| 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 | ||||||
| 07104000. | 冷冻甜玉米 | 10.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07103000. | 冷冻菠菜 | 13.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07102900. | 冷冻其他豆类蔬菜 | 13.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07102290. | 冷冻豇豆及菜豆 | 13.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07102210. | 冷冻的红小豆 | 13.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07102100. | 冷冻豌豆 | 13.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07101000. | 冷冻马铃薯 | 13.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07099090.90 | 鲜或冷藏的其他蔬菜 | 13.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 07099090.10 | 鲜或冷藏的莼菜 | 13.0 | 70.0 | 0.0 | 13.0 | ABE | 2010 |
| 07099090.05 | 鲜、冷山葵 | 13.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
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