# European Union tariff lines under HS 0307.49

> The European Union tariff splits HS 0307.49 (cuttle fish and squid: Other) into 10 national lines: 0307 49 20 10 (smoked, whether or not cooked before or during the smoking process, not otherwise prepared), 0307 49 20 90 (other), 0307 49 40 10 (smoked, whether or not cooked before or during the smoking process, not otherwise prepared), 0307 49 40 90 (other) and 6 others.

Source: https://border.bot/countries/european-union/hs-codes/030749
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) / [0307.49](https://border.bot/countries/european-union/hs-codes/030749)

## Key facts

- HS subheading: [0307.49](https://border.bot/hs-codes/030749)
- National lines: 10
- 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 0307.49

The European Union tariff splits HS 0307.49 (cuttle fish and squid: Other) into 10 national lines: 0307 49 20 10 (smoked, whether or not cooked before or during the smoking process, not otherwise prepared), 0307 49 20 90 (other), 0307 49 40 10 (smoked, whether or not cooked before or during the smoking process, not otherwise prepared), 0307 49 40 90 (other) and 6 others.

- [0307 49 20 10](https://border.bot/countries/european-union/hs-codes/0307492010) Cuttle fish and squid, Other, Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.), Smoked, whether or not cooked before or during the smoking process, not otherwise prepared. Duty (MFN): 8%
- [0307 49 20 90](https://border.bot/countries/european-union/hs-codes/0307492090) Cuttle fish and squid, Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.), Other. Duty (MFN): 8%
- [0307 49 40 10](https://border.bot/countries/european-union/hs-codes/0307494010) Cuttle fish and squid, Other, Loligo spp, Smoked, whether or not cooked before or during the smoking process, not otherwise prepared. Duty (MFN): 6%
- [0307 49 40 90](https://border.bot/countries/european-union/hs-codes/0307494090) Cuttle fish and squid, Loligo spp, Other. Duty (MFN): 6%
- [0307 49 50 10](https://border.bot/countries/european-union/hs-codes/0307495010) Cuttle fish and squid, Other, Ommastrephes spp., other than Ommastrephes sagittatus, Nototodarus spp., Sepioteuthis spp, Smoked, whether or not cooked before or during the smoking process, not otherwise prepared. Duty (MFN): 8%
- [0307 49 50 90](https://border.bot/countries/european-union/hs-codes/0307495090) Cuttle fish and squid, Ommastrephes spp., other than Ommastrephes sagittatus, Nototodarus spp., Sepioteuthis spp, Other. Duty (MFN): 8%
- [0307 49 60 10](https://border.bot/countries/european-union/hs-codes/0307496010) Cuttle fish and squid, Other, European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus), Smoked, whether or not cooked before or during the smoking process, not otherwise prepared. Duty (MFN): 6%
- [0307 49 60 90](https://border.bot/countries/european-union/hs-codes/0307496090) Cuttle fish and squid, European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus), Other. Duty (MFN): 6%
- [0307 49 80 10](https://border.bot/countries/european-union/hs-codes/0307498010) Cuttle fish and squid, Other, Other, Smoked, whether or not cooked before or during the smoking process, not otherwise prepared. Duty (MFN): 11%
- [0307 49 80 90](https://border.bot/countries/european-union/hs-codes/0307498090) Cuttle fish and squid, 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 0307.49 are live on border.bot for the United States (5 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/030749): 5 lines, used by 1 other country
- [The Harmonized System text for 0307.49](https://border.bot/hs-codes/030749)

- Previous subheading: [0307.43](https://border.bot/countries/european-union/hs-codes/030743) Frozen
- Next subheading: [0307.51](https://border.bot/countries/european-union/hs-codes/030751) Octopus (Octopus spp.)

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 0307.49?

The European Union tariff splits HS 0307.49 (cuttle fish and squid: Other) into 10 national lines: 0307 49 20 10 (smoked, whether or not cooked before or during the smoking process, not otherwise prepared), 0307 49 20 90 (other), 0307 49 40 10 (smoked, whether or not cooked before or during the smoking process, not otherwise prepared), 0307 49 40 90 (other) and 6 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/030749.json