Key facts
- HS subheading
- 0306.11
- National lines
- 4
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 03: Fish and crustaceans, molluscs and other aquatic invertebrates
Summary
The European Union tariff splits HS 0306.11 (crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or 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, frozen: Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)) into 4 national lines: 0306 11 10 10 (for processing), 0306 11 10 90 (other), 0306 11 90 20 (for processing) and 0306 11 90 80 (other). The general (MFN) duty differs by line: 12.5% on 0306 11 10 10, 12.5% on 0306 11 10 90, 0% on 0306 11 90 20 and 0% on 0306 11 90 80.
European Union lines under 0306.11
The European Union tariff splits HS 0306.11 (crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or 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, frozen: Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)) into 4 national lines: 0306 11 10 10 (for processing), 0306 11 10 90 (other), 0306 11 90 20 (for processing) and 0306 11 90 80 (other).
The general (MFN) duty differs by line: 12.5% on 0306 11 10 10, 12.5% on 0306 11 10 90, 0% on 0306 11 90 20 and 0% on 0306 11 90 80.
- 0306 11 10 10For processingDuty: 12.5%
- 0306 11 10 90OtherDuty: 12.5%
- 0306 11 90 20For processingDuty: 0%
- 0306 11 90 80OtherDuty: 0%
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 0306.11 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0306.11?
The European Union tariff splits HS 0306.11 (crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or 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, frozen: Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)) into 4 national lines: 0306 11 10 10 (for processing), 0306 11 10 90 (other), 0306 11 90 20 (for processing) and 0306 11 90 80 (other).
What is the duty on HS 0306.11 in the European Union?
The general (MFN) duty differs by line: 12.5% on 0306 11 10 10, 12.5% on 0306 11 10 90, 0% on 0306 11 90 20 and 0% on 0306 11 90 80.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.