Import trade restrictions for 0307320000 80
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Preferential rules of origin for 0307320000
What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.
EPA Eastern and Southern Africa
EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya
EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands
Molluscs, whether in shell or not, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption / or: Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
EU-Mexico Global Agreement · Mexico
EU-Palestine Interim Association Agreement · Palestine
Fish and crustaceans, molluscs and other aquatic invertebrates / or: Manufacture in which all the materials of Chapter 3 used must be wholly obtained
EU-Canada CETA · Canada
Production in which all the material of Chapter 3 used is wholly obtained.
EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru
Fish and crustaceans, molluscs and other aquatic invertebrates / or: Manufacture in which all the materials of Chapter 3 used are wholly obtained
EPA CARIFORUM
Molluscs, whether in shell or not, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption / or: Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam
Molluscs, whether in shell or not, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption / or: Manufacture in which all the materials of Chapter 3 used are wholly obtained
EU-Israel Association Agreement · Israel
Molluscs; aquatic invertebrates other than crustaceans and molluscs except live molluscs / or: Manufacture in which all the materials of Chapter 3 used must be wholly obtained
EU-Central America Association Agreement
Fish and crustaceans, molluscs and other aquatic invertebrates / or: Manufacture in which all the materials of Chapter 03 used are wholly obtained
EPA SADC · South Africa
Molluscs, whether in shell or not, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption / or: Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex–works price of the product
EU-Singapore FTA · Singapore
Molluscs, whether in shell or not, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption / or: Manufacture in which all the materials of Chapter 3 used are wholly obtained
EU-Viet Nam FTA · Vietnam
molluscs, whether in shell or not, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption; and / or: Manufacture in which all the materials of Chapter 3 used are wholly obtained.
Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets
Legal and explanatory notes for 0307320000
Notes to chapter 03
Notes 1. This chapter does not cover: (a) mammals of heading 0106; (b) meat of mammals of heading 0106 (heading 0208 or 0210); (c) fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or (d) caviar or caviar substitutes prepared from fish eggs (heading 1604). 2. In this chapter, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder. 3. Headings 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (heading 0309). Additional notes 1. For the purposes of subheadings 0305 32 11 and 0305 32 19, cod fillets (Gadus morhua, Gadus ogac, Gadus macrocephalus) having a total salt content by weight of 12 % or more which are fit for human consumption without further industrial processing, are considered to be salted fish. However, frozen cod fillets which have a total salt content by weight of less than 12 % are to be classified under subheadings 0304 71 10 and 0304 71 90, in so far as the actual and lasting preservation depends essentially upon freezing. 2. For the purposes of the subheadings referred to in the third paragraph, the term ‘fillets’ includes ‘loins’, i.e. the strips of meat constituting the upper or lower, right or left, side of a fish insofar as the head, guts, fins (dorsal, anal, caudal, ventral, pectoral) and bones (spinal column or main backbone, ventral or costal bones, branchial bone or stapes, etc.) have been removed. The classification of such products as fillets is unaffected by cutting them into pieces, provided that these pieces can be identified as having been obtained from fillets. The provisions of the first two paragraphs apply to the following fish: (a) tuna, of the genus Thunnus, of subheadings 0304 49 90 and 0304 87 00; (b) swordfish (Xiphias gladius) of subheadings 0304 45 00 and 0304 84 00; (c) marlin, sailfish and spearfish, of the family Istiophoridae, of subheadings 0304 49 90 and 0304 89 90; (d) oceanic sharks (Hexanchus griseus, Cetorhinus maximus, Rhincodon typus, or of the families Alopiidae, Carcharhinidae, Sphyrnidae and Lamnidae) of subheadings 0304 47 20, 0304 47 90, 0304 88 15, 0304 88 22 and 0304 88 29.
Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex
UK advance tariff rulings for 0307320000
Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.
- UK 0307321000 Valid Jul 23, 2024 to Jul 22, 2027 · Ruling 600010968 on GOV.UK
Whole Mytilus Edulis species mussels, which have been cooked and frozen and are ready to eat, fit for human consumption. Packed in 1kg packs, 10 packs per case.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 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 GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 030732: Mussels (mytilus spp., perna spp.),frozen 8 Digit code 03073210: Mytilus spp Also classified in accordance with: Harmonised System Explanatory Notes to heading …
Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.
EU trade in 2025 for 030732
- Extra-EU imports
- €33.9M
- 4,844 t
- Extra-EU exports
- €3.4M
Top origin countries by import value
New Zealand €33.8M
Chile €91.3K
Uruguay €3.6K
Norway €2.5K
United Kingdom €259
CN8 codes below this code: 2. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.
HS 2028 change
This subheading changes on 1 January 2028.
HS 2022 subheading 030732 moves to HS 2028 subheading 030735.
From the WCO HS 2022 to HS 2028 correlation tables, a guide only. The EU sets its own CN codes for 2028.
Tariff changes for 030732 since 2016
- Jan 2017 3 codes Code added
Month-by-month comparison of the European Commission’s TARIC extractions. Seasonal entry prices left out.
UK import duty for 030732
- 10%
- 8%
Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.
Import VAT in the EU
- Austria 20 % maybe 10 %
- Belgium 21 % maybe 6 %
- Bulgaria 20 %
- Croatia 25 % maybe 5 %
- Cyprus 19 % maybe 5 %
- Czechia 21 % maybe 12 %
- Denmark 25 %
- Estonia 24 %
- Finland 25.5 % maybe 13.5 %
- France 20 % maybe 5.5 %
- Germany 19 % maybe 7 %
- Greece 24 % maybe 13 %
- Hungary 27 %
- Ireland 23 %
- Italy 22 % maybe 10 %
- Latvia 21 %
- Lithuania 21 %
- Luxembourg 17 % maybe 3 %
- Malta 18 %
- Netherlands 21 % maybe 9 %
- Poland 23 %
- Portugal 23 % maybe 6 %
- Romania 21 % maybe 11 %
- Slovakia 23 % maybe 19 %
- Slovenia 22 % maybe 9.5 %
- Spain 21 % maybe 10 %
- Sweden 25 % maybe 6 %
Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.
Rules of origin
Preferential rules of origin for subheading 030732 depend on the trade agreement. The Commission publishes them in Access2Markets.
Rules of origin on Access2MarketsInformation
When importing or exporting "Frozen", it is crucial to have the correct HS code or TARIC code. The HS code 0307320000 80 serves as the standard code for this product, ensuring that the appropriate duties and taxes are applied when crossing international borders.
To ensure your business transactions run smoothly when importing or exporting "Frozen", consider the following points:
- Inform yourself about the specific import and export regulations in the countries involved. This includes possible restrictions, taxes, and duties applicable to "Frozen".
- Check if any additional licenses, permits, or certificates are required to import "Frozen" into the destination country or export it from the country of origin.
- Make sure your trading partners have valid identification numbers, such as EORI numbers (Economic Operators Registration and Identification) in the EU, to streamline trade and minimize delays.
- Ensure that all trade- and customs-related documents (such as commercial invoices, packing lists, certificates of origin, and insurance policies) are accurately completed and adhere to the respective national regulations.
- Keep an eye on the current exchange rates, as well as packaging, shipping, and insurance costs, to accurately calculate trade costs.
In summary, the HS code or TARIC code for "Frozen" is 0307320000 80. Make sure you accurately use this code in all your trade and customs documents to guarantee smooth and hassle-free transactions. With these tips, you'll be better prepared for the challenges of international trade and can successfully import and export "Frozen".
HS Code structure
1. Chapter
There are 21 different sections, which are divided into 96 chapters. Exceptional chapters include chapter 77, which is reserved for future use, chapters 98 and 99, which are limited at national level, and chapter 99, which is a specific code for temporary changes. In the example above, chapter 03 was selected for fish and crustaceans, molluscs and other aquatic invertebrates
2. Heading
The heading determines the specific category within a certain chapter. In the example above, the 07 refers to 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.
3. Subheading
The last two digits of the international harmonized code are more specific and define subcategories of products. In the example above, the 32 refers to Frozen.
HS Code tree structure
0300000000 80
Chapter FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
0307000000 80
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
0307110000 10
- Oysters
0307110000 80
- - Live, fresh or chilled
0307111000 80
- - - Flat oysters (of the genus Ostrea), live and weighing (shell included) not more than 40 g each
0307111010 80
- - - - Intended for human consumption
0307111090 80
- - - - Other
0307119000 80
- - - Other
0307119010 80
- - - - Intended for human consumption
0307119090 80
- - - - Other
0307120000 80
- - Frozen
0307190000 80
- - Other
0307190010 80
- - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared
0307190090 80
- - - Other
0307210000 10
- Scallops and other molluscs of the family Pectinidae
0307210000 80
- - Live, fresh or chilled
0307211000 80
- - - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten
0307211011 10
- - - - Coquilles St Jacques (Pecten maximus)
0307211011 80
- - - - - Intended for human consumption
0307211019 80
- - - - - Other
0307211091 10
- - - - Other
0307211091 80
- - - - - Intended for human consumption
0307211099 80
- - - - - Other
0307219000 80
- - - Other
0307219010 80
- - - - Intended for human consumption
0307219090 80
- - - - Other
0307220000 80
- - Frozen
0307221000 10
- - - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten
0307221000 80
- - - - Coquilles St Jacques (Pecten maximus)
0307229000 80
- - - - Other
0307229500 80
- - - Other
0307290000 80
- - Other
0307291000 80
- - - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten
0307291010 80
- - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared
0307291090 80
- - - - Other
0307299000 80
- - - Other
0307299010 80
- - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared
0307299090 80
- - - - Other
0307310000 10
- Mussels (Mytilus spp., Perna spp.)
0307310000 80
- - Live, fresh or chilled
0307311000 80
- - - Mytilus spp.
0307311010 80
- - - - Intended for human consumption
0307311090 80
- - - - Other
0307319000 80
- - - Perna spp.
0307319010 80
- - - - Intended for human consumption
0307319090 80
- - - - Other
0307320000 80
- - Frozen
0307321000 80
- - - Mytilus spp.
0307329000 80
- - - Perna spp.
0307390000 80
- - Other
0307392000 80
- - - Mytilus spp.
0307392010 80
- - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared
0307392090 80
- - - - Other
0307398000 80
- - - Perna spp.
0307398010 80
- - - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared
0307398090 80
- - - - Other
0307420000 10
- Cuttle fish and squid
0307420000 80
- - Live, fresh or chilled
0307421000 80
- - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)
0307422000 80
- - - Loligo spp.
0307423000 80
- - - Squid (Ommastrephes spp., Nototodarus spp., Sepioteuthis spp.)
0307424000 80
- - - European flying squid (Todarodes sagittatus)
0307429000 80
- - - Other
0307430000 80
- - Frozen
0307432100 10
- - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)
0307432100 20
- - - - Sepiola spp.
0307432100 80
- - - - - Lesser cuttle fish (Sepiola rondeleti)
0307432500 80
- - - - - Other
0307432900 80
- - - - Sepia officinalis, Rossia macrosoma
0307433100 10
- - - Loligo spp.
0307433100 80
- - - - Loligo vulgaris
0307433300 80
- - - - Loligo pealei
0307433310 80
- - - - - For processing
0307433390 80
- - - - - Other
0307433500 80
- - - - Loligo gahi
0307433510 80
- - - - - For processing
0307433590 80
- - - - - Other
0307433800 80
- - - - Other
0307439100 80
- - - Ommastrephes spp., other than Ommastrephes sagittatus, Nototodarus spp., Sepioteuthis spp.
0307439110 80
- - - - Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing
0307439120 80
- - - - Whole or tentacles and fins, for processing
0307439190 80
- - - - Other
0307439200 80
- - - Illex spp.
0307439210 80
- - - - Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing
0307439220 80
- - - - Whole or tentacles and fins, for processing
0307439290 80
- - - - Other
0307439500 80
- - - European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus)
0307439900 80
- - - Other
0307439921 10
- - - - Todarodes pacificus
0307439921 80
- - - - - Pod (body of cephalopod or the squid headless and without tentacles), with skin and fins, for processing
0307439929 80
- - - - - Whole or tentacles and fins, for processing
0307439931 80
- - - - - Other
0307439990 80
- - - - Other
0307490000 80
- - Other
0307492000 80
- - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)
0307492010 80
- - - - Smoked, whether or not cooked before or during the smoking process, not otherwise prepared
0307492090 80
- - - - Other
0307494000 80
- - - Loligo spp.
0307494010 80
- - - - Smoked, whether or not cooked before or during the smoking process, not otherwise prepared
0307494090 80
- - - - Other
0307495000 80
- - - Ommastrephes spp., other than Ommastrephes sagittatus, Nototodarus spp., Sepioteuthis spp.
0307495010 80
- - - - Smoked, whether or not cooked before or during the smoking process, not otherwise prepared
0307495090 80
- - - - Other
0307496000 80
- - - European flying squid (Todarodes sagittatus) (Ommastrephes sagittatus)
0307496010 80
- - - - Smoked, whether or not cooked before or during the smoking process, not otherwise prepared
0307496090 80
- - - - Other
0307498000 80
- - - Other
0307498010 80
- - - - Smoked, whether or not cooked before or during the smoking process, not otherwise prepared
0307498090 80
- - - - Other
0307510000 10
- Octopus (Octopus spp.)
0307510000 80
- - Live, fresh or chilled
0307520000 80
- - Frozen
0307590000 80
- - Other
0307590010 80
- - - Smoked, whether or not cooked before or during the smoking process, not otherwise prepared
0307590090 80
- - - Other
0307600000 80
- Snails, other than sea snails
0307710000 10
- Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae)
0307710000 80
- - Live, fresh or chilled
0307710010 80
- - - Intended for human consumption
0307710090 80
- - - Other
0307720000 80
- - Frozen
0307721000 80
- - - Striped venus or other species of the family Veneridae
0307729000 80
- - - Other
0307790000 80
- - Other
0307790010 80
- - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared
0307790090 80
- - - Other
0307810000 10
- Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.)
0307810000 80
- - Live, fresh or chilled abalone (Haliotis spp.)
0307810010 80
- - - Intended for human consumption
0307810090 80
- - - Other
0307820000 80
- - Live, fresh or chilled stromboid conchs (Strombus spp.)
0307830000 80
- - Frozen abalone (Haliotis spp.)
0307840000 80
- - Frozen stromboid conchs (Strombus spp.)
0307870000 80
- - Other abalone (Haliotis spp.)
0307870010 80
- - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared
0307870090 80
- - - Other
0307880000 80
- - Other stromboid conchs (Strombus spp.)
0307880010 80
- - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared
0307880090 80
- - - Other
0307910000 10
- Other
0307910000 80
- - Live, fresh or chilled
0307910010 80
- - - Common whelk (Buccinum undatum)
0307910091 10
- - - Other
0307910091 80
- - - - Intended for human consumption
0307910099 80
- - - - Other
0307920000 80
- - Frozen
0307920010 80
- - - Common whelk (Buccinum undatum)
0307920090 80
- - - Other
0307990000 80
- - Other
0307990010 80
- - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared
0307990090 80
- - - Other