0307 — 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
In the EU Combined Nomenclature this heading has 55 eight-digit codes, conventional duty from 0 to 11 %. In the EAEU tariff, heading 0307 has 75 ten-digit codes, base import duty from 5 to 8 %.
Calculate duty and VAT
Enter the goods value — see the taxes at the border right away.
Customs value usually includes delivery to the border. Anti-dumping and preferences not included.
With freight, port, clearance and delivery. We email the calculation within 24 hours on working days.
This is the base rate. Your landed cost is a different number.
Duty, import VAT, freight, port charges and delivery — one figure per unit at your warehouse. So you know the total before customs does.
EU codes
| EU code | Description | EU rate |
|---|---|---|
| 0307 11 | Live, fresh or chilled | |
| 0307 11 10 | Flat oysters (of the genus Ostrea), live and weighing (shell included) not more than 40 g each | 0 % |
| 0307 11 90 | Other | 9 % |
| 0307 12 00 | Frozen | 9 % |
| 0307 19 00 | Other | 9 % |
| 0307 21 | Live, fresh or chilled | |
| 0307 21 10 | Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten | 8 % |
| 0307 21 90 | Other | 11 % |
| 0307 22 | Frozen | |
| 0307 22 10 | Coquilles St Jacques(Pecten maximus) | 8 % |
| 0307 22 90 | Other | 8 % |
| 0307 22 95 | Other | 11 % |
| 0307 29 | Other | |
| 0307 29 10 | Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten | 8 % |
| 0307 29 90 | Other | 11 % |
| 0307 31 | Live, fresh or chilled | |
| 0307 31 10 | Mytilus spp. | 10 % |
| 0307 31 90 | Perna spp. | 8 % |
| 0307 32 | Frozen | |
| 0307 32 10 | Mytilus spp. | 10 % |
| 0307 32 90 | Perna spp. | 8 % |
| 0307 39 | Other | |
| 0307 39 20 | Mytilus spp. | 10 % |
| 0307 39 80 | Perna spp. | 8 % |
| 0307 42 | Live, fresh or chilled | |
| 0307 42 10 | Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) | 8 % |
| 0307 42 20 | Loligo spp. | 6 % |
| 0307 42 30 | Squid (Ommastrephes spp., Nototodarus spp., Sepioteuthis spp.) | 8 % |
| 0307 42 40 | European flying squid (Todarodes sagittatus) | 6 % |
| 0307 42 90 | Other | 11 % |
| 0307 43 | Frozen | |
| 0307 43 21 | Lesser cuttle fish (Sepiola rondeleti) | 6 % |
| 0307 43 25 | Other | 8 % |
| 0307 43 29 | Sepia officinalis, Rossia macrosoma | 8 % |
| 0307 43 31 | Loligo vulgaris | 6 % |
| 0307 43 33 | Loligo pealei | 6 % |
| 0307 43 35 | Loligo gahi | 6 % |
| 0307 43 38 | Other | 6 % |
| 0307 43 91 | Ommastrephes spp., other than Ommastrephes sagittatus, Nototodarus spp., Sepioteuthis spp. | 8 % |
| 0307 43 92 | Illex spp. | 8 % |
| 0307 43 95 | European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus) | 6 % |
| 0307 43 99 | Other | 11 % |
| 0307 49 | Other | |
| 0307 49 20 | Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) | 8 % |
| 0307 49 40 | Loligo spp. | 6 % |
| 0307 49 50 | Ommastrephes spp., other than Ommastrephes sagittatus, Nototodarus spp., Sepioteuthis spp. | 8 % |
| 0307 49 60 | European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus) | 6 % |
| 0307 49 80 | Other | 11 % |
| 0307 51 00 | Live, fresh or chilled | 8 % |
| 0307 52 00 | Frozen | 8 % |
| 0307 59 00 | Other | 8 % |
| 0307 60 00 | Snails, other than sea snails | 0 % |
| 0307 71 00 | Live, fresh or chilled | 11 % |
| 0307 72 | Frozen | |
| 0307 72 10 | Striped venus or other species of the family Veneridae | 8 % |
| 0307 72 90 | Other | 11 % |
| 0307 79 00 | Other | 11 % |
| 0307 81 00 | Live, fresh or chilled abalone (Haliotis spp.) | 11 % |
| 0307 82 00 | Live, fresh or chilled stromboid conchs (Strombus spp.) | 11 % |
| 0307 83 00 | Frozen abalone (Haliotis spp.) | 11 % |
| 0307 84 00 | Frozen stromboid conchs (Strombus spp.) | 11 % |
| 0307 87 00 | Other abalone (Haliotis spp.) | 11 % |
| 0307 88 00 | Other stromboid conchs (Strombus spp.) | 11 % |
| 0307 91 00 | Live, fresh or chilled | 11 % |
| 0307 92 00 | Frozen | 11 % |
| 0307 99 00 | Other | 11 % |
EU Combined Nomenclature 2026, conventional rate for third countries · European Commission · rate for your country of origin: TARIC
EAEU codes (base rates)
| Code | HS 6 subheading | Supp. unit | Base rate |
|---|---|---|---|
| 0307 11 100 0 | Live, fresh or chilled | — | 7 % |
| 0307 11 900 0 | Live, fresh or chilled | — | 7 % |
| 0307 12 100 0 | Frozen | — | 8 % |
| 0307 12 900 0 | Frozen | — | 7 % |
| 0307 19 910 0 | Other | — | 8 % |
| 0307 19 990 0 | Other | — | 7 % |
| 0307 21 000 1 | Live, fresh or chilled | — | 6 % |
| 0307 21 000 9 | Live, fresh or chilled | — | 5 % |
| 0307 22 200 0 | Frozen | — | 8 % |
| 0307 22 900 1 | Frozen | — | 8 % |
| 0307 22 900 9 | Frozen | — | 7 % |
| 0307 29 300 0 | Other | — | 8 % |
| 0307 29 900 1 | Other | — | 8 % |
| 0307 29 900 9 | Other | — | 7 % |
| 0307 31 100 0 | Live, fresh or chilled | — | 5 % |
| 0307 31 900 0 | Live, fresh or chilled | — | 6 % |
| 0307 32 100 0 | Frozen | — | 8 % |
| 0307 32 910 0 | Frozen | — | 5 % |
| 0307 32 990 0 | Frozen | — | 5 % |
| 0307 39 200 0 | Other | — | 8 % |
| 0307 39 910 0 | Other | — | 5 % |
| 0307 39 990 0 | Other | — | 5 % |
| 0307 42 110 0 | Live, fresh or chilled | — | 7 % |
| 0307 42 190 0 | Live, fresh or chilled | — | 5 % |
| 0307 42 910 0 | Live, fresh or chilled | — | 7 % |
| 0307 42 920 0 | Live, fresh or chilled | — | 7 % |
| 0307 42 930 0 | Live, fresh or chilled | — | 7 % |
| 0307 42 990 0 | Live, fresh or chilled | — | 5 % |
| 0307 43 100 0 | Frozen | — | 8 % |
| 0307 43 110 0 | Frozen | — | 5 % |
| 0307 43 130 0 | Frozen | — | 5 % |
| 0307 43 150 0 | Frozen | — | 5 % |
| 0307 43 190 0 | Frozen | — | 7 % |
| 0307 43 310 0 | Frozen | — | 8 % |
| 0307 43 330 0 | Frozen | — | 8 % |
| 0307 43 350 0 | Frozen | — | 8 % |
| 0307 43 380 0 | Frozen | — | 8 % |
| 0307 43 500 0 | Frozen | — | 8 % |
| 0307 43 600 0 | Frozen | — | 8 % |
| 0307 43 700 0 | Frozen | — | 7 % |
| 0307 43 900 0 | Frozen | — | 7 % |
| 0307 49 050 0 | Other | — | 8 % |
| 0307 49 710 0 | Other | — | 5 % |
| 0307 49 800 0 | Other | — | 7 % |
| 0307 49 910 0 | Other | — | 8 % |
| 0307 49 920 0 | Other | — | 8 % |
| 0307 49 930 0 | Other | — | 8 % |
| 0307 49 980 0 | Other | — | 7 % |
| 0307 51 000 0 | Live, fresh or chilled | — | 7 % |
| 0307 52 100 0 | Frozen | — | 8 % |
| 0307 52 900 0 | Frozen | — | 8 % |
| 0307 59 200 0 | Other | — | 8 % |
| 0307 59 800 0 | Other | — | 8 % |
| 0307 60 100 0 | Snails, other than sea snails | — | 8 % |
| 0307 60 900 0 | Snails, other than sea snails | — | 8 % |
| 0307 71 000 0 | Live, fresh or chilled | — | 5 % |
| 0307 72 100 0 | Frozen | — | 8 % |
| 0307 72 910 0 | Frozen | — | 7 % |
| 0307 72 990 0 | Frozen | — | 7 % |
| 0307 79 110 0 | Other | — | 8 % |
| 0307 79 800 0 | Other | — | 5 % |
| 0307 81 000 0 | Live, fresh or chilled abalone (Haliotis spp.) | — | 5 % |
| 0307 82 000 0 | Live, fresh or chilled stromboid conchs (Strombus spp.) | — | 5 % |
| 0307 83 100 0 | Frozen abalone (Haliotis spp.) | — | 8 % |
| 0307 83 900 0 | Frozen abalone (Haliotis spp.) | — | 7 % |
| 0307 84 100 0 | Frozen stromboid conchs (Strombus spp.) | — | 8 % |
| 0307 84 900 0 | Frozen stromboid conchs (Strombus spp.) | — | 7 % |
| 0307 87 100 0 | Other abalone (Haliotis spp.) | — | 8 % |
| 0307 87 900 0 | Other abalone (Haliotis spp.) | — | 5 % |
| 0307 88 100 0 | Other stromboid conchs (Strombus spp.) | — | 8 % |
| 0307 88 900 0 | Other stromboid conchs (Strombus spp.) | — | 7 % |
| 0307 92 200 0 | Frozen | — | 8 % |
| 0307 92 800 0 | Frozen | — | 7 % |
| 0307 99 200 0 | Other | — | 8 % |
| 0307 99 800 0 | Other | — | 7 % |
EAEU Common Customs Tariff, chapter 03, updated 28.03.2022 · Eurasian Economic Commission
EAEU descriptions are published in Russian only — see the Russian page. RU
What the rate does not include
This is the base import duty. It excludes anti-dumping and other trade defence measures, preferential rates under trade agreements, import VAT and excise. Customs decides the code of a specific product — this directory is not a binding classification.