Key facts
- HS subheading
- 0307.43
- National lines
- 20
- 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 0307.43 (cuttle fish and squid: Frozen) into 20 national lines: 0307 43 21 00 (lesser cuttle fish (Sepiola rondeleti)), 0307 43 25 00 (other), 0307 43 29 00 (sepia officinalis, Rossia macrosoma), 0307 43 31 00 (loligo vulgaris) and 16 others.
European Union lines under 0307.43
The European Union tariff splits HS 0307.43 (cuttle fish and squid: Frozen) into 20 national lines: 0307 43 21 00 (lesser cuttle fish (Sepiola rondeleti)), 0307 43 25 00 (other), 0307 43 29 00 (sepia officinalis, Rossia macrosoma), 0307 43 31 00 (loligo vulgaris) and 16 others.
- 0307 43 21 00Lesser cuttle fish (Sepiola rondeleti)Duty: 6%
- 0307 43 25 00OtherDuty: 8%
- 0307 43 29 00Sepia officinalis, Rossia macrosomaDuty: 8%
- 0307 43 31 00Loligo vulgarisDuty: 6%
- 0307 43 33 10For processingDuty: 6%
- 0307 43 33 90OtherDuty: 6%
- 0307 43 35 10For processingDuty: 6%
- 0307 43 35 90OtherDuty: 6%
- 0307 43 38 00OtherDuty: 6%
- 0307 43 91 10Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processingDuty: 8%
- 0307 43 91 20Whole or tentacles and fins, for processingDuty: 8%
- 0307 43 91 90OtherDuty: 8%
- 0307 43 92 10Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processingDuty: 8%
- 0307 43 92 20Whole or tentacles and fins, for processingDuty: 8%
- 0307 43 92 90OtherDuty: 8%
- 0307 43 95 00European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus)Duty: 6%
- 0307 43 99 21Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processingDuty: 11%
- 0307 43 99 29Whole or tentacles and fins, for processingDuty: 11%
- 0307 43 99 31OtherDuty: 11%
- 0307 43 99 90OtherDuty: 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 0307.43 are live on border.bot for the United States (6 lines, also used by 1 other country).
- United States6 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 0307.43?
The European Union tariff splits HS 0307.43 (cuttle fish and squid: Frozen) into 20 national lines: 0307 43 21 00 (lesser cuttle fish (Sepiola rondeleti)), 0307 43 25 00 (other), 0307 43 29 00 (sepia officinalis, Rossia macrosoma), 0307 43 31 00 (loligo vulgaris) and 16 others.
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.