# European Union tariff line 0307 42 40 00: European flying squid (Todarodes sagittatus)

> In the European Union tariff, line 0307 42 40 00 covers cuttle fish and squid, live, fresh or chilled, european flying squid (Todarodes sagittatus). The general (MFN) duty rate is 6%. It falls under HS subheading 0307.42 in heading 03.07 (chapter 03).

Source: https://border.bot/countries/european-union/hs-codes/0307424000
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) / [0307.42](https://border.bot/countries/european-union/hs-codes/030742) / [0307 42 40 00](https://border.bot/countries/european-union/hs-codes/0307424000)

## Key facts

- Tariff line: 0307 42 40 00
- Covers: Cuttle fish and squid, live, fresh or chilled, european flying squid (Todarodes sagittatus)
- Duty (MFN): 6%
- Preferential rates: From 0% (50 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- 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)
- HS subheading: [0307.42](https://border.bot/hs-codes/030742)

## What this line covers

In the European Union tariff, line 0307 42 40 00 covers cuttle fish and squid, live, fresh or chilled, european flying squid (Todarodes sagittatus).

Its legal text is “European flying squid (Todarodes sagittatus)”, read under “Cuttle fish and squid” and “Live, fresh or chilled”.

## How it is structured

It falls under HS subheading 0307.42 in heading 03.07 (chapter 03). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 03: Fish and crustaceans, molluscs and other aquatic invertebrates
- Heading 03.07: 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
- Subheading 0307.42: Cuttle fish and squid
- Within the subheading: Live, fresh or chilled
- Line 0307 42 40 00: European flying squid (Todarodes sagittatus)

## Duty

The general (MFN) duty rate is 6%.

Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from 47 origins.

A preferential rate of 1.8% applies to goods that qualify under EEA - European Economic Area.

A preferential rate of 2.5% applies to goods from GSP - General arrangements.

- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Mercosur (5500)
- 0%: Andorra (AD)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Algeria (DZ)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Mexico (MX)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Tunisia (TN)
- 0%: Türkiye (TR)
- 0%: Ukraine (UA)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: Kosovo (XK)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 1.8%: EEA - European Economic Area (2012)
- 2.5%: GSP - General arrangements (2020)

## 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 States](https://border.bot/countries/united-states/hs-codes/030742): 3 lines, used by 1 other country
- [The Harmonized System text for 0307.42](https://border.bot/hs-codes/030742)

## Other lines under 0307.42

- [0307 42 10 00](https://border.bot/countries/european-union/hs-codes/0307421000) Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)
- [0307 42 20 00](https://border.bot/countries/european-union/hs-codes/0307422000) Loligo spp.
- [0307 42 30 00](https://border.bot/countries/european-union/hs-codes/0307423000) Squid (Ommastrephes spp., Nototodarus spp., Sepioteuthis spp.)
- [0307 42 90 00](https://border.bot/countries/european-union/hs-codes/0307429000) Other

- Previous line: [0307 42 30 00](https://border.bot/countries/european-union/hs-codes/0307423000) Squid (Ommastrephes spp., Nototodarus spp., Sepioteuthis spp.)
- Next line: [0307 42 90 00](https://border.bot/countries/european-union/hs-codes/0307429000) Other

## Frequently asked questions

### What does tariff line 0307 42 40 00 cover in the European Union tariff?

In the European Union tariff, line 0307 42 40 00 covers cuttle fish and squid, live, fresh or chilled, european flying squid (Todarodes sagittatus).

### What is the general (MFN) duty on 0307 42 40 00 in the European Union?

The general (MFN) duty rate is 6%.

### Which preferential rates apply to 0307 42 40 00?

Duty-free entry applies to goods that qualify under Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Mercosur, Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Tunisia, Türkiye, Ukraine, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 1.8% applies to goods that qualify under EEA - European Economic Area. A preferential rate of 2.5% applies to goods from GSP - General arrangements.

## 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/0307424000.json