輸出税率表
輸出税（改正後の政令26/2023/NĐ-CP）およびBT2026に基づくCPTPP、EVFTA、UKVFTAの輸出特恵税率。
| HSコード | 記述 | 輸出税 | CPTPP輸出税率 | EVFTA輸出税率 | UKVFTA輸出税率 |
|---|---|---|---|---|---|
| 0303.89.27 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 / - Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99: / - - Other: / - - - Other: / - - - - Hilsa shad (Tenualosa ilisha) | 0% | データなし | データなし | データなし |
| 0303.89.28 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 / - Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99: / - - Other: / - - - Other: / - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) | 0% | データなし | データなし | データなし |
| 0303.89.29 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 / - Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99: / - - Other: / - - - Other: / - - - - Other | 0% | データなし | データなし | データなし |
| 0303.91.00 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 / - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: / - - Livers, roes and milt | 0% | データなし | データなし | データなし |
| 0303.92.00 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 / - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: / - - Shark fins | 0% | データなし | データなし | データなし |
| 0303.99.00 | Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 / - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: / - - Other | 0% | データなし | データなし | データなし |
| 0304.31.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): / - - Tilapias (Oreochromis spp.) | 0% | データなし | データなし | データなし |
| 0304.32.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): / - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 0% | データなし | データなし | データなし |
| 0304.33.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): / - - Nile Perch (Lates niloticus) | 0% | データなし | データなし | データなし |
| 0304.39.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): / - - Other | 0% | データなし | データなし | データなし |
| 0304.41.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - 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) | 0% | データなし | データなし | データなし |
| 0304.42.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 0% | データなし | データなし | データなし |
| 0304.43.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | 0% | データなし | データなし | データなし |
| 0304.44.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 0% | データなし | データなし | データなし |
| 0304.45.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Swordfish (Xiphias gladius) | 0% | データなし | データなし | データなし |
| 0304.46.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Toothfish (Dissostichus spp.) | 0% | データなし | データなし | データなし |
| 0304.47.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Dogfish and other sharks | 0% | データなし | データなし | データなし |
| 0304.48.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Rays and skates (Rajidae) | 0% | データなし | データなし | データなし |
| 0304.49.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Fresh or chilled fillets of other fish: / - - Other | 0% | データなし | データなし | データなし |
| 0304.51.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 0% | データなし | データなし | データなし |
| 0304.52.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - Salmonidae | 0% | データなし | データなし | データなし |
| 0304.53.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 0% | データなし | データなし | データなし |
| 0304.54.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - Swordfish (Xiphias gladius) | 0% | データなし | データなし | データなし |
| 0304.55.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - Toothfish (Dissostichus spp.) | 0% | データなし | データなし | データなし |
| 0304.56.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - Dogfish and other sharks | 0% | データなし | データなし | データなし |
| 0304.57.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - Rays and skates (Rajidae) | 0% | データなし | データなし | データなし |
| 0304.59.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, fresh or chilled: / - - Other | 0% | データなし | データなし | データなし |
| 0304.61.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): / - - Tilapias (Oreochromis spp.) | 0% | データなし | データなし | データなし |
| 0304.62.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): / - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 0% | データなし | データなし | データなし |
| 0304.63.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): / - - Nile Perch (Lates niloticus) | 0% | データなし | データなし | データなし |
| 0304.69.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): / - - Other | 0% | データなし | データなし | データなし |
| 0304.71.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: / - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 0% | データなし | データなし | データなし |
| 0304.72.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: / - - Haddock (Melanogrammus aeglefinus) | 0% | データなし | データなし | データなし |
| 0304.73.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: / - - Coalfish (Pollachius virens) | 0% | データなし | データなし | データなし |
| 0304.74.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: / - - Hake (Merluccius spp., Urophycis spp.) | 0% | データなし | データなし | データなし |
| 0304.75.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: / - - Alaska Pollock (Theragra chalcogramma) | 0% | データなし | データなし | データなし |
| 0304.79.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: / - - Other | 0% | データなし | データなし | データなし |
| 0304.81.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - 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) | 0% | データなし | データなし | データなし |
| 0304.82.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 0% | データなし | データなし | データなし |
| 0304.83.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | 0% | データなし | データなし | データなし |
| 0304.84.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Swordfish (Xiphias gladius) | 0% | データなし | データなし | データなし |
| 0304.85.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Toothfish (Dissostichus spp.) | 0% | データなし | データなし | データなし |
| 0304.86.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Herrings (Clupea harengus, Clupea pallasii) | 0% | データなし | データなし | データなし |
| 0304.87.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | 0% | データなし | データなし | データなし |
| 0304.88.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Dogfish, other sharks, rays and skates (Rajidae) | 0% | データなし | データなし | データなし |
| 0304.89.10 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Other: / - - - Mahi-mahi (Coryphaena hippurus) | 0% | データなし | データなし | データなし |
| 0304.89.90 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Frozen fillets of other fish: / - - Other: / - - - Other | 0% | データなし | データなし | データなし |
| 0304.91.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, frozen: / - - Swordfish (Xiphias gladius) | 0% | データなし | データなし | データなし |
| 0304.92.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, frozen: / - - Toothfish (Dissostichus spp.) | 0% | データなし | データなし | データなし |
| 0304.93.00 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen / - Other, frozen: / - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 0% | データなし | データなし | データなし |