Subheading · Chapter 03 · Heading 0307
0307.42: Live, fresh or chilled
Subheading 0307.42 belongs to heading 0307 (molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted…) in chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0307 42 00 00 Live, fresh or chilled
- 0307 42 10 00 Cuttle fish (sepia officinalis, rossia macrosoma, sepiola spp.) 8%
- 0307 42 20 00 Loligo spp. 6%
- 0307 42 30 00 Squid (ommastrephes spp., nototodarus spp., sepioteuthis spp.) 8%
- 0307 42 40 00 European flying squid (todarodes sagittatus) 6%
- 0307 42 90 00 Other 10%
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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
Import requirements 5
- Prohibition or restrictionImport prohibition
- Applies to goods from
- Cambodia, Comoros, North Korea, St Vincent & the Grenadines
- Legal act
- 2014 No. 170, S.I. 2019/411
- Import controlVeterinary control
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
- Legal act
- S.I. 2019/782
- Documents
- 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).
- C640 Common Health Entry Document for Animals (CHED-A) (as set out in Part 2, Section A of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- 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
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlControl on illegal, unreported and unregulated fishing
- Applies to goods from
- all countries except Cambodia, Comoros, St Vincent & the Grenadines
- 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 controlImport control of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
- Documents
- C644 Certificate of inspection for organic products
- Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% – 10% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Iceland agreement | Iceland | 1.8% – 3.3% |
| UK–Norway agreement | Norway | 1.8% – 3.3% |
| DCTS Standard | Indonesia | 2.5% – 3.8% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Sri Lanka | £691k | 83% | -1% |
 Spain | £78k | 9.4% | +928.7% |
 France | £43k | 5.1% | +214.3% |
| United Kingdom | £8k | 1% | +752% |
 Ireland | £6k | 0.7% | -83.6% |
 India | £3k | 0.3% | — |
 Portugal | £3k | 0.3% | -82.7% |
 Italy | £1k | 0.2% | — |
Same subheading in other tariffs
EU
Türkiye
USAWorld trade in 2024
Trade value (US$) no reported trade < US$156.2kUS$156.2k+US$1.8m+US$11m+> US$30.5m
Exports: 85
- Spain: US$109.7m
- France: US$81.3m
- Netherlands: US$30.5m
- Morocco: US$29.6m
- Myanmar (Burma): US$20.3m
- Malaysia: US$16.7m
- United Kingdom: US$14.8m
- Portugal: US$11.6m
- Oman: US$11m
- Yemen: US$10.2m
- Belgium: US$10.2m
- China: US$9.4m
- Thailand: US$6.8m
- Italy: US$6.5m
- Indonesia: US$4.2m
- Greece: US$3.9m
- Iran: US$3.8m
- Tunisia: US$2.8m
- Saudi Arabia: US$2.8m
- Germany: US$2.5m
- Denmark: US$1.8m
- Mauritania: US$1.7m
- United States: US$1.5m
- India: US$1.4m
- Croatia: US$1.4m
- Sri Lanka: US$1.3m
- Japan: US$1.2m
- Ireland: US$1.1m
- Peru: US$1m
- Senegal: US$1m
- Türkiye: US$1m
- Vietnam: US$987.8k
- Argentina: US$626.9k
- Chile: US$605.1k
- Slovenia: US$540.5k
- New Zealand: US$317.7k
- Singapore: US$245.2k
- Switzerland: US$232.5k
- Pakistan: US$184.1k
- Bahrain: US$181.3k
- Norway: US$156.2k
- United Arab Emirates: US$137.1k
- Czechia: US$132.1k
- Bulgaria: US$123k
- Hungary: US$117.8k
- Romania: US$94.5k
- Falkland Islands: US$93.5k
- South Korea: US$68.4k
- Philippines: US$58k
- Angola: US$57.5k
- Albania: US$48.4k
- Latvia: US$47.2k
- Madagascar: US$40.9k
- Egypt: US$37.1k
- Lithuania: US$36.4k
- Sweden: US$35.5k
- Côte d’Ivoire: US$34.2k
- Luxembourg: US$20.2k
- Mozambique: US$20.2k
- South Africa: US$15.7k
Trade value (US$) no reported trade < US$68.6kUS$68.6k+US$495.5k+US$4.1m+> US$34m
Imports: 122
- Italy: US$126.7m
- Spain: US$80.3m
- France: US$37m
- Malaysia: US$34m
- Netherlands: US$24.1m
- Thailand: US$19.2m
- Portugal: US$15.9m
- China: US$14.2m
- Hong Kong SAR China: US$7.7m
- Germany: US$7m
- Belgium: US$6.3m
- Singapore: US$4.1m
- Croatia: US$4m
- Greece: US$3.9m
- Cambodia: US$2.3m
- Bahrain: US$2.2m
- Algeria: US$1.4m
- Switzerland: US$1.4m
- Brunei: US$1.4m
- Romania: US$1.3m
- Ukraine: US$1.1m
- Egypt: US$941.6k
- United Kingdom: US$884k
- Austria: US$864.4k
- Luxembourg: US$672.2k
- Canada: US$649.4k
- Saudi Arabia: US$560.6k
- Bulgaria: US$535.8k
- Macao SAR China: US$505.9k
- United Arab Emirates: US$495.5k
- South Africa: US$446.4k
- Denmark: US$441.9k
- Qatar: US$439.5k
- Slovenia: US$426.7k
- Cyprus: US$401.5k
- Poland: US$389.2k
- Indonesia: US$334.3k
- United States: US$321.4k
- Moldova: US$261.1k
- Hungary: US$203k
- Albania: US$193.2k
- Andorra: US$181.5k
- Laos: US$181.2k
- Sweden: US$179.5k
- Slovakia: US$178.3k
- Peru: US$161.3k
- Czechia: US$161.2k
- Serbia: US$148.9k
- Ireland: US$145.1k
- Gibraltar: US$132.3k
- Bahamas: US$126.1k
- Ecuador: US$121.2k
- Malta: US$118.7k
- Maldives: US$110k
- Estonia: US$101.1k
- Dominican Republic: US$100k
- Vietnam: US$88k
- South Korea: US$69.7k
- Norway: US$68.6k
- Taiwan: US$58.7k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Spain | US$109.7m | 26.9% |
| 2 | France | US$81.3m | 19.9% |
| 3 |  Netherlands | US$30.5m | 7.5% |
| 4 |  Morocco | US$29.6m | 7.2% |
| 5 |  Myanmar (Burma) | US$20.3m | 5% |
| 6 |  Malaysia | US$16.7m | 4.1% |
| 7 | United Kingdom | US$14.8m | 3.6% |
| 8 | Portugal | US$11.6m | 2.8% |
| 9 |  Oman | US$11m | 2.7% |
| 10 |  Yemen | US$10.2m | 2.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$126.7m | 31% |
| 2 | Spain | US$80.3m | 19.7% |
| 3 | France | US$37m | 9.1% |
| 4 | Malaysia | US$34m | 8.3% |
| 5 | Netherlands | US$24.1m | 5.9% |
| 6 |  Thailand | US$19.2m | 4.7% |
| 7 | Portugal | US$15.9m | 3.9% |
| 8 |  China | US$14.2m | 3.5% |
| 9 |  Hong Kong SAR China | US$7.7m | 1.9% |
| 10 |  Germany | US$7m | 1.7% |
Code history
Since 2017; before, these goods were classified under 0307.41, 0307.91.
The UK Global Tariff divides subheading 0307.42 into 5 tariff lines; the duty is between 6% and 10% (average 7.6%).
In the EU Combined Nomenclature, subheading 0307.42 covers 5 tariff lines and the duty is between 6% and 11%.
166 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6% – 10%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £831.9k between September 2025 and August 2026 (up 8% on the year before); Sri Lanka supplied 83%, followed by Spain.
In 2024, countries exported these goods worth US$408.4m (+2.9% year on year).
The largest exporter was Spain (US$109.7m), followed by France.
Products classified here
Questions and answers
What is the HS code for live, fresh or chilled?
Live, fresh or chilled fall under HS subheading 0307.42, part of heading 0307, in section I of the Harmonized System.
What is the import duty on live, fresh or chilled in the UK?
Under the UK Global Tariff, imports under 0307.42 from countries without a preferential agreement are charged at 6% to 10%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on live, fresh or chilled in the EU?
Under the EU Combined Nomenclature, imports under 0307.42 from countries without a preferential agreement are charged at 6% to 11%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most live, fresh or chilled?
Spain, with US$109.7m in 2024 (26.9% of world exports).
Which countries can export these goods to the UK duty-free?
166 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% – 10% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Sri Lanka (83%), Spain (9%) and France (5%), out of total imports of £831.9k.