Subheading · Chapter 03 · Heading 0307
0307.43: Cuttle fish and squid: frozen
Frozen cuttlefish and squid
Official description Frozen
0307.43 is the HS subheading for frozen cuttlefish and squid, under heading 0307 in chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0307 43 00 00 Frozen
- Cuttle fish (sepia officinalis, rossia macrosoma, sepiola spp.)
- Sepiola spp.
- 0307 43 21 00 Lesser cuttle fish (sepiola rondeleti) 6%
- 0307 43 25 00 Other 8%
- 0307 43 29 00 Sepia officinalis, rossia macrosoma 8%
- Loligo spp.
- 0307 43 31 00 Loligo vulgaris 6%
- 0307 43 33 00 Loligo pealei 6%
- 0307 43 33 10 For processing 6%
- 0307 43 33 90 Other 6%
- 0307 43 35 00 Loligo gahi 6%
- 0307 43 35 10 For processing 6%
- 0307 43 35 90 Other 6%
- 0307 43 38 00 Other 6%
- 0307 43 91 00 Ommastrephes spp., other than ommastrephes sagittatus, nototodarus spp., sepioteuthis spp. 8%
- 0307 43 91 10 Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing 8%
- 0307 43 91 20 Whole or tentacles and fins, for processing 8%
- 0307 43 91 90 Other 8%
- 0307 43 92 00 Illex spp. 8%
- 0307 43 92 10 Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing 8%
- 0307 43 92 20 Whole or tentacles and fins, for processing 8%
- 0307 43 92 90 Other 8%
- 0307 43 95 00 European flying squid (todarodes sagittatus) (ommastrephes sagittatus) 6%
- 0307 43 99 00 Other 10%
- Todarodes pacificus 10%
- 0307 43 99 21 Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing 10%
- 0307 43 99 29 Whole or tentacles and fins, for processing 10%
- 0307 43 99 31 Other 10%
- 0307 43 99 90 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
- 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
- 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
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 agreementQuota | 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 | 2.1% – 4.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £14.5m | 50.1% | -25.7% |
 India | £3.9m | 13.6% | +33% |
 Thailand | £3.8m | 13% | +1.4% |
 United States | £1.9m | 6.7% | -1.1% |
 Greece | £779k | 2.7% | +16,587% |
 Taiwan | £713k | 2.5% | -16.2% |
 Spain | £617k | 2.1% | -31.8% |
 Argentina | £450k | 1.6% | -8.5% |
Same subheading in other tariffs
EU 6% – 11% Third-country duty 11 tariff lines · average 7.2% 
Türkiye 37.5% Third-country duty 11 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 2 tariff lines 
Mexico 15% General (MFN) 2 tariff lines 
Brazil 9% General (MFN) 2 tariff lines Argentina 9% General (MFN) 12 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 6 tariff lines 
Japan 3.5% – 5% General (MFN) 4 tariff lines · average 3.9% Taiwan 18% – 22% General (MFN) 3 tariff lines · average 20.7% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 11 tariff lines 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$22m+US$162m+> US$504m
Exports: 114
- China: US$1.4bn
- Indonesia: US$737m
- India: US$607m
- Spain: US$504m
- Morocco: US$406m
- Argentina: US$394m
- Falkland Islands: US$325m
- Peru: US$307m
- Taiwan: US$292m
- Thailand: US$183m
- Chile: US$178m
- United States: US$162m
- Vietnam: US$118m
- Malaysia: US$110m
- New Zealand: US$93m
- South Africa: US$81m
- Pakistan: US$70m
- Portugal: US$67m
- Yemen: US$54m
- South Korea: US$46m
- Mauritania: US$46m
- Senegal: US$39m
- Netherlands: US$34m
- Philippines: US$32m
- France: US$28m
- Oman: US$26m
- United Kingdom: US$23m
- Greece: US$22m
- Italy: US$21m
- Russia: US$18m
- Belgium: US$13m
- Vanuatu: US$13m
- Tunisia: US$12m
- Cameroon: US$12m
- Uruguay: US$12m
- Japan: US$11m
- Albania: US$10m
- Croatia: US$10m
- Sri Lanka: US$9m
- Gambia: US$8m
- Slovenia: US$8m
- Ecuador: US$8m
- Iran: US$7m
- Bangladesh: US$6m
- Ghana: US$6m
- Denmark: US$6m
- Hong Kong SAR China: US$5m
- Myanmar (Burma): US$5m
- Germany: US$5m
- Mexico: US$4m
- Bahrain: US$4m
- Türkiye: US$4m
- Angola: US$4m
- Singapore: US$4m
- United Arab Emirates: US$3m
- Iceland: US$2m
- Saudi Arabia: US$1m
- Norway: US$1m
- Ireland: US$1m
- North Macedonia: US$826k
Trade value (US$) no reported trade < US$298kUS$298k+US$4m+US$56m+> US$339m
Imports: 204
- Spain: US$1.2bn
- China: US$1.1bn
- Italy: US$743m
- Japan: US$497m
- Thailand: US$412m
- Vietnam: US$374m
- South Korea: US$339m
- United States: US$242m
- Portugal: US$135m
- Philippines: US$132m
- Greece: US$127m
- Malaysia: US$121m
- Taiwan: US$114m
- Morocco: US$111m
- France: US$88m
- Australia: US$83m
- Canada: US$70m
- Russia: US$61m
- Germany: US$60m
- Croatia: US$57m
- Hong Kong SAR China: US$56m
- United Kingdom: US$41m
- Mexico: US$39m
- Singapore: US$25m
- Netherlands: US$25m
- Egypt: US$24m
- Belgium: US$23m
- Slovenia: US$23m
- Albania: US$20m
- United Arab Emirates: US$17m
- South Africa: US$15m
- Brazil: US$14m
- Cyprus: US$13m
- Türkiye: US$12m
- Indonesia: US$11m
- Austria: US$11m
- Ukraine: US$10m
- Denmark: US$10m
- Switzerland: US$9m
- Iceland: US$8m
- New Zealand: US$8m
- Dominican Republic: US$8m
- Peru: US$8m
- Macao SAR China: US$7m
- Bulgaria: US$7m
- Israel: US$6m
- Montenegro: US$6m
- Colombia: US$5m
- Cambodia: US$5m
- Panama: US$4m
- Romania: US$4m
- Lithuania: US$4m
- Norway: US$4m
- Sri Lanka: US$4m
- Serbia: US$4m
- Guatemala: US$3m
- Bosnia & Herzegovina: US$3m
- Czechia: US$3m
- Chile: US$3m
- Libya: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$1.4bn | 21.5% |
| 2 |  Indonesia | US$737m | 11% |
| 3 | India | US$607m | 9.1% |
| 4 | Spain | US$504m | 7.6% |
| 5 |  Morocco | US$406m | 6.1% |
| 6 | Argentina | US$394m | 5.9% |
| 7 |  Falkland Islands | US$325m | 4.9% |
| 8 | Peru | US$307m | 4.6% |
| 9 | Taiwan | US$292m | 4.4% |
| 10 | Thailand | US$183m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Spain | US$1.2bn | 18.1% |
| 2 | China | US$1.1bn | 16.8% |
| 3 |  Italy | US$743m | 11.1% |
| 4 | Japan | US$497m | 7.5% |
| 5 | Thailand | US$412m | 6.2% |
| 6 |  Vietnam | US$374m | 5.6% |
| 7 |  South Korea | US$339m | 5.1% |
| 8 | United States | US$242m | 3.6% |
| 9 |  Portugal | US$135m | 2% |
| 10 |  Philippines | US$132m | 2% |
Import duty on this product around the world 152
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 10%median duty
- 33number of duty-free countries (MFN)
- 55%highest: Türkiye, Barbados, Belize
152
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 0% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 30% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
| Argentina | 10% | 2023 · HS 2017 | |
 Armenia | 7.1% | 5% – 8% | 2023 |
 Australia | 0% | 2023 | |
 Azerbaijan | 5% | 2023 · HS 2017 | |
 Bahamas | 35% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 40% | 2022 · HS 2017 | |
 Belarus | 5.4% | 0% – 8% | 2021 · HS 2017 |
 Belize | 40% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 13% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 20% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 10% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 30% | 2023 · HS 2017 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 11% | 10% – 12% | 2023 |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 7.7% | 0% – 14% | 2023 |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 5% | 2023 · HS 2017 | |
 Dominica | 40% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 20% | 2019 · HS 2017 | |
 El Salvador | 10% | 0% – 15% | 2022 |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 20% | 2021 · HS 2017 | |
| European Union (27 countries) | 7.2% | 6% – 11% | 2023 |
 Fiji | 15% | 2023 | |
 French Polynesia | 8% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Guatemala | 10% | 0% – 15% | 2023 |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 40% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 10% | 0% – 15% | 2023 |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 30% | 2023 | |
| Indonesia | 5% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 16% | 0% – 35% | 2022 · HS 2017 |
 Jamaica | 40% | 2023 | |
| Japan | 3.9% | 3.5% – 5% | 2023 |
 Jordan | 5% | 2023 | |
 Kazakhstan | 0.5% | 0% – 3% | 2023 |
 Kenya | 35% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5.4% | 0% – 8% | 2021 · HS 2017 |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 15% | 2023 · HS 2017 | |
 Micronesia | 25% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 20% | 2023 · HS 2017 | |
| Morocco | 16% | 10% – 40% | 2023 |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 10% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 10% | 0% – 15% | 2023 |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 3% | 2023 | |
 Palestinian Territories | 16% | 0% – 35% | 2017 · HS 2017 |
 Panama | 15% | 2023 | |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 10% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
| Philippines | 6.5% | 3% – 10% | 2023 |
 Qatar | 5% | 2023 | |
 Russia | 5.4% | 0% – 8% | 2021 · HS 2017 |
 Rwanda | 25% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
| South Korea | 15% | 10% – 20% | 2023 |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 40% | 2023 | |
 St Pierre & Miquelon | 0% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 40% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
| Switzerland | 0% | 2023 | |
 Tanzania | 25% | 2023 | |
| Thailand | 2.5% | 0% – 5% | 2023 |
 Togo | 20% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
| Türkiye | 55% | 2023 | |
 Tuvalu | 9% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 3.4% | 2% – 5% | 2023 · HS 2017 |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 7.7% | 6% – 10% | 2023 |
| United States | 0% | 2023 | |
 Uruguay | 10% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 10% | 2023 · HS 2017 | |
| Vietnam | 5% | 0% – 10% | 2023 |
 Yemen | 25% | 2017 · HS 2017 | |
 Zambia | 40% | 2023 | |
 Zimbabwe | 0.2% | 0% – 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 03637 Cuttlefish, octopus & squid, frozen, dried, salted/in brine; flours, meals & pellets thereof, fit for human consumption
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 21266 Cuttle fish and squid, frozen, smoked, dried, salted or in brine21268 Other molluscs, frozen, smoked, dried, salted or in brine
- ISIC Rev. 4 activity
- 1020 Processing and preserving of fish, crustaceans and molluscs
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0307.43 | unchanged |
| 2012 | 0307.49, 0307.99 | changed |
| 2007 | 0307.49, 0307.99, 1605.90 | changed |
| 2002 | 0307.49, 0307.99, 1605.90 | changed |
| 1996 | 0307.49, 0307.99, 1605.90 | changed |
| 1992 | 0307.49, 0307.99, 1605.90 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 30
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
The tariff classification and country of origin of Frozen Squid
- N352040 U.S. CBP
The Tariff Classification and Country of Origin of Frozen Squid
- N351492 U.S. CBP
The Tariff Classification and Country of Origin of Frozen Squid
- N344668 U.S. CBP
The Tariff Classification and Country of Origin of Frozen Squid Rings
- N343631 U.S. CBP
The Tariff Classification and Country of Origin of Frozen Squid
- N340225 U.S. CBP
The Tariff Classification and Country of Origin of Frozen Squid
- 600016557 HMRC
Frozen blanched squid rings of the species Loligo chinensis Packaging: 10 kg bags with one bag per carton
- 600016017 HMRC
Frozen raw squid rings of the Illex species packaged in plastic bags weighing 1kg, 10 bags further packed into a cardboard box
- 600016018 HMRC
Frozen raw squid tubes of the Illex species packaged in plastic bags weighing 1kg, 10 bags further packed into a cardboard box
- 600016019 HMRC
Frozen raw squid tentacles of the Illex species packaged in plastic bags weighing 1kg, 10 bags further packed into a cardboard box
- 600015108 HMRC
Frozen raw pineapple cut squid strips Human consumption raw squid strips (Dosidicus Gigas), species packed in heat sealed printed laminated poly bags. 10 bags per cardboard carton Pack size: 10 x 1kg Put up for retail sale
- 600012210 HMRC
Frozen squid rings, not coated, of the species Loliogo duvauceli. Raw material of whole squid received, cleaned and separated tubes, tube cut into rings, blanched and individually quick frozen before being weighed and packed into 1kg bags, with 10 bags per carton. Fit for human consumption.
30 rulings in total for this code
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Quota · Applies from:
CELEX 32026R1455 · Source: eur-lex.europa.eu
Code history
Since 2017; before, these goods were classified under 0307.49, 0307.99.
In the UK Global Tariff, subheading 0307.43 covers 20 tariff lines and the duty is between 6% and 10%.
The EU Combined Nomenclature divides subheading 0307.43 into 11 tariff lines; the duty is between 6% and 11% (average 7.2%).
Goods from 169 countries can enter the UK at a preferential rate instead of the standard 6% – 10%; 166 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported frozen cuttlefish and squid worth £28.9m (down 14% on the year before), at an average of £4.48 per kg; China supplied 50%, followed by India.
World trade in frozen cuttlefish and squid reached US$6.7bn in 2024, down 1.5% on 2023.
China was the largest exporter with 21.5% of the total, ahead of Indonesia.
Questions and answers
What is the HS code for cuttle fish and squid: frozen?
Cuttle fish and squid: frozen fall under HS subheading 0307.43, part of heading 0307, in section I of the Harmonized System.
What is the import duty on cuttle fish and squid: frozen in the UK?
Under the UK Global Tariff, imports under 0307.43 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 cuttle fish and squid: frozen in the EU?
Under the EU Combined Nomenclature, imports under 0307.43 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 cuttle fish and squid: frozen?
China, with US$1.4bn in 2024 (21.5% of world exports).
Which countries can export frozen cuttlefish and squid 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 frozen cuttlefish and squid?
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 frozen cuttlefish and squid from?
In the 12 months to August 2026, the largest suppliers were China (50%), India (14%) and Thailand (13%), out of total imports of £28.9m.