# European Union tariff lines 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. Source: https://border.bot/countries/european-union/hs-codes/030743 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) / [0307.43](https://border.bot/countries/european-union/hs-codes/030743) ## Key facts - HS subheading: [0307.43](https://border.bot/hs-codes/030743) - 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](https://border.bot/countries/european-union) - Chapter: 03: Fish and crustaceans, molluscs and other aquatic invertebrates ## 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 00](https://border.bot/countries/european-union/hs-codes/0307432100) Cuttle fish and squid, Frozen, Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.), Sepiola spp, Lesser cuttle fish (Sepiola rondeleti). Duty (MFN): 6% - [0307 43 25 00](https://border.bot/countries/european-union/hs-codes/0307432500) Cuttle fish and squid, Frozen, Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.), Sepiola spp, Other. Duty (MFN): 8% - [0307 43 29 00](https://border.bot/countries/european-union/hs-codes/0307432900) Cuttle fish and squid, Frozen, Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.), Sepia officinalis, Rossia macrosoma. Duty (MFN): 8% - [0307 43 31 00](https://border.bot/countries/european-union/hs-codes/0307433100) Cuttle fish and squid, Frozen, Loligo spp, Loligo vulgaris. Duty (MFN): 6% - [0307 43 33 10](https://border.bot/countries/european-union/hs-codes/0307433310) Cuttle fish and squid, Frozen, Loligo spp, Loligo pealei, For processing. Duty (MFN): 6% - [0307 43 33 90](https://border.bot/countries/european-union/hs-codes/0307433390) Cuttle fish and squid, Frozen, Loligo spp, Loligo pealei, Other. Duty (MFN): 6% - [0307 43 35 10](https://border.bot/countries/european-union/hs-codes/0307433510) Cuttle fish and squid, Frozen, Loligo spp, Loligo gahi, For processing. Duty (MFN): 6% - [0307 43 35 90](https://border.bot/countries/european-union/hs-codes/0307433590) Cuttle fish and squid, Frozen, Loligo spp, Loligo gahi, Other. Duty (MFN): 6% - [0307 43 38 00](https://border.bot/countries/european-union/hs-codes/0307433800) Cuttle fish and squid, Frozen, Loligo spp, Other. Duty (MFN): 6% - [0307 43 91 10](https://border.bot/countries/european-union/hs-codes/0307439110) Cuttle fish and squid, Frozen, Ommastrephes spp., other than Ommastrephes sagittatus, Nototodarus spp., Sepioteuthis spp, Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing. Duty (MFN): 8% - [0307 43 91 20](https://border.bot/countries/european-union/hs-codes/0307439120) Cuttle fish and squid, Frozen, Ommastrephes spp., other than Ommastrephes sagittatus, Nototodarus spp., Sepioteuthis spp, Whole or tentacles and fins, for processing. Duty (MFN): 8% - [0307 43 91 90](https://border.bot/countries/european-union/hs-codes/0307439190) Cuttle fish and squid, Frozen, Ommastrephes spp., other than Ommastrephes sagittatus, Nototodarus spp., Sepioteuthis spp, Other. Duty (MFN): 8% - [0307 43 92 10](https://border.bot/countries/european-union/hs-codes/0307439210) Cuttle fish and squid, Frozen, Illex spp, Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing. Duty (MFN): 8% - [0307 43 92 20](https://border.bot/countries/european-union/hs-codes/0307439220) Cuttle fish and squid, Frozen, Illex spp, Whole or tentacles and fins, for processing. Duty (MFN): 8% - [0307 43 92 90](https://border.bot/countries/european-union/hs-codes/0307439290) Cuttle fish and squid, Frozen, Illex spp, Other. Duty (MFN): 8% - [0307 43 95 00](https://border.bot/countries/european-union/hs-codes/0307439500) Cuttle fish and squid, Frozen, European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus). Duty (MFN): 6% - [0307 43 99 21](https://border.bot/countries/european-union/hs-codes/0307439921) Cuttle fish and squid, Frozen, Other, Todarodes pacificus, Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing. Duty (MFN): 11% - [0307 43 99 29](https://border.bot/countries/european-union/hs-codes/0307439929) Cuttle fish and squid, Frozen, Other, Todarodes pacificus, Whole or tentacles and fins, for processing. Duty (MFN): 11% - [0307 43 99 31](https://border.bot/countries/european-union/hs-codes/0307439931) Cuttle fish and squid, Frozen, Todarodes pacificus, Other. Duty (MFN): 11% - [0307 43 99 90](https://border.bot/countries/european-union/hs-codes/0307439990) Cuttle fish and squid, Frozen, 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 0307.43 are live on border.bot for the United States (6 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/030743): 6 lines, used by 1 other country - [The Harmonized System text for 0307.43](https://border.bot/hs-codes/030743) - Previous subheading: [0307.42](https://border.bot/countries/european-union/hs-codes/030742) Cuttle fish and squid - Next subheading: [0307.49](https://border.bot/countries/european-union/hs-codes/030749) Other ## 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. 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/030743.json