Live, fresh or chilled › Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)
0306.35.10 — Breeding
Để nhân giống (SEN)
Unit: kg (kg)
HS code 03063510 covers breeding under heading 0306 (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), Chapter 03. The MFN import duty is 0%; the lowest FTA rate is 0% under ASEAN - China (ACFTA) (C/O form E required). VAT: 8/10%. Unit of quantity: kg.
MFN import duty
0%
Lowest FTA
0%
ASEAN - China (ACFTA)
VAT
8/10%
Excise / Env. tax
—
Not subject
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 0% | 26/2023/NĐ-CP | 15/07/2023 |
| Ordinary import duty | 5% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 0% | 118/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027) | 0% | 120/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027) | 0% | 124/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Korea (AKFTA) | 0% | 119/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Australia/New Zealand (AANZFTA) | 0% | 121/2022/NĐ-CP | 30/12/2022 |
| ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026) | 0% | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 0% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | 0% | 112/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Eurasian Economic Union (VN-EAEU)(2026) | 0% | 113/2022/NĐ-CP | 30/12/2022 |
| CPTPP Agreement(2026) | 0% | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | 0% | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Cuba(2023 - 2027) | 0% | 114/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 0% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 0% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 0% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 0% | 129/2022/NĐ-CP | 30/12/2022 |
FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.
VAT · Excise tax · Environmental protection tax
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Value added tax (VAT) | 8/10% | 181/2025/NĐ-CP | 01/07/2025 |
Export duty
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Export duty | 0% | 26/2023/NĐ-CP | 31/05/2023 |
Rules of origin by FTA
To claim an FTA rate the goods must meet the origin criterion below AND carry a valid C/O — the right HS code alone is not enough.
- - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):
WO, or no change in tariff classification required, provided that the product is smoked within the territory of a Member State
WO hoặc không yêu cầu chuyển đổi mã số hàng hoá với điều kiện sản phẩm phải được hun khói bên trong lãnh thổ của một nước thành viên
WO
Source: 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Fish and crustaceans, molluscs and other aquatic invertebrates
CC
CC
Source: 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):
WO-AK
WO
Source: 49/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Động vật giáp xác, đã hoặc chưa bóc mai, vỏ, khô, muối hoặc ngâm nước muối; động vật giáp xác hun khói, đã hoặc chưa bóc mai, vỏ, đã hoặc chưa làm chín trước hoặc trong quá trình hun khói; động vật giáp xác chưa bóc mai, vỏ, đã hấp chín hoặc luộc chín trong nước, đã hoặc chưa ướp lạnh, đông lạnh, làm khô, muối, hoặc ngâm nước muối;
The materials of Chapter 3 are wholly obtained.
Nguyên liệu thuộc Chương 3 có xuất xứ thuần túy.
WO
Source: 14/2026/TT-BCT
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
CC
CC
Source: 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
động vật giáp xác, đã hoặc chưa bóc mai, vỏ, làm khô, muối hoặc ngâm nước muối; động vật giáp xác hun khói, đã hoặc chưa bóc mai, vỏ, đã hoặc chưa làm chín trước hoặc trong quá trình hun khói; động vật giáp xác chưa bóc mai, vỏ, đã hấp chín hoặc luộc chín trong nước, đã hoặc chưa ướp lạnh, đông lạnh, làm khô, muối, hoặc ngâm nước muối; bột thô, bột mịn và bột viên của động vật giáp xác, thích hợp dùng làm thức ăn cho người;
The materials of Chapter 3 are wholly obtained.
Nguyên liệu thuộc Chương 3 có xuất xứ thuần túy.
WO
Source: 02/2021/TT-BCT
- - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):
WO
WO
Source: 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):
CC
CC
Source: 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Agreements with no rule specific to this code
This code carries a preferential rate under the agreements below but has no line of its own in the product-specific rules annex. The goods must still meet an origin requirement.
The agreement sets a general rule for codes outside the annex:
1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if they have an RVC of not less than 40% calculated in accordance with Article 8 of this Circular.
Source: 21/2019/TT-BCT · Article 7(1)
The agreement sets a general rule for codes outside the annex:
1. Products referred to in Clause 2, Article 2 are considered originating if:
a) The AIFTA content is not less than thirty-five per cent (35%) of the FOB value; and
b) The non-originating materials used in the production of that product have undergone a change in tariff classification at the six (6)-digit level (CTSH) of the Harmonized System.
provided that the last production process is carried out in the territory of the exporting Member State.
CTSH
Source: 15/2010/TT-BCT · Article 4(1) of Appendix 1
The agreement sets a general rule for codes outside the annex:
1. General origin criteria:
a) Goods referred to in Clause 2, Article 2 of this Appendix are considered originating in the Member State where the production or processing of those goods took place if:
- The goods have a regional value content (hereinafter referred to as the “ASEAN Value Content” or the “Regional Value Content (RVC)”) of not less than 40% (forty per cent), calculated in accordance with the formula provided in Article 5 of this Appendix; or
- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the 4 (four)-digit level (that is, a change of heading) of the Harmonized System.
b) Each Member State shall allow the exporter of the goods to decide whether to use the criterion of “RVC of not less than 40% (forty per cent)” or that of “a change in tariff classification at the 4 (four)-digit level” referred to at Point a, Clause 1 in determining the origin of the goods.
CTC
Source: 22/2016/TT-BCT · Article 4(1) of Appendix I
The agreement sets NO general rule. Apart from wholly obtained goods and goods produced entirely from originating materials, the only route is to meet the annex — and no annex line matches this code, so check the circular itself:
a) Is wholly obtained or produced entirely in the territory of one or more Member countries as provided in Article 6 of this Circular;
b) Is produced entirely in the territory of one or more Member countries exclusively from originating materials;
c) Is produced entirely in the territory of one or more Member countries using non-originating materials, provided that the good satisfies all applicable requirements set out in Appendix I issued together with this Circular.
Source: 03/2019/TT-BCT · Article 5(1)
The agreement sets a general rule for codes outside the annex:
1. General origin criterion
a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if:
- The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or
- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System.
b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.
CTCLVC
Source: 04/2010/TT-BCT · Article 4(1) of Appendix 1
Criteria are quoted verbatim from the Vietnamese circular, not paraphrased.
Commodity policy for this HS code
Unofficial English rendering of the Vietnamese source; the document numbers link to the full text.
Managing authority: Ministry of Industry and Trade · Ministry of Agriculture and Environment
- Goods imported in the form of buying, selling, and exchange by border residents (42/2019/TT-BCT & 34/2025/TT-BCT )Listed· Ministry of Industry and Trade
- Aquatic animals and aquatic animal products subject to quarantine (01/2024/TT-BNNPTNT M5)Quarantine· Ministry of Agriculture and Environment
Related documents (full text)
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Product description0306.35.10 0306.36.11 0306.36.12 0306.36.13 0306.36.19SHRIMPS AND PRAWNS, BREEDING
TÔM SHIRMPS VÀ TÔM PRAWN, ĐỂ NHÂN GIỐNG
Breeding shrimps and prawns are accompanied by certification from the competent authorities as provided for under the national law.
General requirements on appearance: well-proportioned body, no deformity, no damage to the crust and no sign of disease.
Tiếng Việt
Tôm shrimps và prawn để nhân giống là loại có kèm theo chứng nhận của các cơ quan có thẩm quyền theo quy định của luật quốc gia.
Yêu cầu chung về ngoại hình: thân cân đối, không dị tật, không có vết trầy xước và không có dấu hiệu của bệnh.
Notes for Section I — LIVE ANIMALS; ANIMAL PRODUCTS
Notes
1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
2. Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze-dried.
Notes for Chapter 03 — Fish and crustaceans, molluscs and other aquatic invertebrates
Notes
1. This Chapter does not cover:
(a) Mammals of heading 01.06;
(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);
(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or
(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).
2. In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
3. Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).
Vietnam trade in subheading 0306.35
Figures cover the whole 6-digit subheading 0306.35, not code 03063510 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 2022725 USD
- 20237,191 USD
Top partners 2023
- Japan6,441 USD
- Philippines750 USD
Exports
- 202111,256 USD
- 20224,914 USD
Source: UN Comtrade (preview API) — reported by Vietnam. Partner totals are as reported and may differ from partner-country statistics.
Codes at the same level under 030635
Check neighbouring codes to make sure the classification fits best.
Data updated: 30/07/2026 · Found wrong or missing data? Report an issue for this code →