Section 01 LIVE ANIMALS; ANIMAL PRODUCTS. 03 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES. 03 07 CRUSTACEANS, FIT FOR HUMAN CONSUMPTION. 03 07 99 OTHER CONCH: 03 07 99 20 OTHER CONCH: Commodity Code Description 03 07 99 20 100 CONCH, FROZEN OR DRIED BY NATURAL MEANS (NO VAT) 03 07 99 20 200 CONCH, DRIED OTHER THAN BY NATURAL MEANS OR OTHERWISE PREPARED (VAT)