled

02073510鴨肉肉塊,生鮮或冷藏 Meat of ducks, cut in pieces, fresh or 35.00% D

02073520鵝肉及珍珠雞肉,肉塊,生鮮或冷

Meat of geese and guinea fowls, cut in pieces, fresh or chilled

25.00% D

02073591鴨心及鵝心,生鮮或冷藏 Heart of ducks and geese, fresh or chilled 34.00% D

02073599其他鴨、鵝及珍珠雞雜碎,生鮮或

冷藏

Other offal of ducks, geese, or guinea fowls, fresh or chilled

25.00% E

020736冷凍其他 Other, frozen

02073610冷凍鴨肉,肉塊 Meat of ducks, cut in pieces, frozen 35.00% D

02073620冷凍鵝肉及珍珠雞肉,肉塊 Meat of geese and guinea fowls, cut in pieces, frozen

25.00% D

02073630冷凍鴨、鵝及珍珠雞之肝 Livers of ducks, geese or guinea fowls, frozen

25.00% D

02073691冷凍鴨心及鵝心 Heart of ducks or geese, frozen 34.00% D

02073699冷凍其他鴨、鵝及珍珠雞雜碎 Other offal of ducks, geese or guinea fowls, frozen

25.00% E

0208其他肉類及食用雜碎,生鮮、冷藏 或冷凍

Other meat and edible meat offal, fresh, chilled or frozen

020810家兔或野兔 Of rabbits or hares

02081000家兔肉或野兔肉,生鮮、冷藏或冷

Meat of rabbits or hares, fresh, chilled or frozen

22.00% D

020820蛙腿 Frogs' legs

02082000蛙腿肉,生鮮、冷藏或冷凍 Meat of frogs' legs, fresh, chilled or frozen 27.00% D

020830靈長目 Of primates

02083010靈長目之哺乳類動物肉,生鮮、冷

藏或冷凍

Meat of the order Primates of mammals , fresh , chilled or frozen

34.00% D

02083020靈長目之哺乳類動物之食用雜碎,

生鮮、冷藏或冷凍

Edible offal of the order Primates of mammals , fresh , chilled or frozen

45.00% D

(10)

020840鯨、海豚及鼠海豚(鯨目之哺乳類 動物);海牛及儒艮(海牛目之哺 乳類動物)

Of whales , dolphins and porpoises (mammals of the order Cetacea) ; of manatees and dugongs (mammals of the order Sirenia)

02084010鯨肉、海豚肉及鼠海豚肉、海牛肉

及儒艮肉,生鮮、冷藏或冷凍

Meat of whales , dolphins , porpoises , manatees and dugongs , fresh , chilled or frozen

34.00% D

02084020鯨、海豚及鼠海豚、海牛及儒艮之

食用雜碎,生鮮、冷藏或冷凍

Edible offal of whales , dolphins , porpoises , manatees and dugongs , fresh , chilled or frozen

45.00% D

020850爬蟲類(包括蛇及龜) Of reptiles (including snakes and turtles)

02085010爬蟲類(包括蛇及龜)肉,生鮮、

冷藏或冷凍

Meat of reptiles (including snakes and turtles) , fresh , chilled or frozen

34.00% D

02085020爬蟲類(包括蛇及龜)之食用雜碎

,生鮮、冷藏或冷凍

Edible offal of reptiles (including snakes and turtles) , fresh , chilled or frozen

45.00% D

020890其他 Other

02089011鹿肉,生鮮、冷藏或冷凍 Meat of deer , fresh , chilled or frozen 15.60% D 02089012鹿鞭,生鮮、冷藏或冷凍 Lu Pien (Cervi Penis) , fresh, chilled or

frozen

20.00% D

02089013鹿腳筋,生鮮、冷藏或冷凍 Tendons of deer , fresh , chilled or frozen 15.00% D 02089020其他肉類,生鮮、冷藏或冷凍 Other meat, fresh, chilled or frozen 34.00% D

02089030第0207節除外之食用家禽雜碎

,生鮮、冷藏或冷凍

Edible offal, fresh, chilled or frozen (other than edible offal of heading No. 02.07)

25.00% E

02089090其他第0206節及家禽雜碎除外

之食用雜碎,生鮮、冷藏或冷凍

Other edible meat offal, fresh, chilled, or frozen, other than edible offal of poultry and of heading No. 02.06)

45.00% D

0209不帶瘦肉之豬脂及禽脂,未熬或未 以其他方法萃取,生鮮、冷藏、冷 凍、鹹、浸鹹、乾或燻製者

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked

020900不帶瘦肉之豬脂及禽脂,未熬或未

以其他方法萃取,生鮮、冷藏、冷 凍、鹹、浸鹹、乾或燻製者

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked

02090000不帶瘦肉之豬脂及禽脂,未熬或未

以其他方法萃取,生鮮、冷藏、冷 凍、鹹、浸鹹、乾或燻製者

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked

18.40% D

0210鹹、浸鹹、乾或燻製之肉類及食用 雜碎;肉類或雜碎肉製成之食用肉 粉或粗肉粉

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal

02101-豬肉︰ -Meat of swine:

021011帶骨之腿肉、肩肉及其切割肉 Hams, shoulders and cuts thereof, with bone in

02101100帶骨之豬腿肉、肩肉及其切割肉 Hams, shoulders and cuts thereof of swine, with bone in

15.00% C

021012腹脇肉及其切割肉 Bellies (streaky) and cuts thereof

(11)

02101200豬腹脇肉及其切割肉 Bellies (streaky) and cuts thereof, of swine 20.00% C

021019其他 Other

02101900其他鹹、浸鹹、乾或燻製之豬肉 Other meat of swine, salted, in brine, dried or smoked

15.00% C

021020牛肉 Meat of bovine animals

02102000鹹、浸鹹、乾或燻製之牛肉 Meat of bovine animals, salted, in brine, dried or smoked

15.00% E

02109-其他,包括肉類或雜碎肉製成之

食用肉粉及粗肉粉:

- Other , including edible flours and meals of meat and meat offal :

021091靈長目 Of primates

02109100鹹、浸鹹、乾或燻製之靈長目哺乳

類動物肉及食用雜碎;及其肉或雜 碎肉製成之食用肉粉及粗肉粉

Meat and edible offals of the order Primates of mammals, salted , in brine , dried or smoked ; flours and meals thereof

20.00% D

021092鯨、海豚及鼠海豚(鯨目之哺乳類

動物);海牛及儒艮(海牛目之哺 乳類動物)

Of whales , dolphins and porpoises (mammals of the order Cetacea) ; of manatees and dugongs (mammals of the order Sirenia)

02109200鹹、浸鹹、乾或燻製之鯨、海豚、

鼠海豚、海牛及儒艮肉及食用雜 碎;及其肉或雜碎肉製成之食用肉 粉及粗肉粉

Meat and edible offals of whales , dolphins , porpoises , manatees and dugongs , salted , in brine , dried or smoked ; flours and meals thereof

20.00% D

021093爬蟲類(包括蛇及龜) Of reptiles (including snakes and turtles)

02109300鹹、浸鹹、乾或燻製之爬蟲類(包

括蛇及龜)及食用雜碎;及其肉或 雜碎肉製成之食用肉粉及粗肉粉

Meat and edible offals of reptiles (including snakes and turtles) , salted , in brine , dried or smoked ; flours and meals

h f

20.00% D

021099其他 Other

02109911鹹、浸鹹、乾或燻製之雞肝 Liver of fowls of the species Gallus domesticus , salted , in brine , dried or smoked

25.00% D

02109912鹹、浸鹹、乾或燻製之雞腿(包括

棒棒腿及骨腿)及雞翅

Drumsticks (including leg and leg quarters) and wings of fowls of the species Gallus domesticus , salted , in brine , dried or smoked

20.00% E

02109913鹹、浸鹹、乾或燻製之雞心及雞腳 Heart and feet of fowls of the species Gallus domesticus , salted , in brine , dried or smoked

25.00% D

02109919其他部位雞肉,鹹、浸鹹、乾或燻

Other cuts of fowls of the species Gallus domesticus , salted , in brine , dried or smoked

20.00% E

02109921鹹、浸鹹、乾或燻製之其他家禽肝 Other poultry liver , salted , in brine , dried or smoked

30.00% D

02109929鹹、浸鹹、乾或燻製之其他食用家

禽雜碎(肝除外);其他家禽雜碎 製成之食用肉粉及粗肉粉

Other edible poultry offal , salted , in brine , dried or smoked (other than poultry livers)

; flours and meals thereof

25.00% E

02109930乾蛤蚧 K'o Chiai (Gecko Gecko) , dried 2.50% A

02109941乾鹿鞭 Lu Pien (Cervi Penis) , dried 20.00% D

(12)

02109942乾鹿腳筋 Tendons of deer , dried 15.00% C

02109990鹹、浸鹹、乾或燻製之其他肉類及

食用雜碎;肉類或雜碎肉製成之食 用肉粉及粗肉粉

Other meat and edible offals , salted , in brine , dried or smoked ; flours and meals thereof

20.00% D

(13)

03第三章 魚類、甲殼類、軟體類 及其他水產無脊椎動物

Chapter 3 Fish and crustaceans, molluscs and other acquatic invertebrates

0301活魚 Live fish

030110觀賞用魚 Ornamental fish

03011000觀賞用魚 Ornamental fish 10.00% A

03019-其他活魚︰ -Other live fish:

030191鱒(褐鱒、麥克鉤吻鱒、克氏鉤吻

鱒、黃鉤吻鱒、吉利鉤吻鱒、阿帕 契鉤吻鱒及金腹鉤吻鱒)

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

03019100活鱒(褐鱒、麥克鉤吻鱒、克氏鉤

吻鱒、黃鉤吻鱒、吉利鉤吻鱒、阿 帕契鉤吻鱒及金腹鉤吻鱒)

Live trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki,

Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and

Oncorhynchus chrysogaster)

15.00% A

030192鰻魚 Eels (Anguilla spp.)

03019210活鰻(白鰻、鱸鰻) Eels (Anguilla spp.), live 15.00% A

03019220鰻線、鰻苗、幼鰻 Glass eel, eel fry, young eel Free A

030193鯉魚 Carp

03019300鯉魚 Carp 20.00% C

030199其他 Other

03019910其他魚苗 Other fish fry Free A

03019921活鱔魚 Live swamp eel NT$ 10.8

/KGM or 18

% whichever is higher

A

03019929其他活魚 Other live fish 16.00% A

0302生鮮或冷藏魚(第0304節之切 片、及其他魚肉除外)

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04 03021-鮭鱒科(肝及卵除外)︰ -Salmonidae, excluding livers and roes:

030211鱒(褐鱒、麥克鉤吻鱒、克氏鉤吻

鱒、黃鉤吻鱒、吉利鉤吻鱒、阿帕 契鉤吻鱒及金腹鉤吻鱒)

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

03021100鱒(褐鱒、麥克鉤吻鱒、克氏鉤吻

鱒、黃鉤吻鱒、吉利鉤吻鱒、阿帕 契鉤吻鱒及金腹鉤吻鱒),生鮮或 冷藏

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), fresh or chilled

16.00% A

(14)

030212太平洋鮭(紅鉤吻鮭、細鱗鉤吻 鮭、鉤吻鮭、大鱗鉤吻鮭、銀鉤吻 鮭、馬蘇鉤吻鮭及玫瑰鉤吻鮭),

大西洋鮭及多瑙河鮭

Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

03021210太平洋鮭(紅鉤吻鮭、細鱗鉤吻

鮭、鉤吻鮭、大鱗鉤吻鮭、銀鉤吻 鮭、馬蘇鉤吻鮭及玫瑰鉤吻鮭),

生鮮或冷藏

Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), fresh or chilled

12.00% A

03021220大西洋鮭及多瑙河鮭,生鮮或冷藏 Atlantic salmon (salmo salar) and Danube salmon (Hucho hucho), fresh or chilled

11.00% A

030219其他 Other

03021900其他鮭鱒科,生鮮或冷藏 Other salmonidae, fresh or chilled 16.00% A

03022-扁魚類(右鰈科、左鰈科、左 

科、右 科、澳洲鰈科、苔鰈科)

肝及卵除外︰

-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :

030221大比目魚(北大西洋大比目魚、大

西洋大比目魚、太平洋大比目魚)

Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

03022100大比目魚(北大西洋大比目魚、大

西洋大比目魚、太平洋大比目魚)

,生鮮或冷藏

Halibut (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossus stenolepis), fresh or chilled

12.50% A

030222鰈魚(大西洋有棘鰈魚) Plaice (Pleuronectes platessa)

03022200鰈魚(大西洋有棘鰈魚),生鮮或

冷藏

Plaice (pleuronectes platessa), fresh or chilled

16.00% A

030223鰨魚(牛舌魚) Sole (Solea spp.)

03022300鰨魚(牛舌魚),生鮮或冷藏 Sole (solea spp.), fresh or chilled 16.00% A

030229其他 Other

03022900其他扁魚類,生鮮或冷藏 Other flat fishes, fresh or chilled 16.00% A

03023-鮪魚(鮪屬),正鰹、肝及卵除

外:

-Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus

(Katsuwonus) pelamis), excluding livers and roes :

030231長鰭鮪 Albacore or longfinned tunas (Thunnus

alalunga)

03023100長鰭鮪,生鮮或冷藏 Albacore or longfinned tunas (thunnus alalunga), fresh or chilled

10.00% A

030232黃鰭鮪 Yellowfin tunas (Thunnus albacares)

03023200黃鰭鮪,生鮮或冷藏 Yellowfin tunas (thunnus albacares), fresh or chilled

10.00% A

030233正鰹 Skipjack or stripe-bellied bonito

03023300正鰹,生鮮或冷藏 Skipjack or stripe-bellied bonito(Euthynnus (Katsuwonus) pelamis) , fresh or chilled

20.00% A

(15)

030234大目鮪 Bigeye tunas (Thunnus obesus)

03023400大目鮪,生鮮或冷藏 Bigeye tunas (Thunnus obesus) , fresh or chilled

16.00% A

030235黑鮪 Bluefin tunas (Thunnus thynnus)

03023500黑鮪,生鮮或冷藏 Bluefin tunas (Thunnus thynnus) , fresh or chilled

16.00% A

030236南方黑鮪 Southern bluefin tunas (Thunnus maccoyii) 03023600南方黑鮪,生鮮或冷藏 Southern bluefin tunas (Thunnus maccoyii)

, fresh or chilled

16.00% A

030239其他 Other

03023900其他鮪魚(鮪屬),生鮮或冷藏 Other tunas (of genus Thunnus) , fresh or chilled

16.00% A

030240 魚(大西洋 、正 ),肝及卵

除外

Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes

03024000 魚(大西洋 、正 ),生鮮或

冷藏,肝及卵除外

Herrings (clupea harengus, clupea pallasii), fresh or chilled, excluding livers and roes

60.00% E

030250鱈魚(大西洋鱈、格陵蘭鱈、正

鱈),肝及卵除外

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

03025000鱈魚(大西洋鱈、格陵蘭鱈、正

鱈),生鮮或冷藏,肝及卵除外

Cod (gadus morhua, gadus ogac, gadus macrocephalus), fresh or chilled, excluding livers and roes

12.50% A

03026-其他魚類,肝及卵除外︰ -Other fish, excluding livers and roes:

030261沙丁魚(磯沙丁、正沙丁)錦沙丁

魚、鯡魚或 魚(正 )

Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

03026100沙丁魚(磯沙丁、正沙丁)、錦沙

丁魚、鯡魚或 魚(正 ),生鮮 或冷藏

Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.), brisling or sprats (sprattus sprattus), fresh or chilled

60.00% E

030262黑絲 (黑條 ) Haddock (Melanogrammus aeglefinus)

03026200黑絲 (黑條 ),生鮮或冷藏 Haddock (melanogrammus aeglefinus), fresh or chilled

15.00% A

030263黑鱈(維納斯黑鱈) Coalfish (Pollachius virens)

03026300黑鱈(維納斯黑鱈),生鮮或冷藏 Coalfish (pollachius virens), fresh or chilled

15.00% A

030264鯖魚(正鯖、花腹鯖、白腹鯖) Mackerel (Scomber scombrus, Scomber australasicus, Scomber Japonicus)

03026400鯖魚(正鯖、花腹鯖、白腹鯖),

生鮮或冷藏

Mackerel (scomber scombrus, scomber australasicus, scomber japonicus), fresh or chilled

86.00% E

030265鯊魚 Dogfish and other sharks

03026500鯊魚,生鮮或冷藏 Dogfish and other sharks, fresh or chilled 25.00% A

030266鰻魚 Eels (Anguilla spp.)

03026600鰻魚(白鰻、鱸鰻),生鮮或冷藏 Eels (anguilla spp.), fresh or chilled 15.00% A

030269其他 Other

03026910烏魚,生鮮或冷藏 Mullet, fresh or chilled NT$ 30

/KGM

A

03026920黃魚,生鮮或冷藏 Yellow croaker, fresh or chilled 26.00% A

(16)

03026930香魚( ),生鮮或冷藏 Sweetfish (Ayu), fresh or chilled NT$ 23 /KGM or

17.5 % whichever is

higher

A

03026940秋刀魚,生鮮或冷藏 Saury, fresh or chilled 27.00% A

03026951鱔魚,生鮮或冷藏 Rice-field eel, fresh or chilled NT$ 11 / or

18.4 % whichever is

higher

A

03026952海鰻,生鮮或冷藏 Sharp toothed eel, fresh or chilled 15.00% A

03026960柳葉魚,生鮮或冷藏 Shishamo smelt (Spirinchus

lanceolatus)(HIKKITA), fresh or chilled

NT$ 9 /KGM or

17.5 % whichever is

higher

A

03026970  魚、大西洋竹筴魚、太平洋長

身鱈魚、銀鱈,生鮮或冷藏

Monk fish, atlantic blue fish, pacific linglods, sablefish, fresh or chilled

20.00% A

03026980供食用之魚皮,生鮮或冷藏 Fish skins, edible, fresh or chilled 17.50% A

03026991短擬鱸(藍色鱈魚),生鮮或冷藏 Blue cod (Parapercis colias),fresh or chilled 13.00% A

03026992 魚,生鮮或冷藏 Carangid fishes, fresh or chilled 90.00% E

03026993其他鯖屬魚,生鮮或冷藏 Other mackerel, fresh or chilled 86.00% E

03026994灰海荷 (丁香魚),生鮮或冷藏 Silver anchovy(spratelloides gracilis), fresh or chilled

37.50% A

03026995巴鰹,生鮮或冷藏 Black skipjack (Euthynnus affinis) , fresh or chilled

20.00% A

03026999其他魚類生鮮或冷藏 Other fish, fresh or chilled 25.00% A

030270肝及卵 Livers and roes

03027010魚肝,生鮮或冷藏 Livers, fish, fresh or chilled 27.00% A

03027020魚卵,生鮮或冷藏(包含魚白) Roes, fish, fresh or chilled 15.00% A

0303冷凍魚(第0304節之切片及其 他魚肉除外)

Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04

03031-太平洋鮭(紅鉤吻鮭、細鱗鉤吻

鮭、鉤吻鮭、大鱗鉤吻鮭、銀鉤吻 鮭、馬蘇鉤吻鮭及玫瑰鉤吻鮭),

肝及卵除外:

-Pacific salmon (Oncorhynchus nerka , Oncorhynchus gorbuscha , Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncorhynchus masou and Oncorhynchus rhodurus) , excluding livers and roes :

030311紅鉤吻鮭 Sockeye salmon (red salmon)

(Oncorhynchus nerka) 03031100冷凍紅鉤吻鮭,肝及卵除外 Sockeye salmon (red salmon)

(Oncorhynchus nerka) , frozen , excluding livers and roes

10.00% A

030319其他 Other

(17)

03031900其他冷凍太平洋鮭(細鱗鉤吻鮭、

鉤吻鮭、大鱗鉤吻鮭、銀鉤吻鮭、

馬蘇鉤吻鮭及玫瑰鉤吻鮭),肝及 卵除外

Other pacific salmon (Oncorhynchus gorbuscha , Oncorhynchus keta , Oncorhynchus tschawytscha ,

Oncorhynchus kisutch , Oncorhynchus masou and Oncorhynchus rhodurus) , frozen , excluding livers and roes

10.00% A

03032-其他鮭鱒類(肝及卵除外)︰ -Other salamonidae, excluding livers and roes:

030321鱒(褐鱒、麥克鉤吻鱒、克氏鉤吻

鱒、黃鉤吻鱒、吉利鉤吻鱒、阿帕 契鉤吻鱒及金腹鉤吻鱒)

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

03032100冷凍鱒(褐鱒、麥克鉤吻鱒、克氏

鉤吻鱒、黃鉤吻鱒、吉利鉤吻鱒、

阿帕契鉤吻鱒及金腹鉤吻鱒)

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster), frozen

15.00% A

030322大西洋鮭及多瑙河鮭 Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

03032200冷凍大西洋鮭及多瑙河鮭 Atlantic salmon (salmo salar) and danube salmon (hucho hucho), frozen

11.00% A

030329其他 Other

03032900其他冷凍鮭鱒類 Other salmonidae, frozen 16.00% A

03033-扁魚類(右鰈科、左鰈科、左 

科、右 科、澳洲鰈科、苔鰈科)

,肝及卵除外︰

-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :

030331大比目魚(北大西洋大比目魚、大

西洋大比目魚、太平洋大比目魚)

Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

03033100冷凍大比目魚(北大西洋大比目

魚、大西洋大比目魚、太平洋大比 目魚)

Halibut (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossus stenolepis), frozen

12.50% A

030332鰈魚(大西洋有棘鰈魚) Plaice (Pleuronectes platessa)

03033200冷凍鰈魚(大西洋有棘鰈魚) Plaice (pleuronectes platessa), frozen 15.00% A

030333鰨魚(牛舌魚) Sole (Solea spp.)

03033300冷凍鰨魚(牛舌魚) Sole (solea spp.), frozen 15.00% A

030339其他 Other

03033900其他冷凍扁魚類 Other flat fishes, frozen 12.50% A

03034-鮪魚(鮪屬),正鰹、肝及卵除

外:

-Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus

(Katsuwonus) pelamis), excluding livers and roes :

030341長鰭鮪 Albacore or longfinned tunas (Thunnus

alalunga)

03034100冷凍長鰭鮪 Albacore or longfinned tunas (thunnus alalunga), frozen

10.00% A

(18)

030342黃鰭鮪 Yellowfin tunas (Thunnus albacares) 03034200冷凍黃鰭鮪 Yellowfin tunas (Thunnus albacares),

frozen

10.00% A

030343正鰹 Skipjack or stripe-bellied bonito

03034300冷凍正鰹 Skipjack or stripe-bellied bonito(Euthynnus (Katsuwonus) pelamis) , frozen

20.00% B

030344大目鮪 Bigeye tunas (Thunnus obesus)

03034400冷凍大目鮪 Bigeye tunas (Thunnus obesus) , frozen 17.50% C

030345黑鮪 Bluefin tunas (Thunnus thynnus)

03034500冷凍黑鮪 Bluefin tunas (Thunnus thynnus) , frozen 17.50% C

030346南方黑鮪 Southern bluefin tunas (Thunnus maccoyii) 03034600冷凍南方黑鮪 Southern bluefin tunas (Thunnus maccoyii)

, frozen

17.50% C

030349其他 Other

03034900其他冷凍鮪魚(鮪屬) Other tunas (of genus Thunnus) , frozen 17.50% C

030350 魚(大西洋 、正 ),肝及卵

除外

Herrings (Clupea harengus, Clupea Pallasii), excluding livers and roes 03035000冷凍 魚(大西洋 、正 ) Herrings (clupea harengus, clupea pallasii),

frozen

60.00% E

030360鱈魚(大西洋鱈、格陵蘭鱈、正

鱈),肝及卵除外

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

03036000冷凍鱈魚(大西洋鱈、格陵蘭鱈、

正鱈)

Cod (gadus morhua, gadus ogac, gadus macrocephalus), frozen

12.50% B

03037-其他魚類,肝及卵除外︰ -Other fish, excluding livers and roes:

030371沙丁魚(磯沙丁、正沙丁) 錦沙

丁魚、鯡魚或 魚(正 )

Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

03037100冷凍沙丁魚(磯沙丁、正沙丁)、

錦沙丁魚、鯡魚或 魚(正 )

Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), frozen

60.00% E

030372黑絲 (黑條鰯) Haddock (Melanogrammus aeglefinus)

03037200冷凍黑絲 (黑條鰯) Haddock (melanogrammus aeglefinus), frozen

15.00% C

030373黑鱈(維納斯黑鱈) Coalfish (Pollachius virens)

03037300冷凍黑鱈(維納斯黑鱈) Coalfish (pollachius virens), frozen 16.00% C

030374鯖魚(正鯖、花腹鯖、白腹鯖) Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

03037400冷凍鯖魚(正鯖、花腹鯖、白腹

鯖)

Mackerel (scomber scombrus, scomber australasicus, scomber japonicus), frozen

86.00% E

030375鯊魚 Dogfish and other sharks

03037500冷凍鯊魚 Dogfish and other sharks, frozen 25.00% A

030376鰻魚 Eels (Anguilla spp.)

03037600冷凍鰻魚(白鰻、鱸鰻) Eels (anguilla spp.), frozen 13.00% C

030377鱸魚 Sea bass (Dicentrarchus labrax,

Dicentrarchus punctatus)

03037700冷凍鱸魚 Sea bass (dicentrarchus labrax,

dicentrarchus punctatus), frozen

25.00% A

(19)

030378鯳魚(詹星魚) Hake (Merluccius spp., Urophycis spp.) 03037800冷凍鯳魚(詹星魚) Hake (merluccius spp., urophycis spp.),

frozen

10.00% C

030379其他 Other

03037910冷凍烏魚 Mullet, frozen NT$ 25

/KGM

A

03037920冷凍黃魚 Yellow croaker, frozen 27.00% D

03037930冷凍香魚( ) Sweetfish (Ayu), frozen NT$ 23

/KGM or 17.5 % whichever is

higher

A

03037940冷凍秋刀魚 Saury, frozen 20.00% C

03037951冷凍鱔 Rice-field eel, frozen NT$ 11 / or

18.4 % whichever is

higher

A

03037952冷凍海鰻 Conger eel, frozen 12.50% C

03037960冷凍柳葉魚 Shishamo smelt, frozen (Spirinchus

Lanceolatus) (Hikkita)

NT$ 6.42 /KGM or 12.5 % whichever is

higher

A

03037970冷凍  魚、大西洋竹筴魚、太平

洋長身鱈魚、銀鱈

Monk fish, Atlantic blue fish, Pacific linglods, sablefish, frozen

20.00% A

03037980供食用之冷凍魚皮 Fish skins, edible, frozen 17.50% A

03037991冷凍明太鱈 Pollock,frozen 10.00% A

03037992冷凍 魚 Carangid fishes, frozen 90.00% E

03037993冷凍其他鯖屬魚 Other mackerel (Scomber spp.), frozen 86.00% E

03037994冷凍灰海荷 (丁香魚) Silver anchovy (Spratelloides gracilis), frozen

37.50% D

03037995冷凍短擬鱸(藍色鱈魚) Blue cod (parapercis colias), frozen 25.00% D

03037996冷凍巴鰹 Black skipjack (Euthynnus affinis) , frozen 20.00% C

03037999其他冷凍魚類 Other fish,frozen 25.00% A

030380肝及卵 Livers and roes

03038010冷凍魚肝 Livers, fish, frozen 25.00% D

03038020冷凍魚卵 Roes, fish, frozen 11.30% C

0304生鮮、冷藏或冷凍之切片及其他魚 肉(不論是否經剁細)

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

030410生鮮或冷藏 Fresh or chilled

03041010生鮮或冷藏鱔魚魚片及魚肉(不論

是否經剁細)

Swamp eel fillets and its meat (whether or not minced),fresh or chilled

NT$ 12 /KGM or 20

% whichever is higher

A

03041020供食用之魚尾、魚骨,生鮮或冷藏 Fish tails , bones , edible , fresh or chilled 12.50% A

03041030供食用之魚翅,生鮮或冷藏 Shark fins, edible, fresh or chilled 17.50% A

(20)

03041040生鮮或冷藏鯰魚片及魚肉(不論是 否經剁細)

Catfish fillets and its meat (whether or not minced), fresh or chilled

20.00% B

03041050生鮮或冷藏鱒魚片及魚肉(不論是

否經剁細)

Trout fillets and its meat (whether or not minced), fresh or chilled

20.00% B

03041090生鮮或冷藏魚片及其他魚肉(不論

是否經剁細)

Fish fillets and its meat (whether or not minced), fresh or chilled

24.00% B

030420冷凍切片 Frozen fillets

03042010冷凍鱔魚魚片 Swamp eel fillets, frozen NT$ 12

/KGM or 20

% whichever is higher

A

03042020冷凍鮭魚片及比目魚片 Salmon and halibut fillets, frozen 16.00% A

03042030冷凍鱒魚片 Trouts, fillets, frozen 15.00% A

03042041冷凍 類(包括沙丁魚)魚片 Sardine fillets, frozen 60.00% E

03042042冷凍鯡類魚片 Herring fillets, frozen 60.00% E

03042050冷凍 魚片 Horse mackerel fillets, frozen 90.00% E

03042060冷凍鯖屬魚片 Mackerel fillets, frozen 86.00% E

03042070冷凍鯰魚片 Catfish fillets, frozen 20.00% A

03042080冷凍 魚片(詹星魚) Hake (Merluccius spp, Urophycis spp.), fillets, frozen

16.00% A

03042090其他冷凍魚片 Other fish fillets, frozen 20.00% A

030490其他 Other

03049011冷凍鰻魚漿 Frozen eel, minced 10.50% A

03049012冷凍鱈魚、明太鱈魚漿 Frozen cod, pollock, minced 10.00% A

03049019其他冷凍魚漿 Other fish, minced, frozen 10.00% A

03049020供食用之冷凍魚尾、魚骨 Fish tails , bones , edible , frozen 12.50% A

03049030供食用之冷凍魚翅 Shark fins, edible, frozen 17.50% A

03049090冷凍之其他魚肉(不論是否經剁

細)

Other fish meat (whether or not minced), frozen

24.00% A

0305乾魚、鹹魚、浸鹹魚;燻魚,不論 在燻製前或燻製過程中是否烹煮;

適合供人類食用之魚粉、細粒及團 粒

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption 030510適於人類食用之魚粉、細粒及團粒 Flours, meals and pellets of fish, fit for

human consumption

03051000適於人類食用之魚粉、細粒及團粒 Flours, meals and pellets of fish, fit for human consumption

27.00% C

030520乾、燻、鹹或浸鹹之魚肝及魚卵 Livers and roes, dried, smoked, salted or in brine

03052010乾、燻、鹹或浸鹹之魚肝 Livers, dried, smoked, salted or in brine 15.00% A 03052020乾、燻、鹹或浸鹹之魚卵 Roes, dried, smoked, salted or in brine 17.50% A

030530乾、鹹或浸鹹魚之切片,但未燻製 Fish fillets, dried, salted or in brine, but not smoked

03053010乾、鹹或浸鹹鯖屬魚之切片,但未

燻製

Mackerels fillets, dried, salted or in brine, but not smoked

86.00% E

03053090其他乾、鹹或浸鹹魚之切片,但未

燻製

Other fish fillets, dried, salted or in brine, but not smoked

25.00% A

(21)

03054-燻魚,包括切片︰ -Smoked fish, including fillets:

030541太平洋鮭(紅鉤吻鮭、細鱗鉤吻

鮭、鉤吻鮭、大鱗鉤吻鮭、銀鉤吻 鮭、馬蘇鉤吻鮭及玫瑰鉤吻鮭),

大西洋鮭及多瑙河鮭

Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

03054100燻製太平洋鮭(紅鉤吻鮭、細鱗鉤

吻鮭、鉤吻鮭、大鱗鉤吻鮭、銀鉤 吻鮭、馬蘇鉤吻鮭及玫瑰鉤吻鮭)

,大西洋鮭及多瑙河鮭

Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), smoked

12.00% B

030542 魚(太平洋 、正 ) Herrings (Clupea harengus, Clupea pallasii) 03054200燻製 魚(太平洋 、正 ) Herrings (clupea harengus, clupea pallasii),

smoked

35.00% D

030549其他 Other

03054910供食用之燻製魚尾、魚皮 Fish tails , skins , edible , smoked 15.00% B

03054920燻製鯰魚 Catfish, smoked 20.00% C

03054930燻製鱒魚 Trout, smoked 15.00% C

03054940燻製灰海荷 (丁香魚) Silver anchovy (spratelloides gracilis), smoked

30.00% D

03054950其他燻製 類(包括沙丁魚) Other sardines, smoked 60.00% E

03054990其他燻製魚類 Other fish, smoked 30.00% A

03055-乾魚,不論是否為鹹者(但未燻

製)︰

-Dried fish, whether or not salted but not smoked:

030551鱈魚(大西洋鱈、格陵蘭鱈、正

鱈)

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

03055100乾鱈魚(大西洋鱈、格陵蘭鱈、正

鱈)

Cod (gadus morhua, gadus ogac, gadus macrocephalus), dried

18.00% A

030559其他 Other

03055910乾明太鱈 Fish pollock, dried 17.50% A

03055920乾魚翅 Shark fins, dried 7.00% A

03055930供食用之乾魚尾、魚皮 Fish tails , skins , edible , dried 17.50% A

03055941鯡類或其他 類小魚乾 Herrings or other sardines, small, dried 60.00% E

03055949其他小魚乾 Other small fish, dried NT$ 47.6

/KGM or 25

% whichever is higher

A

03055950乾 類,不論是否為鹹者(但未燻

製)

Dried sardines, whether or not salted, but not smoked

60.00% E

03055960乾海龍及乾海馬 Hai Lung (Syngnathus) and Hai Ma

(Hippocampus) , dried

Free A

03055990其他乾魚,不論是否為鹹者(但未

燻製)

Other dried fish, whether or not salted but not smoked

25.00% A

(22)

03056-鹹魚(乾及燻製者除外),浸鹹 魚︰

-Fish, salted but not dried or smoked and fish in brine:

030561 魚(太平洋 、正 ) Herrings (Clupea harengus, Clupea pallasii) 03056100鹹 魚(太平洋 、正 ) Herrings (clupea harengus, clupea pallasii),

salted or in brine

60.00% E

030562鱈魚(大西洋鱈、格陵蘭鱈、正

鱈)

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

03056200鹹鱈魚(大西洋鱈、格陵蘭鱈、正

鱈)

Cod (gadus morhua, gadus ogac, gadus macrocephalus), salted or in brine

18.00% C

030563鯷魚(鮆魚) Anchovies (Engraulis spp.)

03056300鹹鯷魚(鮆魚) Anchovies (engraulis spp.), salted or in brine

60.00% E

030569其他 Other

03056910鹹薩門魚 Fish, salmon, salted or in brine 15.00% B

03056920鹹魚翅 Shark fins, salted or in brine 9.00% B

03056930供食用之鹹魚尾、魚皮 Fish tails , skins , edible , salted or in brine 17.50% B

03056940鹽醃鯖屬魚 Mackerels, salted or in brine 86.00% E

03056990其他鹽醃魚類 Other fish, salted or in brine 25.00% C

0306帶殼或去殼之甲殼類動物,活、生 鮮、冷藏、冷凍、乾、鹹或浸鹹;

蒸煮過或用水煮過之帶殼甲殼類動 物,不論是否為冷藏、冷凍、乾、

鹹或浸鹹;適合供人類食用之甲殼 類動物粉、細粒及團粒

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine;

flours, meals and pellets of crustaceans, fit for human consumption

03061-冷凍者︰ -Frozen:

030611岩龍蝦及海螯蝦( 蛄) Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

03061110冷凍岩龍蝦 Rock (spiny) lobster, frozen NT$ 33.7

/KGM or 15

% whichever is higher

C

03061120冷凍海螯蝦( 蛄) Crawfish, frozen 21.00% C

030612龍蝦(蟹祖) Lobsters (Homarus spp.)

03061200冷凍龍蝦(蟹祖) Lobsters (homarus spp.), frozen NT$ 33.7

/KGM or 15

% whichever is higher

C

030613小蝦及對蝦 Shrimps and prawns

03061300冷凍小蝦及對蝦 Shrimps and prawns, frozen 20.00% A

030614蟹類 Crabs

03061410冷凍蟳 Swamp crabs, frozen NT$ 40.8

/KGM or 30

% whichever is higher

D

03061420冷凍蟹 Crabs, frozen 16.00% C

(23)

030619其他,包括適於人類食用之甲殼類 動物粉、細粒及團粒

Other, including flours, meals and pellets of crustaceans, fit for human consumption

03061900其他冷凍水產甲殼類,包括適於人

類食用之甲殼類動物粉、細粒及團 粒

Other crustaceans, frozen, including flours, meals and pellets of crustaceans, fit for human consumption

30.00% D

03062-未冷凍者︰ -Not frozen:

030621岩龍蝦及海螯蝦( 蛄) Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

03062111活、生鮮或冷藏岩龍蝦 Rock (spiny) lobster, live, fresh or chilled NT$ 33.7 /KGM or 15

% whichever is higher

C

03062112乾、鹹或浸鹹岩龍蝦 Rock (spiny) lobster, dried, salted or in brine

NT$ 33.7 /KGM or 15

% whichever is higher

C

03062120活、生鮮或冷藏海螯蝦 Sea crawfish, live, fresh or chilled 25.00% D

030622龍蝦(蟹祖) Lobsters (Homarus spp.)

03062210活、生鮮或冷藏龍蝦(蟹祖) Lobsters (homarus spp.), live, fresh or chilled

NT$ 33.7 /KGM or 15

% whichever is higher

C

03062220乾、鹹或浸鹹龍蝦(蟹祖) Lobsters (homarus spp.), dried, salted or in brine

NT$ 33.7 /KGM or 15

% whichever is higher

C

030623小蝦及對蝦 Shrimps and prawns

03062311蝦苗 Shrimp, fry Free A

03062319其他活、生鮮或冷藏小蝦及對蝦 Other shrimps and prawns, live, fresh or chilled

20.00% A

03062321乾蝦皮 Shrimp skin, dried NT$ 5.36

/KGM or 24

% whichever is higher

A

03062329乾、鹹或浸鹹小蝦及對蝦 Shrimps and prawns, dried, salted or in brine

NT$ 48 /KGM or 25

% whichever is higher

A

030624蟹類 Crabs

03062410蟳、蟹苗 Crabs, fry Free A

03062421活、生鮮或冷藏蟳 Swamp crabs, live, fresh or chilled NT$ 47.6 /KGM or 35

% whichever is higher

A

03062429其他活、生鮮或冷藏蟹類 Other crabs, live, fresh or chilled 25.00% A

03062430乾、鹹或浸鹹蟹類 Crabs, dried, salted or in brine 25.00% A

(24)

030629其他,包括適於人類食用之甲殼類 動物粉、細粒及團粒

Other, including flours, meals and pellets of crustaceans, fit for human consumption

03062911水產甲殼類種苗 Crustaceans, fry Free A

03062919其他活、生鮮或冷藏水產甲殼類 Other crustaceans, live, fresh or chilled 25.00% A

03062920其他乾、鹹或浸鹹水產甲殼類,包

括適於人類食用之甲殼類動物粉、

細粒及團粒

Other crustaceans, dried, salted or in brine, including flours, meals and pellets of crustaceans, fit for human consumption

25.00% A

0307活、生鮮、冷藏、冷凍、乾、鹹或 浸鹹軟體類動物,不論是否帶殼;

水產無脊椎動物(甲殼及軟體類動 物除外),活、生鮮、冷藏、冷 凍、乾,鹹或浸鹹;適於人類食用 之水產無脊椎動物(甲殼類動物除 外)粉、細粒及團粒

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine;

flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption

030710牡蠣(蠔、蚵) Oysters

03071011牡蠣(蠔、蚵)苗 Oysters, fry Free A

03071019其他活、生鮮或冷藏牡蠣(蠔、

蚵)

Other oysters, live, fresh or chilled 25.00% C

03071020冷凍牡蠣(蠔、蚵) Oysters, frozen 20.50% C

03071031乾牡蠣(蠔、蚵) Oysters, dried NT$ 52 / or

26 % whichever is

higher

D

03071032鹹或浸鹹牡蠣(蠔、蚵) Oysters, salted or in brine 31.00% D

03072-海扇貝,包括大海扇貝、日月貝

及月貝︰

-Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten :

030721活、生鮮或冷藏 Live, fresh or chilled

03072100活、生鮮或冷藏海扇貝(含全貝及

干貝)

Scallops (include full shell fish and compoy), live, fresh or chilled

NT$ 17.2 /KGM or 10

% whichever is higher

B

030729其他 Other

03072910冷凍海扇貝(含全貝及干貝) Scallops (include full shell fish and compoy), frozen

NT$ 17.2 /KGM or 10

% whichever is higher

B

03072920乾、鹹或浸鹹海扇貝(含全貝及干

貝)

Scallops (include full shell fish and compoy), dried, salted or in brine

NT$ 191.4 / or 13 % whichever is

higher

C

03073-貽貝(淡菜)︰ -Mussels (Mytilus spp., Perna spp.):

030731活、生鮮或冷藏 Live, fresh or chilled

03073100活、生鮮或冷藏貽貝(淡菜) Mussels (Mytilus spp., Perna spp.), live, fresh or chilled

15.00% B

030739其他 Other

03073910冷凍貽貝(淡菜) Mussels (mytilus spp., perna spp.), frozen 15.00% B

(25)

03073921乾貽貝(淡菜) Mussels (mytilus spp., perna spp.), dried NT$ 40.5 /KGM or 27

% whichever is higher

D

03073929鹹或浸鹹貽貝(淡菜) Mussels (mytilus spp. perna spp.), salted or in brine

25.00% D

03074-墨魚(西班牙墨魚、蘇俄墨魚、

西伯利亞墨魚)及魷魚(南魷、赤 魷、北大西洋魷、西伯利亞魷)︰

-Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):

030741活、生鮮或冷藏 Live, fresh or chilled

03074110活、生鮮或冷藏墨魚 Cuttle fish, live, fresh or chilled 20.00% C

03074120活、生鮮或冷藏魷魚 Squid, live, fresh or chilled NT$ 15

/KGM

C

030749其他 Other

03074911冷凍墨魚 Cuttle fish, frozen 25.00% D

03074912冷凍魷魚 Squid, frozen NT$ 15

/KGM

C

03074921乾、鹹、浸鹹、燻墨魚 Cuttle fish, dried, salted, in brine, smoked 25.00% D 03074922乾、鹹、浸鹹、燻魷魚 Squid, dried, salted, in brine, smoked NT$ 219

/KGM or 50

% whichever is higher

D

03075-章魚︰ -Octopus (Octopus spp.):

030751活、生鮮或冷藏 Live, fresh or chilled

03075100活、生鮮或冷藏章魚 Octopus, live, fresh or chilled 20.00% D

030759其他 Other

03075900冷凍、乾、鹹、浸鹹、燻章魚 Octopus, frozen, dried, salted, in brine, smoked

22.00% D

030760螺,(海螺除外) Snails, other than sea snails

03076010活、生鮮或冷藏螺(海螺除外) Snails, live, fresh or chilled, other than sea snails

30.00% D

03076020冷凍螺(海螺除外) Snails, frozen, other than sea snails 30.00% D

03076030乾、鹹或浸鹹螺(海螺除外) Snails, dried, salted or in brine, other than sea snails

30.00% D

03079-其他,包括適於人類食用之水產

無脊椎動物(甲殼類動物除外)

粉、細粒及團粒︰

Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:

030791活、生鮮或冷藏 Live, fresh or chilled

03079110軟體類動物及水產無脊椎動物之種

Molluscs and aquatic invertebrates, fry Free A 03079120活、生鮮或冷藏鮑魚(九孔除外) Abalones (Haliotidae), live, fresh or

chilled, other than abalones (Haliotis diversicolor)

NT$ 30 /KGM or 7.5

% whichever is higher

C

(26)

03079131活、生鮮或冷藏鐘螺 Top shell, live, fresh or chilled NT$ 45.2 /KGM or 30

% whichever is higher

D

03079132活、生鮮或冷藏海瓜子 Ruditapes philippimarum, live, fresh or chilled

NT$ 34 /KGM or 30

% whichever is higher

D

03079140活、生鮮或冷藏海參 Sea-cucumber, live, fresh or chilled 11.00% C

03079150活、生鮮或冷藏海蜇 Sea blubber, live, fresh or chilled 14.00% B

03079160活、生鮮或冷藏九孔 Abalones (Haliotis diversicolor), live, fresh or chilled

NT$ 66.4 /KGM or 20

% whichever is higher

C

03079170活、生鮮或冷藏南美貝 Locos, live, fresh or chilled NT$ 26.6

/KGM or 14

% whichever is higher

B

03079180活、生鮮或冷藏蛤蜊 Hard clam, live, fresh or chilled 30.00% D

03079190其他活、生鮮或冷藏軟體類動物及

水產無脊椎動物

Other molluscs and aquatic invertebrates 21.00% C

030799其他 Other

03079911冷凍鮑魚(九孔除外) Abalones (Haliotidae), frozen, other than abalones (Haliotis diversicolor)

NT$ 30 /KGM or 7.5

% whichever is higher

A

03079912冷凍鐘螺(鳳凰螺除外) Top shell other than conch, frozen NT$ 30 /KGM or 20

% whichever is higher

A

03079913冷凍海瓜子 Ruditapes philippimarum, frozen NT$ 34

/KGM or 30

% whichever is higher

A

03079914冷凍海參 Sea-cucumber, frozen 9.00% C

03079915冷凍海蜇皮 Sea blubber, frozen 15.00% B

03079916冷凍九孔 Abalones (Haliotis, diversicolor) frozen NT$ 83

/KGM or 25

% whichever is higher

A

03079917冷凍南美貝 Locos, frozen NT$ 19

/KGM or 10

% whichever is higher

A

數據

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參考文獻

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