UK Global Tariff · commodity code · HS 0307.43
0307 43 92 20: Frozen cuttlefish and squid: Whole or tentacles and fins, for processing
Frozen cuttlefish and squid
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 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 00 00 Frozen
- 0307 43 92 00 Illex spp.
- 0307 43 92 20 Whole or tentacles and fins, for processing
What you pay
Importing into UK
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) | — | 8% |
| 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 | 2.4% |
| UK–Norway agreement | Norway | 2.4% |
| DCTS Standard | Indonesia | 4.5% |
Footnotes
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 0307.43
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
0307.43 Cuttle fish and squid: frozen
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 Third-country duty 2 tariff lines 
Mexico 15% Third-country duty 2 tariff lines 
Brazil 9% Third-country duty 2 tariff lines Argentina 9% Third-country duty 12 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 6 tariff lines 
Japan 3.5% – 5% Third-country duty 4 tariff lines · average 3.9% Taiwan 18% – 22% Third-country duty 3 tariff lines · average 20.7% 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 11 tariff lines 
Nigeria 20% Third-country duty 1 tariff line UK lines: 0307.43
- 0307 43 21 00Lesser cuttle fish (sepiola rondeleti)
- 0307 43 25 00Cuttle fish: sepiola spp., other
- 0307 43 29 00Sepia officinalis, rossia macrosoma
- 0307 43 31 00Cuttle fish and squid: frozen, loligo spp., loligo vulgaris
- 0307 43 33 10Cuttle fish and squid: frozen, loligo spp., loligo pealei, for processing
- 0307 43 33 90Cuttle fish and squid: frozen, loligo spp., loligo pealei, other
- 0307 43 35 10Cuttle fish and squid: frozen, loligo spp., loligo gahi, for processing
- 0307 43 35 90Cuttle fish and squid: frozen, loligo spp., loligo gahi, other
- 0307 43 38 00Cuttle fish and squid: frozen, loligo spp., other
- 0307 43 91 10Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing
- 0307 43 91 20Whole or tentacles and fins, for processing
- 0307 43 91 90Ommastrephes spp., other than ommastrephes sagittatus: other
- 0307 43 92 10Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing
- 0307 43 92 20Whole or tentacles and fins, for processing
- 0307 43 92 90Cuttle fish and squid: frozen, illex spp., other
- 0307 43 95 00European flying squid (todarodes sagittatus) (ommastrephes sagittatus)
- 0307 43 99 21Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing
- 0307 43 99 29Whole or tentacles and fins, for processing
- 0307 43 99 31Cuttle fish and squid: frozen, other, todarodes pacificus, other
- 0307 43 99 90Cuttle fish and squid: frozen, other, other
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
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
- 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
30 rulings in total for this code
Legal notes
Code history
Since 2017; before, these goods were classified under 0307.49, 0307.99.
In the UK Global Tariff, 0307 43 92 20 is one of 20 lines under subheading 0307.43, cuttle fish and squid: frozen.
The third-country duty is 8%.
Goods from 169 countries can enter the UK at a preferential rate instead of the standard 8%; 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 (HS 0307.43) worth £28.9m (down 14% on the year before), at an average of £4.48 per kg; China supplied 50%, followed by India.
For the same subheading, the EU duty is 6%–11%, the Türkiye duty is 37.5%, the US duty is free, the Canada duty is free, the Mexico duty is 15%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 3.5%–5%, the Taiwan duty is 18%–22%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
The UK imported goods of subheading 0307.43 worth US$41m in 2024; the largest supplier was China.
Questions and answers
What is the UK import duty for commodity code 0307 43 92 20?
The third-country duty in the UK Global Tariff is 8%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 0307 43 92 20?
169 countries have a preferential rate on this line, 166 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced 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.
Do anti-dumping or other extra duties apply to 0307 43 92 20?
Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the UK import these goods from?
For subheading 0307.43 as a whole, the largest supplier in 2024 was China (US$24m), followed by Thailand.