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:
Subheading
0306.12 Lobsters (Homarus spp.)
Common commodities
Cold water Homarus spp. lobsterFrozen American lobster tailsCanadian frozen rock hard lobstersEuropean Homarus spp. clawless lobstersWild-caught Maine lobstersFrozen Homarus spp. whole lobstersLarge frozen Canadian lobstersHomarus americanus frozen tail meatFrozen European Homarus gammarus lobsterIQF Homarus vulgaris clawless lobsters
HS codes
| Code | Description | Taxes | |
|---|---|---|---|
| 0306.12.00 | Lobsters (Homarus spp.) | CessEIC, Customs TaxCID, PAL, SSCL, VAT |