| 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 | ||||||
| 03062499. | 其他活、鲜、冷、干、盐腌或盐渍 | 14.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 03062492. | 活、鲜、冷、干、盐腌或盐渍的带 | 14.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 03062491. | 活、鲜、冷、干、盐腌或盐渍的带 | 14.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 03062410. | 蟹种苗 | 0.0 | 0.0 | 0.0 | 13.0 | AB | 2010 |
| 03062399.90 | 活、干、盐腌或盐渍的带壳或去壳 | 12.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 03062399.01 | 鲜、冷小虾 | 12.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 03062391. | 鲜、冷带壳或去壳对虾 | 15.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 03062310. | 小虾及对虾种苗 | 0.0 | 0.0 | 0.0 | 13.0 | AB | 2010 |
| 03062290. | 活、鲜、冷、干、盐腌或盐渍的带 | 15.0 | 70.0 | 0.0 | 13.0 | AB | 2010 |
| 03062210. | 大螯虾种苗 | 0.0 | 0.0 | 0.0 | 13.0 | AB | 2010 |
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