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進口「冷凍蝦」學名Penaeus Semisculcatus

Feb 24th 2015, 04:08

你好！！進口「冷凍蝦」學名PenaeusSemisculcatus稅則及簽審規定？

版大來貨為「其他冷凍蝦」學名：Penaeus Semisculcatus，

宜歸列專屬稅則號別第0306.17.00.90號「其他冷凍蝦」，

關稅稅率20％，營業稅5%，推廣貿易服務費萬分之4。

2.輸入規定：F01

輸入商品應依照「食品及相關產品輸入查驗辦法」規定，

向衛生福利部食品藥物管理署申請辦理輸入查驗。

3.大陸物品可以進口。

03061700

其他冷凍蝦類，包括燻製

Other shrimps and prawns, frozen, smoked included

KGM

20%

參考資料： wto

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