Ministry Of Fiance Order is hereby given, 
1. The tariff classifications of Chapter 3“FISH AND CRUSTACEANS, MOLLUSCS AND OTHER ACQUATIC INVERTEBRATES”are as follows：
(1) The scientific names of species are listed in the Tariff No., they shall be classified under that Tariff No. in accordance with Rules 1 and 6 of HS General Rules of Interpretation. 
(2) Although scientific names of species are not listed in the Tariff No., if they are found that they are different names but the same species as the Tariff No., they are still classified under that Tariff No.. 
(3) For cases other than the above, they shall be classified into the Tariff No. under the item "Other" of the appropriate Tariff.
2. The stipulation shall become effective from 30th, December 2022.