EU Combined Nomenclature · CN code · HS 0307.43

0307 43 31: Cuttle fish and squid: frozen, loligo spp., loligo vulgaris

Frozen cuttlefish and squid

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 22 October 2026

0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process:
Cuttle fish and squid:
0307 43 Frozen:
Loligo spp.:
0307 43 31 Loligo vulgaris

Country of origin Valid on

What you pay

Importing into EU

Customs duty 6% standard rate depends on the country of origin

Additional duties and charges 2 additional measures Import requirements: 6

VAT standard rate of the member state of import, 17% to 27%

Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 3

Duty on low-value parcelsLow-value consignment customs duty 3 EUR

Applies to goods from
all countries

In force
until 31 October 2026

Legal act
Regulation 0382/26
Duty on low-value parcelsLow-value consignment customs duty 3 EUR
Applies to goods from
all countries

In force
from 1 November 2026

Legal act
Regulation 0382/26
Documents
- C127 Merchant product identifier
- C128 Non-standardised manufacturer product identifier
- C129 Standardised manufacturer product identifier
- Y081 No standardised manufacturer product identifier for the declared product exists
Handling feeUnion handling fee 2 EUR
Applies to goods from
all countries

In force
from 1 November 2026

Legal act
Regulation 2108/26
Documents
- Y126 Goods sold in distance sales

Import requirements 7

Prohibition or restrictionImport prohibition

Applies to goods from
North Korea

Legal act
Regulation 1548/17
Import controlVeterinary control
Applies to goods from
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))
- 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.
- 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
Ukraine

Legal act
Regulation 0692/14
Documents
- 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
- N954 Movement certificate EUR.1
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
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

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.

Austria 10% reduced rate
Belgium 6% reduced rate
Bulgaria 20%
Croatia 5% reduced rate
Cyprus 5% reduced rate
Czechia 12% reduced rate
Denmark 25%
Estonia 24%
Finland 13.5% reduced rate
France 5.5% reduced rate
Germany 7% reduced rate
Greece 13% reduced rate
Hungary 27%
Ireland 23%
Italy 10% reduced rate
Latvia 21%
Lithuania 21%
Luxembourg 3% reduced rate
Malta 0% reduced rate
Netherlands 9% reduced rate
Poland 23%
Portugal 6% reduced rate
Romania 11% reduced rate
Slovakia 19% reduced rate
Slovenia 9.5% reduced rate
Spain 10% reduced rate
Sweden 6% reduced rate

TEDB · 24 October 2026

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	6%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)	Afghanistan, Angola, Bangladesh, Benin and 42 more Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia	Free
CARIFORUM	Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago	Free
OCTs (Overseas Countries and Territories)	Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna	Free
GSP+ (incentive arrangement for sustainable development and good governance)	Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan	Free
Central America	Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama	Free
Mercosur	Argentina, Brazil, Paraguay, Uruguay	Free
SADC EPA	Botswana, Eswatini, Namibia	Free
Eastern and Southern Africa States	Mauritius, Seychelles, Zimbabwe	Free
EU–Andorra agreement	Andorra	Free
EU–Albania agreement	Albania	Free
EU–Bosnia & Herzegovina agreement	Bosnia & Herzegovina	Free
EU–Canada agreement	Canada	Free
EU–Côte d’Ivoire agreement	Côte d’Ivoire	Free
EU–Chile agreement	Chile	Free
EU–Cameroon agreement	Cameroon	Free
EU–Colombia agreement	Colombia	Free
EU–Algeria agreement	Algeria	Free
EU–Ecuador agreement	Ecuador	Free
EU–Egypt agreement	Egypt	Free
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.	Western Sahara	Free
EU–Fiji agreement	Fiji	Free
EU–United Kingdom agreement	United Kingdom	Free
EU–Georgia agreement	Georgia	Free
EU–Ghana agreement	Ghana	Free
EU–Israel agreement	Israel	Free
EU–Japan agreement	Japan	Free
EU–Kenya agreement	Kenya	Free
EU–South Korea agreement	South Korea	Free
EU–Lebanon agreement	Lebanon	Free
EU–Morocco agreement	Morocco	Free
EU–Moldova agreement	Moldova	Free
EU–Montenegro agreement	Montenegro	Free
EU–North Macedonia agreement	North Macedonia	Free
EU–Mexico agreement	Mexico	Free
EU–New Zealand agreement	New Zealand	Free
EU–Peru agreement	Peru	Free
EU–Papua New Guinea agreement	Papua New Guinea	Free
EU–Palestinian Territories agreement	Palestinian Territories	Free
EU–Serbia agreement	Serbia	Free
EU–Singapore agreement	Singapore	Free
EU–San Marino customs union	San Marino	Free
EU–Tunisia agreement	Tunisia	Free
EU–Türkiye agreement	Türkiye	Free
EU–Ukraine agreement	Ukraine	Free
EU–United States agreementQuota	United States	Free
EU–Vietnam agreement	Vietnam	Free
EU–Samoa agreement	Samoa	Free
EU–Kosovo agreement	Kosovo	Free
EU–South Africa agreement	South Africa	Free
EEA - European Economic Area	Iceland, Liechtenstein, Norway	1.8%
GSP - General arrangements	Congo - Brazzaville, Cook Islands, India, Indonesia and 6 more Congo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu	2.5%

EU: imports by month · HS 0307.43

last 12 months€2bn-3% · previous 12 months

Average import price€4.76 per kg

Preferential rate64%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
India	€405.4m	20.2%	+10.6%
Morocco	€357.4m	17.8%	-0.4%
Falkland Islands	€263.6m	13.1%	+15.7%
Peru	€217.5m	10.8%	+24.2%
China	€202.2m	10.1%	-35%
Thailand	€91.5m	4.6%	+21.5%
Argentina	€63.2m	3.1%	+12.3%
Mauritania	€58.1m	2.9%	+17.7%

Same subheading in other tariffs

0307.43 Cuttle fish and squid: frozen

UK 6% – 10% Third-country duty 20 tariff lines · average 7.6%

Türkiye 37.5% Third-country duty 11 tariff lines

USA Free General (MFN) 1 tariff line

EU lines: 0307.43

Binding rulings for similar goods

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.

N361524 U.S. CBP 4 June 2026 · 0307.43.00.29

The tariff classification and country of origin of Frozen Squid
N352040 U.S. CBP 3 September 2025 · 0307.43.00.22

The Tariff Classification and Country of Origin of Frozen Squid
N351492 U.S. CBP 15 August 2025 · 0307.43.00.50

The Tariff Classification and Country of Origin of Frozen Squid
N344668 U.S. CBP 14 January 2025 · 0307.43.00.29

The Tariff Classification and Country of Origin of Frozen Squid Rings
600016557 HMRC 1 October 2026 – 30 September 2029 · 0307 43 38 00

Frozen blanched squid rings of the species Loligo chinensis Packaging: 10 kg bags with one bag per carton
600016017 HMRC 3 August 2026 – 2 August 2029 · 0307 43 92 90

Frozen raw squid rings of the Illex species packaged in plastic bags weighing 1kg, 10 bags further packed into a cardboard box
600016018 HMRC 3 August 2026 – 2 August 2029 · 0307 43 92 90

Frozen raw squid tubes of the Illex species packaged in plastic bags weighing 1kg, 10 bags further packed into a cardboard box
600016019 HMRC 3 August 2026 – 2 August 2029 · 0307 43 92 90

Frozen raw squid tentacles of the Illex species packaged in plastic bags weighing 1kg, 10 bags further packed into a cardboard box

30 rulings in total for this code

Legal notes

Chapter notes: Chapter 03 →

CN Explanatory Notes

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.

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);

(d) molluscs which have undergone heat treatment that is sufficient to bring about the coagulation of their proteins (heading 1605).

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

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	Loligo vulgaris	6%	—
2025	unchanged	6%	—
2024	unchanged	6%	—
2023	unchanged	6%	—
2022	unchanged	6%	—
2021	unchanged	6%	—
2020	unchanged	6%	—
2019	Loligo vulgaris	6%	—

Code history

Since 2017; before, these goods were classified under 0307 49 31.

In the EU Combined Nomenclature, 0307 43 31 is one of 11 lines under subheading 0307.43, cuttle fish and squid: frozen.

The third-country duty is 6%, and quantities are declared in —.

Goods from 150 countries can enter the EU at a preferential rate instead of the standard 6%; 137 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the 12 months to August 2026, the EU imported frozen cuttlefish and squid (HS 0307.43) worth €2bn (down 3% on the year before), at an average of €4.76 per kg; India supplied 20%, followed by Morocco.

For the same subheading, the UK duty is 6%–10%, the Türkiye duty is 37.5% and the US duty is free.

EU member states imported goods of subheading 0307.43 worth US$2.6bn in 2024; the largest supplier from outside the EU was Morocco.

Questions and answers

What is the EU import duty for CN code 0307 43 31?

The third-country duty in the EU Combined Nomenclature is 6%; 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 0307 43 31?

150 countries have a preferential rate on this line, 137 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 0307.43 as a whole, the largest supplier from outside the EU in 2024 was Morocco (US$396.2m), followed by India.

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