Aquatic products include fish, shrimp, crab, soft-shelled turtle, shellfish, echinoderms, molluscs, coelenterates, marine mammals, fry eggs, shrimp fry, crab fry and shellfish fry, as well as aquatic products that have been frozen, refrigerated, salted and packaged. Dried fish, shrimp, crab, shellfish, echinoderms, molluscs, coelenterates, etc., as well as shells and pearls that have not been processed into handicrafts, also belong to the tax scope of this goods.