03061419Unit: kgHeading 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 › Frozen: › Crabs: › Smoked:

HS code 03061419 – Other

Updated Jul 29, 2026 · Vietnam’s 2026 tariff schedule

This classification covers frozen smoked crabs that do not fall under more specific subheadings within the smoked crab category. These crustaceans are prepared by smoking and then preserved by freezing. Under Vietnam’s 2026 tariff schedule: a preferential (MFN) import duty of 27%, VAT of */5/8/10 and measured in “kg”.

Preferential (MFN) import duty
27
VAT
*/5/8/10
Ordinary rate (non-MFN)
40.5
Unit of quantity
kg

What is HS code 03061419?

Products classified under 03061419 are specifically frozen crabs that have undergone a smoking process. This includes various species of crabs, either whole or in parts, that are first smoked (which may involve prior cooking) and then subjected to freezing for preservation. They belong to Chapter 03, which encompasses fish and other aquatic invertebrates, and specifically to heading 0306 for crustaceans, highlighting their processed and preserved state.

Accurate classification for these 'other' frozen smoked crabs often hinges on the specific processing methods and the absence of other defining characteristics that would place them in a more granular subheading. Importers should be prepared to provide documentation detailing the species of crab, the smoking process, and confirmation of their frozen state. Distinguishing these from fresh, chilled, or otherwise prepared crabs (e.g., simply cooked or brined without smoking) is crucial, as is ensuring they are not confused with prepared crab products of Chapter 16.

Specialised management for code 03061419

This product is subject to a special management policy

reviewed 2026-08-16

In force

  • Appendix I, Section 5 01/2024/TT-BNNPTNTListed at group level 030614

    Animal quarantine · Ministry of Agriculture and Rural Development

    The appendix lists the whole 030614 group, not this code specifically — check the product description to see whether it is covered.

  • Appendix 34/2025/TT-BCTListed at group level 0306

    Only listed goods may be traded across the border · Ministry of Industry and Trade

    The appendix lists the whole 0306 group, not this code specifically — check the product description to see whether it is covered.

Checked against 50 lists reviewed on 2026-08-16 — other specialised management lists may exist that are not yet covered here.

What you have to do

Verbatim note from the 2026 tariff schedule

Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT ); Động vật, sản phẩm động vật thủy sản phải kiểm dịch (01/2024/TT-BNNPTNT M5)*

Reference only — exact procedures vary by product; confirm with the managing authority or an Avenir specialist.

Basic duties for HS code 03061419

Ordinary rate (non-MFN)
40.5
Preferential (MFN) import duty
27
VAT
*/5/8/10
Export duty
0
Special consumption tax (SCT)
-
Environmental protection tax
-

VAT: VAT depends on the case: unprocessed agricultural, livestock and aquatic products are not subject to VAT at the import stage; once processed, 8%/10%; 5% at the domestic trading stage. Contact Avenir for an assessment of the specific shipment.

Not sure HS code 03061419 is the right one for your shipment?

Send the code plus a product description and an Avenir specialist reviews it free, same day.

Special FTA preferential duties (2026)

How to claim: The rates below apply when the shipment carries a valid certificate of origin (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).

Explore each agreement & C/O form →

ATIGA (ASEAN)
Best rate0
ACFTA (ASEAN - China)
Best rate0
AJCEP (ASEAN - Japan)
2
VJEPA (Japan)
Best rate0
AKFTA (ASEAN - Korea)
Best rate0
VKFTA (Korea)
Best rate0
AANZFTA (ASEAN - AU/NZ)
Best rate0
AIFTA (ASEAN - India)
Best rate0
VCFTA (Chile)
Best rate0
VN-EAEU (Eurasian Union)
Best rate0
CPTPP
Best rate0
AHKFTA (ASEAN - Hong Kong)
Best rate0
EVFTA (EU)
Best rate0
UKVFTA (UK)
Best rate0
VIFTA (Israel)
Best rate0
RCEP
Best rate0
Vietnam – Cuba
Best rate0
Vietnam – Laos
Best rate0
Import-duty saving opportunity
MFN duty 27%drops to 0% under ATIGA (ASEAN)

A 27% gap - illustrated on a 100,000 USD shipment, that is roughly 27,000 USD saved in import duty.

But only if the shipment has a valid C/O and meets the rules of origin (RVC/CTC, etc.). The wrong C/O form or an RVC shortfall → duty reassessment and penalties at a post-clearance audit.

* The amount is illustrative only, not a commitment. The % gap comes from Vietnam’s 2026 tariff schedule; the preference actually granted depends on each shipment’s rules of origin.

Landed-cost calculator for HS code 03061419

Import cost calculator
VAT depends on the case. Farm/livestock/aquatic goods: at import, if UNPROCESSED → VAT-exempt; if processed → 8%/10% (Decree 174/2025); at the domestic trading stage → 5%. Determined by processing state & transaction stage - consult us to be sure.

Frequently asked questions about HS code 03061419

What is Vietnam’s import duty for HS code 03061419 (Other)?
HS code 03061419 carries a preferential (MFN) import duty of 27%, an ordinary rate (non-MFN) of 40.5% and VAT of */5/8/10 under Vietnam’s 2026 tariff schedule. Additionally, an export duty of 0% applies.
What is the VAT rate for HS code 03061419?
HS code 03061419 (Other) is subject to value-added tax (VAT) of */5/8/10 under Vietnam’s 2026 tariff schedule. VAT is charged on the taxable value, which includes import duty, so any change in import duty also changes the VAT payable.
Does importing HS code 03061419 require an import permit?
HS code 03061419 (Other) is subject to a special management policy: Hàng hóa được nhập khẩu dưới hình thức mua bán, trao đổi của cư dân biên giới (42/2019/TT-BCT & 34/2025/TT-BCT ); Động vật, sản phẩm động vật thủy sản phải kiểm dịch (01/2024/TT-BNNPTNT M5)* Contact Avenir for support with the procedure.
Does HS code 03061419 require specialized inspection or conformity certification?
Yes. HS code 03061419 (Other) is subject to animal quarantine and state food-safety inspection on import, carried out by the Department of Animal Health (Ministry of Agriculture and Rural Development) and the relevant sector ministry for food safety (Health, Agriculture and Rural Development, or Industry and Trade, depending on the goods). This runs in parallel with the customs declaration - missing paperwork holds the goods at the port, so it must be prepared before the shipment arrives.
Which FTA preferences apply to HS code 03061419?
The lowest preferential rate for HS code 03061419 is 0%, available under the following agreements: ATIGA (ASEAN), ACFTA (ASEAN - China), VJEPA (Japan), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VCFTA (Chile), VN-EAEU (Eurasian Union), CPTPP, AHKFTA (ASEAN - Hong Kong), EVFTA (EU), UKVFTA (UK), VIFTA (Israel), RCEP, Vietnam – Cuba and Vietnam – Laos. To claim this rate the shipment needs a valid certificate of origin (C/O) for the relevant agreement (Form D for ATIGA, Form E for ACFTA, EUR.1/REX for EVFTA, etc.).
Does importing HS code 03061419 require a certificate of origin (C/O), and which form?
Yes, to claim the special preferential duty. HS code 03061419 has preferences under ATIGA (ASEAN), ACFTA (ASEAN - China), VJEPA (Japan), AKFTA (ASEAN - Korea), VKFTA (Korea), AANZFTA (ASEAN - AU/NZ), AIFTA (ASEAN - India), VCFTA (Chile), VN-EAEU (Eurasian Union), CPTPP, AHKFTA (ASEAN - Hong Kong), EVFTA (EU), UKVFTA (UK), VIFTA (Israel), RCEP, Vietnam – Cuba and Vietnam – Laos; each agreement uses its own C/O form, issued by the competent authority of the exporting country - see the corresponding agreement page for the right form, issuing body and legal basis. Without a valid C/O the shipment is taxed at the MFN rate.
What is the unit of quantity for HS code 03061419?
The unit of quantity for HS code 03061419 is kg.
What goods does HS code 03061419 cover?
HS code 03061419 covers goods described as “Other”. In Vietnam’s tariff schedule, this code falls under: 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: → Crabs: → Smoked: → Other. The tariff description is legally binding - the actual goods must match both this description and the chapter notes, so two items that sound alike can still take different codes.
Is HS code 03061419 subject to export duty?
Yes. HS code 03061419 (Other) is subject to an export duty of 0% under Vietnam’s 2026 tariff schedule. Most HS codes carry no export duty, so this is a cost to build into the selling price before quoting.

Related HS codes (heading 0306)

0306Crustaceans, 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
030611Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):
03061110Smoked
03061190Other
030612Lobsters (Homarus spp.):
03061210Smoked
03061290Other
030614Crabs:
03061411Soft shell crabs
03061491Swimming crabs (crabs of the family Portunidae)
03061492King crabs (crabs of the family Lithodidae)
03061493Snow crabs (crabs of the family Origoniidae)

Showing the first 12 codes in heading 0306. See all of heading 0306

See every HS code in Chapter 03 – Live animals · Animal products

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See the full import procedure, duties and permits for Agricultural products.

Import procedure for Agricultural products

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Free review of HS code 03061419 + a quote for the procedure

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Duty data is for reference and follows Vietnam’s 2026 tariff schedule in force. Please check the original Ministry of Finance texts or contact Avenir before relying on it.