海关总署：

    根据国务院批准的“十五”期间继续保留对进口种子（苗）、种畜（禽）、鱼种（苗）和非盈利性种用野生动植物种源的税收优惠政策及农业部提出的申请，现下达农业部2004年度种子（苗）、种畜（禽）、鱼种（苗）和非盈利性种用野生动植物种源的免税进口计划（见附件），请据此办理有关手续。

    具体管理办法仍按《财政部、国家税务总局关于“十五”期间进口种子（苗）种畜（禽）鱼种（苗）和非盈利性种用野生动植物种源税收问题的通知》（财税［2001］130号）的规定执行。

    特此通知。

    附件：农业部2004年度种子（苗）种畜（禽）鱼种（苗）免税进口计划

  序号    类别       产品                 规格      计量单位   2004年引进计划量
   1             无根插枝及接穗                       万条          100
   2             果苗类                               吨             50
   2             果苗类                               万株          200
   3             菌种                                 吨             20
   9             薯类                                 吨            800
   lO            豆类                                 吨           1000
   11            瓜类                                 吨           1000
   16            麦类                                 吨             50
   17            玉米                                 吨            500
   19            其他谷物种子                         吨            200
   2l            麻类                                 吨           2000
   24            棉种                                 吨             40
20～22-23        油料类                               吨           2000
-28-29
25-26-27         花卉类                               万头         2000
 30,50           糖科类                               吨           2000
   31            紫苜蓿子                             吨           7000
   32            三叶草子                             吨           2800
   33            羊茅子                               吨           6200
   34            草地早熟禾子                         吨           3200
   35            黑麦草子                             吨           4200
   43            草坪种子                             吨           1200
   44            牧草类                               吨           1200
   45            花卉类                               万株          800
   45            花卉类                               吨            800
   46            蔬菜类                               吨           6000
   47            其他种植用的种子、果                 吨           1250
                 实及孢子
   48            其他根茎苗等繁殖材料                 万株          100
   53            改良种用的马                         匹            200
   55            改良种用的牛                         万头            6
   56            改良种用的猪                         头           5000
   57            改良种用的绵羊                       只           6000
   58            改良种用的山羊                       只           5000
   59            不超过185克的改良用鸡                万只          120
   6l            不超过185克的其他改良                万只            7
                 用家禽
   65            改良种用其他活动物                   (头)只       6000
   66            种用禽蛋                             万枚            5
   67            牛的精液                             万剂           15
   68            动物精液(牛精液除外)                 支          10000
   69            种用动物胚胎                         万枚            3
       鱼类
   71            鳟鱼                     鱼卵及苗    万尾(粒)     1000
   72            鳗鱼苗                    3-6千尾    吨            150
                                           ／公斤  
   74            其他鱼苗及其卵           鱼苗        万尾        30000
                                          lOcm／尾
                                          以下及繁
                                          殖种用亲
                                          本
      甲壳类
75-79                                     种苗        万尾         2500
      其中：     小虾、对虾               种苗        万尾
                 斑节对虾                 亲虾        万尾
                 其他甲壳类               种苗        万尾         
80-82            牡蛎、扇贝、贻贝         亲贝及苗    万只        10000
   85            水生无脊椎动物           种苗        万尾           20
      水生植物类
   86            经济藻类种苗及其         种苗        万株          100
                 配子或孢子
  126            龟鳖类                   种龟和苗    万只          200
  127            鳄类                     种苗        万只           80
  132            观赏鱼类                 种苗        万尾         1000
  133            鲟鱼                     种苗        万尾(粒)     1000
  134            鳗类                     种苗        万尾          100
  135            鲨类                     种苗        万尾          100
  138            贝类                     种苗        万只(粒)     1000