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Section I — Live animals; animal products

Chapter 03 — Fish and crustaceans, molluscs and other aquatic invertebrates

Heading 0308 — Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smokedaquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process

Subheading

0308.90 Other

Common commodities
Live coral reef organismsMarine sponges for aquariumsTubeworms in live formSea anemones in live stateLiving sea fans for aquaculturePolychaete worms (marine)Live sea mat (turf algae)Sea cucumber substitute (echinoderm, not 03081)Live starfish (marine invertebrate)Barnacles in live form

HS codes

CodeDescriptionTaxes
0308.90.10Live rock marine organisms produced on artificial substratesCustoms TaxCID, PAL, SSCL, VAT
0308.90.90OtherCustoms TaxCID, PAL, SSCL, VAT