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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 0306.3 — Live, fresh or chilled

Subheading

0306.32 Lobsters (Homarus spp.)

Common commodities
Live Maine Homarus americanusFresh European Homarus gammarusChilled American rock lobsterBlue live Homarus spp.Frozen freshwater lobstersImported live Homarus americanusWild-caught blue lobstersLive Homarus gammarus from IrelandFreshly caught European spiny lobsterImported chilled Homarus americanus

HS codes

CodeDescriptionTaxes
0306.32.00Lobsters (Homarus spp.)CessEIC, Customs TaxCID, PAL, SSCL, VAT