Key facts
- HS subheading
- 0307.42
- National lines
- 5
- 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
- Chapter
- 03: Fish and crustaceans, molluscs and other aquatic invertebrates
Summary
The European Union tariff splits HS 0307.42 (cuttle fish and squid: Live, fresh or chilled) into 5 national lines: 0307 42 10 00 (cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)), 0307 42 20 00 (loligo spp), 0307 42 30 00 (squid (Ommastrephes spp., Nototodarus spp., Sepioteuthis spp.)), 0307 42 40 00 (european flying squid (Todarodes sagittatus)) and 1 other. The general (MFN) duty differs by line: 8% on 0307 42 10 00, 6% on 0307 42 20 00, 8% on 0307 42 30 00, 6% on 0307 42 40 00 and 11% on 0307 42 90 00.
European Union lines under 0307.42
The European Union tariff splits HS 0307.42 (cuttle fish and squid: Live, fresh or chilled) into 5 national lines: 0307 42 10 00 (cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)), 0307 42 20 00 (loligo spp), 0307 42 30 00 (squid (Ommastrephes spp., Nototodarus spp., Sepioteuthis spp.)), 0307 42 40 00 (european flying squid (Todarodes sagittatus)) and 1 other.
The general (MFN) duty differs by line: 8% on 0307 42 10 00, 6% on 0307 42 20 00, 8% on 0307 42 30 00, 6% on 0307 42 40 00 and 11% on 0307 42 90 00.
- 0307 42 10 00Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)Duty: 8%
- 0307 42 20 00Loligo spp.Duty: 6%
- 0307 42 30 00Squid (Ommastrephes spp., Nototodarus spp., Sepioteuthis spp.)Duty: 8%
- 0307 42 40 00European flying squid (Todarodes sagittatus)Duty: 6%
- 0307 42 90 00OtherDuty: 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 0307.42 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0307.42?
The European Union tariff splits HS 0307.42 (cuttle fish and squid: Live, fresh or chilled) into 5 national lines: 0307 42 10 00 (cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)), 0307 42 20 00 (loligo spp), 0307 42 30 00 (squid (Ommastrephes spp., Nototodarus spp., Sepioteuthis spp.)), 0307 42 40 00 (european flying squid (Todarodes sagittatus)) and 1 other.
What is the duty on HS 0307.42 in the European Union?
The general (MFN) duty differs by line: 8% on 0307 42 10 00, 6% on 0307 42 20 00, 8% on 0307 42 30 00, 6% on 0307 42 40 00 and 11% on 0307 42 90 00.
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.