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