02068000 鲜、冷、冻牛、猪、绵羊、山羊… › 其他鲜或冷杂碎

其他鲜或冷杂碎税则 2026 · 单一窗口 2026-09-20

这一页的网址guanjin.app/hs-code/02068000/

第 02 章章注1 条本章不包括：一、税目02.01至02.08或02.10的不适合供人食用的产品；二、可食用的死…

一
本章不包括：一、税目 02.01 至 02.08 或 02.10 的不适合供人食用的产品；二、可食用的死昆虫（税目 04.10）；三、动物的肠、膀胱、胃（税目 05.04）或动物血（税目 05.11、30.02）；或四、税目 02.09 所列产品以外的动物脂肪（第十五章）。

报关单上填这个共 2 个 10 位商品编号

商品编号	商品名称	第一法定单位	第二法定单位	监管条件	CIQ 编码
`0206800010`	鲜或冷的羊杂碎	千克	—	AB	74 个 CIQ 编码 `0206800010101` 鲜或冷的羊杂碎(饲料用绵羊肠) `0206800010102` 鲜或冷的羊杂碎(饲料用绵羊真胃(绵羊肚)) `0206800010103` 鲜或冷的羊杂碎(饲料用绵羊瓣胃(绵羊百叶)) `0206800010104` 鲜或冷的羊杂碎(饲料用绵羊网胃) `0206800010105` 鲜或冷的羊杂碎(饲料用绵羊瘤胃) `0206800010106` 鲜或冷的羊杂碎(饲料用绵羊心) `0206800010107` 鲜或冷的羊杂碎(饲料用绵羊肝) `0206800010108` 鲜或冷的羊杂碎(饲料用绵羊肺) `0206800010109` 鲜或冷的羊杂碎(饲料用绵羊肾) `0206800010110` 鲜或冷的羊杂碎(饲料用其他绵羊杂碎) `0206800010111` 鲜或冷的羊杂碎(饲料用山羊肠) `0206800010112` 鲜或冷的羊杂碎(饲料用山羊真胃(山羊肚)) `0206800010113` 鲜或冷的羊杂碎(饲料用山羊瓣胃(山羊百叶)) `0206800010114` 鲜或冷的羊杂碎(饲料用山羊网胃) `0206800010115` 鲜或冷的羊杂碎(饲料用山羊瘤胃) `0206800010116` 鲜或冷的羊杂碎(饲料用山羊心) `0206800010117` 鲜或冷的羊杂碎(饲料用山羊肝) `0206800010118` 鲜或冷的羊杂碎(饲料用山羊肺) `0206800010119` 鲜或冷的羊杂碎(饲料用山羊肾) `0206800010120` 鲜或冷的羊杂碎(饲料用其他山羊杂碎) `0206800010121` 鲜或冷的羊杂碎(鲜的绵羊心) `0206800010122` 鲜或冷的羊杂碎(冷藏绵羊心) `0206800010123` 鲜或冷的羊杂碎(鲜的绵羊肝) `0206800010124` 鲜或冷的羊杂碎(冷藏绵羊肝) `0206800010125` 鲜或冷的羊杂碎(鲜的绵羊肺) `0206800010126` 鲜或冷的羊杂碎(冷藏绵羊肺) `0206800010127` 鲜或冷的羊杂碎(鲜的绵羊肾) `0206800010128` 鲜或冷的羊杂碎(冷藏绵羊肾) `0206800010129` 鲜或冷的羊杂碎(鲜的绵羊舌) `0206800010130` 鲜或冷的羊杂碎(冷藏绵羊舌) `0206800010131` 鲜或冷的羊杂碎(鲜的绵羊睾丸) `0206800010132` 鲜或冷的羊杂碎(冷藏绵羊睾丸) `0206800010133` 鲜或冷的羊杂碎(鲜的绵羊蹄) `0206800010134` 鲜或冷的羊杂碎(冷藏绵羊蹄) `0206800010135` 鲜或冷的羊杂碎(鲜的绵羊头及头块) `0206800010136` 鲜或冷的羊杂碎(冷藏绵羊头及头块) `0206800010139` 鲜或冷的羊杂碎(鲜的其他绵羊杂碎) `0206800010140` 鲜或冷的羊杂碎(冷藏其他绵羊杂碎) `0206800010141` 鲜或冷的羊杂碎(鲜的山羊心) `0206800010142` 鲜或冷的羊杂碎(冷藏山羊心) `0206800010143` 鲜或冷的羊杂碎(鲜的山羊肝) `0206800010144` 鲜或冷的羊杂碎(冷藏山羊肝) `0206800010145` 鲜或冷的羊杂碎(鲜的山羊肺) `0206800010146` 鲜或冷的羊杂碎(冷藏山羊肺) `0206800010147` 鲜或冷的羊杂碎(鲜的山羊肾) `0206800010148` 鲜或冷的羊杂碎(冷藏山羊肾) `0206800010149` 鲜或冷的羊杂碎(鲜的山羊舌) `0206800010150` 鲜或冷的羊杂碎(冷藏山羊舌) `0206800010151` 鲜或冷的羊杂碎(鲜的山羊睾丸) `0206800010152` 鲜或冷的羊杂碎(冷藏山羊睾丸) `0206800010153` 鲜或冷的羊杂碎(鲜的山羊蹄) `0206800010154` 鲜或冷的羊杂碎(冷藏山羊蹄) `0206800010155` 鲜或冷的羊杂碎(鲜的山羊头及头块) `0206800010156` 鲜或冷的羊杂碎(冷藏山羊头及头块) `0206800010157` 鲜或冷的羊杂碎(鲜的其他山羊杂碎) `0206800010158` 鲜或冷的羊杂碎(冷藏其他山羊杂碎) `0206800010159` 鲜或冷的羊杂碎(鲜的野山羊心) `0206800010160` 鲜或冷的羊杂碎(冷藏野山羊心) `0206800010161` 鲜或冷的羊杂碎(鲜的野山羊肝) `0206800010162` 鲜或冷的羊杂碎(冷藏野山羊肝) `0206800010163` 鲜或冷的羊杂碎(鲜的野山羊肺) `0206800010164` 鲜或冷的羊杂碎(冷藏野山羊肺) `0206800010165` 鲜或冷的羊杂碎(鲜的野山羊肾) `0206800010166` 鲜或冷的羊杂碎(冷藏野山羊肾) `0206800010167` 鲜或冷的羊杂碎(鲜的野山羊舌) `0206800010168` 鲜或冷的羊杂碎(冷藏野山羊舌) `0206800010169` 鲜或冷的羊杂碎(鲜的野山羊睾丸) `0206800010170` 鲜或冷的羊杂碎(冷藏野山羊睾丸) `0206800010171` 鲜或冷的羊杂碎(鲜的野山羊脚) `0206800010172` 鲜或冷的羊杂碎(冷藏野山羊脚) `0206800010173` 鲜或冷的羊杂碎(鲜的野山羊头及头块) `0206800010174` 鲜或冷的羊杂碎(冷藏野山羊头及头块) `0206800010175` 鲜或冷的羊杂碎(鲜的其他野山羊杂碎) `0206800010176` 鲜或冷的羊杂碎(冷藏其他野山羊杂碎)
`0206800090`	鲜或冷的马、驴、骡杂碎	千克	—	AB	90 个 CIQ 编码 `0206800090101` 鲜或冷的马、驴、骡杂碎(鲜的马心) `0206800090102` 鲜或冷的马、驴、骡杂碎(冷藏马心) `0206800090103` 鲜或冷的马、驴、骡杂碎(鲜的马肝) `0206800090104` 鲜或冷的马、驴、骡杂碎(冷藏马肝) `0206800090105` 鲜或冷的马、驴、骡杂碎(鲜的马肺) `0206800090106` 鲜或冷的马、驴、骡杂碎(冷藏马肺) `0206800090107` 鲜或冷的马、驴、骡杂碎(鲜的马肾) `0206800090108` 鲜或冷的马、驴、骡杂碎(冷藏马肾) `0206800090109` 鲜或冷的马、驴、骡杂碎(鲜的马舌) `0206800090110` 鲜或冷的马、驴、骡杂碎(冷藏马舌) `0206800090111` 鲜或冷的马、驴、骡杂碎(鲜的马睾丸) `0206800090112` 鲜或冷的马、驴、骡杂碎(冷藏马睾丸) `0206800090113` 鲜或冷的马、驴、骡杂碎(鲜的马脚) `0206800090114` 鲜或冷的马、驴、骡杂碎(冷藏马脚) `0206800090115` 鲜或冷的马、驴、骡杂碎(鲜的马头及头块) `0206800090116` 鲜或冷的马、驴、骡杂碎(冷藏马头及头块) `0206800090117` 鲜或冷的马、驴、骡杂碎(鲜的其他马杂碎) `0206800090118` 鲜或冷的马、驴、骡杂碎(冷藏其他马杂碎) `0206800090119` 鲜或冷的马、驴、骡杂碎(鲜的野马心) `0206800090120` 鲜或冷的马、驴、骡杂碎(冷藏野马心) `0206800090121` 鲜或冷的马、驴、骡杂碎(鲜的野马肝) `0206800090122` 鲜或冷的马、驴、骡杂碎(冷藏野马肝) `0206800090123` 鲜或冷的马、驴、骡杂碎(鲜的野马肺) `0206800090124` 鲜或冷的马、驴、骡杂碎(冷藏野马肺) `0206800090125` 鲜或冷的马、驴、骡杂碎(鲜的野马肾) `0206800090126` 鲜或冷的马、驴、骡杂碎(冷藏野马肾) `0206800090127` 鲜或冷的马、驴、骡杂碎(鲜的野马舌) `0206800090128` 鲜或冷的马、驴、骡杂碎(冷藏野马舌) `0206800090129` 鲜或冷的马、驴、骡杂碎(鲜的野马睾丸) `0206800090130` 鲜或冷的马、驴、骡杂碎(冷藏野马睾丸) `0206800090131` 鲜或冷的马、驴、骡杂碎(鲜的野马脚) `0206800090132` 鲜或冷的马、驴、骡杂碎(冷藏野马脚) `0206800090133` 鲜或冷的马、驴、骡杂碎(鲜的野马头及头块) `0206800090134` 鲜或冷的马、驴、骡杂碎(冷藏野马头及头块) `0206800090135` 鲜或冷的马、驴、骡杂碎(鲜的其他野马杂碎) `0206800090136` 鲜或冷的马、驴、骡杂碎(冷藏其他野马杂碎) `0206800090137` 鲜或冷的马、驴、骡杂碎(鲜的驴心) `0206800090138` 鲜或冷的马、驴、骡杂碎(冷藏驴心) `0206800090139` 鲜或冷的马、驴、骡杂碎(鲜的驴肝) `0206800090140` 鲜或冷的马、驴、骡杂碎(冷藏驴肝) `0206800090141` 鲜或冷的马、驴、骡杂碎(鲜的驴肺) `0206800090142` 鲜或冷的马、驴、骡杂碎(冷藏驴肺) `0206800090143` 鲜或冷的马、驴、骡杂碎(鲜的驴肾) `0206800090144` 鲜或冷的马、驴、骡杂碎(冷藏驴肾) `0206800090145` 鲜或冷的马、驴、骡杂碎(鲜的驴舌) `0206800090146` 鲜或冷的马、驴、骡杂碎(冷藏驴舌) `0206800090147` 鲜或冷的马、驴、骡杂碎(鲜的驴睾丸) `0206800090148` 鲜或冷的马、驴、骡杂碎(冷藏驴睾丸) `0206800090149` 鲜或冷的马、驴、骡杂碎(鲜的驴脚) `0206800090150` 鲜或冷的马、驴、骡杂碎(冷藏驴脚) `0206800090151` 鲜或冷的马、驴、骡杂碎(鲜的驴头及头块) `0206800090152` 鲜或冷的马、驴、骡杂碎(冷藏驴头及头块) `0206800090153` 鲜或冷的马、驴、骡杂碎(鲜的其他驴杂碎) `0206800090154` 鲜或冷的马、驴、骡杂碎(冷藏其他驴杂碎) `0206800090155` 鲜或冷的马、驴、骡杂碎(鲜的野驴心) `0206800090156` 鲜或冷的马、驴、骡杂碎(冷藏野驴心) `0206800090157` 鲜或冷的马、驴、骡杂碎(鲜的野驴肝) `0206800090158` 鲜或冷的马、驴、骡杂碎(冷藏野驴肝) `0206800090159` 鲜或冷的马、驴、骡杂碎(鲜的野驴肺) `0206800090160` 鲜或冷的马、驴、骡杂碎(冷藏野驴肺) `0206800090161` 鲜或冷的马、驴、骡杂碎(鲜的野驴肾) `0206800090162` 鲜或冷的马、驴、骡杂碎(冷藏野驴肾) `0206800090163` 鲜或冷的马、驴、骡杂碎(鲜的野驴舌) `0206800090164` 鲜或冷的马、驴、骡杂碎(冷藏野驴舌) `0206800090165` 鲜或冷的马、驴、骡杂碎(鲜的野驴睾丸) `0206800090166` 鲜或冷的马、驴、骡杂碎(冷藏野驴睾丸) `0206800090167` 鲜或冷的马、驴、骡杂碎(鲜的野驴脚) `0206800090168` 鲜或冷的马、驴、骡杂碎(冷藏野驴脚) `0206800090169` 鲜或冷的马、驴、骡杂碎(鲜的野驴头及头块) `0206800090170` 鲜或冷的马、驴、骡杂碎(冷藏野驴头及头块) `0206800090171` 鲜或冷的马、驴、骡杂碎(鲜的其他野驴杂碎) `0206800090172` 鲜或冷的马、驴、骡杂碎(冷藏其他野驴杂碎) `0206800090173` 鲜或冷的马、驴、骡杂碎(鲜的骡心) `0206800090174` 鲜或冷的马、驴、骡杂碎(冷藏骡心) `0206800090175` 鲜或冷的马、驴、骡杂碎(鲜的骡肝) `0206800090176` 鲜或冷的马、驴、骡杂碎(冷藏骡肝) `0206800090177` 鲜或冷的马、驴、骡杂碎(鲜的骡肺) `0206800090178` 鲜或冷的马、驴、骡杂碎(冷藏骡肺) `0206800090179` 鲜或冷的马、驴、骡杂碎(鲜的骡肾) `0206800090180` 鲜或冷的马、驴、骡杂碎(冷藏骡肾) `0206800090181` 鲜或冷的马、驴、骡杂碎(鲜的骡舌) `0206800090182` 鲜或冷的马、驴、骡杂碎(冷藏骡舌) `0206800090183` 鲜或冷的马、驴、骡杂碎(鲜的骡睾丸) `0206800090184` 鲜或冷的马、驴、骡杂碎(冷藏骡睾丸) `0206800090185` 鲜或冷的马、驴、骡杂碎(鲜的骡脚) `0206800090186` 鲜或冷的马、驴、骡杂碎(冷藏骡脚) `0206800090187` 鲜或冷的马、驴、骡杂碎(鲜的骡头及头块) `0206800090188` 鲜或冷的马、驴、骡杂碎(冷藏骡头及头块) `0206800090189` 鲜或冷的马、驴、骡杂碎(鲜的其他骡杂碎) `0206800090190` 鲜或冷的马、驴、骡杂碎(冷藏其他骡杂碎)

监管条件：A 检验检疫 · B 电子底账

税率相同，监管条件可能不一样，按自己货物的品名挑。

税率2026 年进出口税则

出口退税率9%9 月 22 日查询，自动核对最新

出口关税无

最惠国税率20%

暂定税率无

普通税率70%

增值税9%

协定税率 0%～16% · 21 个协定伙伴 · 特惠税率 0%

协定税率	适用的协定伙伴
0%	东盟智利新西兰秘鲁哥斯达黎加瑞士冰岛澳大利亚格鲁吉亚毛里求斯柬埔寨马尔代夫香港澳门
4%	韩国
10%	RCEP·东盟RCEP·澳大利亚RCEP·韩国
12%	RCEP·新西兰
13.8%	RCEP·日本
16%	尼加拉瓜

特惠税率 0%：最不发达国家、柬埔寨

用协定税率要货物符合该协定原产地规则（含直接运输），并提交原产地证书或原产地声明。

税率按 8 位税则号列，仅供核算参考，实际征收以海关审核结果为准。

规范申报要素共 8 项

海关把这组要素定在 0206 这一级，0206 开头的税号共用。

序号	要素名	必填
1	品牌类型0 无品牌 · 1 境内自主品牌 · 2 境内收购品牌 · 3 境外品牌（贴牌生产）· 4 境外品牌（其他）	必填
2	出口享惠情况0 不享惠 · 1 享惠 · 2 不能确定 · 3 未标明	必填
3	制作或保存方法（鲜、冷、冻）	必填
4	种类（舌、肝、心管、板筋等）	必填
5	包装规格	必填
6	厂号	必填
7	GTIN	非必填
8	CAS	非必填

算一算：进口税费

完税价格（CIF，人民币）按哪个税率

关税—

进口环节增值税—

合计税费—

不含消费税、加征关税，也没算国内段费用。

同品目其他税号0206 鲜、冷、冻牛、猪、绵羊、山羊…

02061000 鲜、冷牛杂碎 02062100 冻牛杂碎：舌 02062200 冻牛杂碎：肝 02062900 冻牛杂碎：其他 02063000 鲜、冷猪杂碎 02064100 冻猪杂碎：肝 02064900 冻猪杂碎：其他 02069000 其他冻杂碎

税率和税则商品名来自财政部《2026 年进出口税则》；商品编号、法定计量单位、监管条件、申报要素来自中国国际贸易单一窗口（2026-09-20 抓取）；出口退税率来自国家税务总局出口退税率文库，页面打开时查询。现场通关以海关当时系统为准。

接下来

出口退税率查询批量查这一票货的出口退税率 FOB / CIF 报价核算把编码和退税率带过去算 FOB / CIF 报价 发票和装箱单生成做发票、装箱单时直接用这个编码

常见问题

监管条件是什么意思？

监管条件是海关对这个商品编号要求的进出口监管证件代码，A 是检验检疫（进口法检），B 是电子底账（出口法检），其余字母见表下的图例。这一栏为空只说明海关监管证件为空，3C 认证、危险化学品登记、商务部管制这些不在这个字段里，要另外查。

最惠国税率、暂定税率、普通税率有什么区别？

最惠国税率适用于原产于 WTO 成员等最惠国待遇地区的货物，日常进口最常用；普通税率适用于非最惠国待遇地区，或者原产地不明时；暂定税率是国家按年单独下调的税率，有暂定就按暂定征，和协定税率并存时按低的那个。

协定税率要满足什么条件才能用？

货物要符合该协定的原产地规则（含直接运输规则），并在申报时提交原产地证书或原产地声明。只是从协定国家发货不够，拿不准的可以先找货代或报关行确认能不能出证。

申报要素填在报关单哪一栏？

按表里的顺序填在报关单「规格型号」栏，要素之间用「|」分隔。表底的填法示例就是这个税号的要素顺序。GTIN 和 CAS 海关公告明确非必填，没有就留空。

10 位商品编号和 8 位税则号是什么关系？

税率和规范申报要素按 8 位税则号定，所以这一页按 8 位组织；法定计量单位、监管条件、CIQ 编码按 10 位区分，同一个税则号下的 10 位编号都列在第一张表里，报关单上填的是 10 位。

归类拿不准怎么办？

可以找报关行，或者向海关申请归类预裁定（海关总署令第 236 号），预裁定决定在有效期内对同一商品有约束力，比口头确认可靠。