# European Union tariff lines under HS 0307.21

> The European Union tariff splits HS 0307.21 (scallops and other molluscs of the family Pectinidae: Live, fresh or chilled) into 6 national lines: 0307 21 10 11 (intended for human consumption), 0307 21 10 19 (other), 0307 21 10 91 (intended for human consumption), 0307 21 10 99 (other) and 2 others. The general (MFN) duty differs by line: 8% on 0307 21 10 11, 8% on 0307 21 10 19, 8% on 0307 21 10 91, 8% on 0307 21 10 99, 11% on 0307 21 90 10 and 11% on 0307 21 90 90.

Source: https://border.bot/countries/european-union/hs-codes/030721
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 03](https://border.bot/countries/european-union/hs-codes/03) / [0307.21](https://border.bot/countries/european-union/hs-codes/030721)

## Key facts

- HS subheading: [0307.21](https://border.bot/hs-codes/030721)
- National lines: 6
- Import VAT/GST in the European Union: VAT 21%
- De minimis in the European Union: Flat €3 duty up to €150; tax always charged
- Tariff: [European Union](https://border.bot/countries/european-union)
- Chapter: 03: Fish and crustaceans, molluscs and other aquatic invertebrates

## European Union lines under 0307.21

The European Union tariff splits HS 0307.21 (scallops and other molluscs of the family Pectinidae: Live, fresh or chilled) into 6 national lines: 0307 21 10 11 (intended for human consumption), 0307 21 10 19 (other), 0307 21 10 91 (intended for human consumption), 0307 21 10 99 (other) and 2 others.

The general (MFN) duty differs by line: 8% on 0307 21 10 11, 8% on 0307 21 10 19, 8% on 0307 21 10 91, 8% on 0307 21 10 99, 11% on 0307 21 90 10 and 11% on 0307 21 90 90.

- [0307 21 10 11](https://border.bot/countries/european-union/hs-codes/0307211011) Scallops and other molluscs of the family Pectinidae, Live, fresh or chilled, Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten, Coquilles St Jacques (Pecten maximus), Intended for human consumption. Duty (MFN): 8%
- [0307 21 10 19](https://border.bot/countries/european-union/hs-codes/0307211019) Scallops and other molluscs of the family Pectinidae, Live, fresh or chilled, Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten, Coquilles St Jacques (Pecten maximus), Other. Duty (MFN): 8%
- [0307 21 10 91](https://border.bot/countries/european-union/hs-codes/0307211091) Scallops and other molluscs of the family Pectinidae, Live, fresh or chilled, Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten, Other, Intended for human consumption. Duty (MFN): 8%
- [0307 21 10 99](https://border.bot/countries/european-union/hs-codes/0307211099) Scallops and other molluscs of the family Pectinidae, Live, fresh or chilled, Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten, Other. Duty (MFN): 8%
- [0307 21 90 10](https://border.bot/countries/european-union/hs-codes/0307219010) Scallops and other molluscs of the family Pectinidae, Live, fresh or chilled, Other, Intended for human consumption. Duty (MFN): 11%
- [0307 21 90 90](https://border.bot/countries/european-union/hs-codes/0307219090) Scallops and other molluscs of the family Pectinidae, Live, fresh or chilled, Other. Duty (MFN): 11%

## Import VAT and de minimis in the European Union

The European Union charges VAT on imports at a standard rate of 21%.

From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.

## In other countries

National tariff lines under 0307.21 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/030721): 1 line, used by 1 other country
- [The Harmonized System text for 0307.21](https://border.bot/hs-codes/030721)

- Previous subheading: [0307.19](https://border.bot/countries/european-union/hs-codes/030719) Other
- Next subheading: [0307.22](https://border.bot/countries/european-union/hs-codes/030722) Frozen

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 0307.21?

The European Union tariff splits HS 0307.21 (scallops and other molluscs of the family Pectinidae: Live, fresh or chilled) into 6 national lines: 0307 21 10 11 (intended for human consumption), 0307 21 10 19 (other), 0307 21 10 91 (intended for human consumption), 0307 21 10 99 (other) and 2 others.

### What is the duty on HS 0307.21 in the European Union?

The general (MFN) duty differs by line: 8% on 0307 21 10 11, 8% on 0307 21 10 19, 8% on 0307 21 10 91, 8% on 0307 21 10 99, 11% on 0307 21 90 10 and 11% on 0307 21 90 90.

## Sources and updates

The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.

The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/030721.json