Section I — Live animals; animal products
Chapter 03 — Fish and crustaceans, molluscs and other aquatic invertebrates
Heading 0306 — Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, saltedor in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process;crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine
National subdivision
0306.1 Frozen:
Common commodities
IQF cooked frozen lobsterPeeled and deveined frozen shrimpFrozen crab legs (king crab)Ready-to-cook prawns in iceFrozen steamed blue crabsSliced frozen calamari ringsFrozen rock lobster tailsIQF mussels with shell (frozen)Frozen cooked crayfish (crawfish)Frozen whole soft-shell crab
Codes
| Code | Description | Taxes | |
|---|---|---|---|
| 0306.11 | Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | ||
| 0306.11.00 | Rock lobster and other sea crawfish (Palinurus spp. Panulirus spp. Jasus spp.) | Customs TaxCID, PAL, SSCL, VAT | |
| 0306.12 | Lobsters (Homarus spp.) | ||
| 0306.12.00 | Lobsters (Homarus spp.) | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 0306.14 | Crabs | ||
| 0306.14.00 | Crabs | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 0306.15 | Norway lobsters (Nephrops norvegicus) | ||
| 0306.15.00 | Norway lobsters (Nephrops norvegicus) | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 0306.16 | Coldwater shrimps and prawns (Pandalus spp., Crangon crangon) | ||
| 0306.16.00 | Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 0306.17 | Other shrimps and prawns | ||
| 0306.17.00 | Other shrimps and prawns | CessEIC, Customs TaxCID, PAL, SSCL, VAT | |
| 0306.19.00 | Other | CessEIC, Customs TaxCID, PAL, SSCL, VAT |