| 编号 | 名称 | 进口税率 | 出口税率 | 增值税率 | 监管条件 | 年限 | |
| 优惠 | 普通 | ||||||
| 07114000. | 暂时保藏的黄瓜及小黄瓜 | 13.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07112000. | 暂时保藏的油橄榄 | 13.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07109000. | 冷冻什锦蔬菜 | 10.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07108090.90 | 冷冻的未列名蔬菜 | 13.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07108090.30 | 冷冻莼菜 | 13.0 | 70.0 | 0.0 | 13.0 | ABE | 2010 |
| 07108090.20 | 冷冻的香菇 | 13.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07108090.10 | 冷冻的大蒜瓣 | 13.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07108030. | 冷冻蒜头 | 13.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07108020. | 冷冻蒜苔及蒜苗(包括青蒜) | 13.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07108010. | 冷冻松茸 | 13.0 | 70.0 | 0.0 | 13.0 | ABE | 2010 |
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