0306 95 40: Shrimps of the genus Crangon, other than of the species Crangon crangon
✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 22 October 2026
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:
all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
Legal act
Regulation 0632/21
Documents
N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
C640 Common Health Entry Document for Animals (CHED-A) (as set out in Part 2, Section A of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Y172 Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.
Y173 Goods with third country origin coming from Greenland, according to the relevant EU legislation.
Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Y980 Goods benefitting from derogation to veterinary controls according to Article 4 of Commission Delegated Regulation (EU) 2019/2126
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlControl on illegal, unreported and unregulated fishing
Applies to goods from
all countries except Cameroon, Cambodia, Comoros, Trinidad & Tobago, St Vincent & the Grenadines
Legal act
Regulation 1005/08
Documents
C673 Importer Declaration or Re-export Certificate, as foreseen in Annex II of Regulation (EC) 1005/2008 or Annex IV of Regulation (EC) 1010/2009
Y927 The declared goods are not concerned by Council Regulation (EC) No. 1005/2008
Import controlControl on illegal, unreported and unregulated fishing
Applies to goods from
Cambodia, Cameroon, Comoros, St Vincent & the Grenadines, Trinidad & Tobago
In force
until 9 January 2027
Legal act
Regulation 1005/08
Documents
Y927 The declared goods are not concerned by Council Regulation (EC) No. 1005/2008
Import controlImport control of organic products
Applies to goods from
all countries except Switzerland, Iceland, Liechtenstein, Norway
Legal act
Regulation 2306/21
Documents
C644 Certificate of inspection for organic products
Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
Import control
Applies to goods from
Belarus, Ukraine
Legal act
Regulation 0765/06, Regulation 0692/14
Documents
Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0263/22
Documents
Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
0306 95 40 10
Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared, in immediate packings of a net content exceeding 2 kg
0306 95 40 90
Other
Tariff quotas
Order number
Origin
In-quota duty
Period
Volume
Balance
Validity
09.0679
Faroe Islands
Free
1 January 2026 – 31 December 2026
4,000,000 kg
3,975,322 kg
Open
09.8404
Canada
Free
1 January 2026 – 31 December 2026
23,000,000 kg
22,659,850 kg
Open
Balances from the Commission’s weekly quota report of 23 October 2026.
Export measures 2
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Control on illegal, unreported and unregulated fishing
Cameroon, Cambodia, Comoros, Trinidad & Tobago, St Vincent & the Grenadines
Regulation 1005/08
1 January 2017 – 9 January 2027
Control on illegal, unreported and unregulated fishing
ERGA OMNES (except Cameroon, Cambodia, Comoros, Trinidad & Tobago, St Vincent & the Grenadines)
Regulation 1005/08
10 January 2026
TARIC data as of 24 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria10% reduced rate
Belgium6% reduced rate
Bulgaria20%
Croatia25%
Cyprus5% reduced rate
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland13.5% reduced rate
France5.5% reduced rate
Germany7% reduced rate
Greece13% reduced rate
Hungary27%
Ireland23%
Italy10% reduced rate
Latvia21%
Lithuania21%
Luxembourg3% reduced rate
Malta0% reduced rate
Netherlands9% reduced rate
Poland23%
Portugal23%
Romania11% reduced rate
Slovakia19% reduced rate
Slovenia9.5% reduced rate
Spain10% reduced rate
Sweden6% reduced rate
TEDB · 24 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
18%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
600014150HMRC3 November 2025 – 2 November 2028 · 0306 95 90 90
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
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; flours, meals and pellets of crustaceans, fit for human consumption
Crustaceans which have been shelled and cooked (for example, cooked and peeled tails of shrimps, usually frozen), are classified in heading 1605.
Partially shelled parts of crabs (for example, claws) which have been cooked by steaming or by boiling in water and are ready to eat without further shelling are also classified in heading 1605.
0306 95 11 to 0306 95 90 · Shrimps and prawns
The explanatory note to subheadings 0306 16 91 to 0306 17 99 applies mutatis mutandis.
General notes to the chapter
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
General
1. Fish and crustaceans, molluscs and other aquatic invertebrates which have been deep-frozen are classified in the same way as fish and crustaceans, molluscs and other aquatic invertebrates which have been frozen.
2. Simple scalding (blanching), consisting of a light heat treatment which does not entail cooking as such does not affect the classification. It is often used before freezing, particularly for tunny fish and the flesh of crustaceans or molluscs.
3. The following are excluded from Chapter 3:
(a) fish maws (air bladders), raw, dried or salted, unfit for human consumption (heading 0511);
(b) lightly salted fish, dried or smoked and steeped in a vegetable oil in order to ensure provisional preservation — products known as ‘semi-preserved’ — (heading 1604);
(c) fish, simply pickled in oil or vinegar, whether or not further prepared (heading 1604);
(d) molluscs which have undergone heat treatment that is sufficient to bring about the coagulation of their proteins (heading 1605).
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Shrimps of the genus Crangon, other than of the species Crangon crangon
18%
—
2025
unchanged
18%
—
2024
unchanged
18%
—
2023
unchanged
18%
—
2022
unchanged
18%
—
2021
unchanged
18%
—
2020
unchanged
18%
—
2019
Shrimps of the genus Crangon, other than of the species Crangon crangon
18%
—
Code history
Since 2017; before, these goods were classified under 0306 27 10, 0306 27 95.
In the EU Combined Nomenclature, 0306 95 40 is one of 6 lines under subheading 0306.95, crustaceans, whether in shell or not, live, fresh, chilled: other, shrimps and….
The third-country duty is 18%, and quantities are declared in —.
Goods from 147 countries can enter the EU at a preferential rate instead of the standard 18%; 136 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported goods of subheading 0306.95 worth €9.1m (up 5% on the year before), at an average of €12.15 per kg; Norway supplied 89%, followed by India.
For the same subheading, the UK duty is 12%–18%, the Türkiye duty is 37.5% and the US duty is free.
EU member states imported goods of subheading 0306.95 worth US$152.3m in 2024; the largest supplier from outside the EU was Norway.
Questions and answers
What is the EU import duty for CN code 0306 95 40?
The third-country duty in the EU Combined Nomenclature is 18%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 0306 95 40?
147 countries have a preferential rate on this line, 136 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 0306.95 as a whole, the largest supplier from outside the EU in 2024 was Norway (US$8.1m).
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EU Combined Nomenclature · CN code · 
Norway
India
China
Myanmar (Burma)
Vietnam
Thailand
Taiwan
United States
UK
Türkiye