Preferential rates - 52 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-8.0 pp	-8.0 pp	—	1
CARIFORUM1033 0.000 %-8.0 ppEU-CARIFORUM EPA	-8.0 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-8.0 ppESA Interim EPA	-8.0 pp	ESA Interim EPA
SADC EPA1035 0.000 %-8.0 ppSADC EPA	-8.0 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-8.0 pp	-8.0 pp	—
GSP-EBA2005 0.000 %-8.0 ppEverything But Arms	-8.0 pp	Everything But Arms
GSP+2027 0.000 %-8.0 ppGSP+ Enhanced Arrangement	-8.0 pp	GSP+ Enhanced Arrangement
OCTs2080 0.000 %-8.0 ppOverseas Association Decision	-8.0 pp	Overseas Association Decision

Low-value consignment customs duty(2)

inherited from 0300000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Preferential suspension(2)

inherited from 0307000000

0.000 %Regulation 1140/042012-01-01

Preferential tariff quota(2)

inherited from 0307430000

New Zealand

0.000 %3Regulation 1319/242024-05-01

EU-New Zealand FTA(since 2024)

3 certificate(s) required

U120Proof of origin

Statement on origin (Article 3.16(2)(a) and 3.18(4)(a) for the Free Trade Agreement between the European Union and New Zealand)

Y165Particular provisions

Special entries on the statement on origin made out by the exporter

U121Proof of origin

Statement on origin for multiple shipments of identical products (Article 3.16(2)(a) and Article 3.18(4)(b) of the Free Trade Agreement between the European Union and New Zealand)

Measure not applicable

CD899To benefit from this tariff quota, the products shall be accompanied by a statement on origin made out by the exporter containing the statement ‘‘Origin quotas – Product originating in accordance with Appendix 3-B-1, caught by the foreign chartered vessel [name of vessel] in the Exclusive Economic Zone of New Zealand under fishing permit number [permit number]’.

United States

0.000 %1Regulation 1455/262026-07-01

1 certificate(s) required

U190Proof of origin

Proof of origin established in accordance with Article 6 of Regulation (EU) No 1455/2026

Measure not applicable

CD01100For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.

IUU fishing control(2)

inherited from 0307430000

ERGA OMNES

Regulation 1005/082026-01-10

Except:CM(Cameroon)KM(Comoros)KH(Cambodia)VC(St. Vincent & Grenadines)TT(Trinidad & Tobago)

2 certificate(s) required

C673Other certificates

Importer Declaration or Re-export Certificate, as foreseen in Annex II of Regulation (EC) 1005/2008 or Annex IV of Regulation (EC) 1010/2009

Y927Particular provisions

The declared goods are not concerned by Council Regulation (EC) No. 1005/2008

Import/export not allowed after control

CD590Fishery products, with the exception of - aquaculture products obtained from fry and larvae; - live ornamental fish, crustaceans, molluscs and other aquatic invertebrates; - freshwater fish, crustaceans, molluscs and other aquatic invertebrates; - oysters, scallops, mussels, clams, cockles and ark shells, jellyfish; - livers, roes, milt, fish fins (with exception to fins of fish of the class Chondrichthyes), heads, tails, maws and other edible fish offal; - snails, other than sea snails; - caviar substitutes shall be imported into the Union only upon submission of the valid IM-importer declaration from the CATCH as foreseen in Box 11 of the Catch certificate shall, where appropriate, be exported from the Union upon submission of the valid Catch Certificate/Simplified Catch Certificate/Re-export Certificate from the CATCH or in paper document as foreseen in Annex II of Regulation (EC) 1005/2008 or Annex IV of Regulation (EC)1010/2009. The detailed list of fishery products excluded from these requirements is provided by Commission Implementing Regulation (EU) 2022/1479.

IUU fishing non-cooperating3000

Regulation 1005/082017-01-01

1 certificate(s) required

Y927Particular provisions

The declared goods are not concerned by Council Regulation (EC) No. 1005/2008

Import/export not allowed after control

CD669Republic of Trinidad and Tobago, Cameroon, The Kingdom of Cambodia, Saint Vincent and the Grenadines and the Union of the Comoros are considered by the European Commission as non-cooperating third countries in fighting illegal, unreported and unregulated fishing. In accordance with Article 38 (1) and (5) of the Council Regulation (EC) No 1005/2008 (OJ L 286), the importation of fishery products caught by fishing vessels flying the flag of non-cooperating countries as well as the exportation to such countries is prohibited. The detailed list of fishery products excluded from this prohibition is provided by Commission Implementing Regulation (EU) 2022/1479.

Import control(2)

inherited from 0300000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -organic products(1)

inherited from 0300000000

ERGA OMNES

Regulation 2306/212022-01-01

Except:IS(Iceland)NO(Norway)LI(Liechtenstein)CH(Switzerland)

2 certificate(s) required

C644Other certificates

Certificate of inspection for organic products

Y929Particular provisions

Goods not concerned by Regulation (EU) 2018/848 (organic products)

Import/export not allowed after control

CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared. These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.

Import prohibition(1)

inherited from 0300000000

North Korea

—Regulation 1548/172017-09-16

TM757Goods from the Annex XIa of Regulation (EU) 2017/1509 (Seafood)

Veterinary control(2)

inherited from 0307430000

All third countries

Regulation 0632/212024-08-01

Except:FO(Faroe Islands)GL(Greenland)CH(Switzerland)SM(San Marino)IS(Iceland)AD(Andorra)NO(Norway)LI(Liechtenstein)

21 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y172Particular provisions

Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.

Y173Particular provisions

Goods with third country origin coming from Greenland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y170Particular provisions

Goods with third country origin coming from Andorra, according to the relevant EU legislation.

Y171Particular provisions

Goods with third country origin coming from Switzerland, according to the relevant EU legislation.

Y172Particular provisions

Goods with third country origin coming from Faroe Islands, according to the relevant EU legislation.

Y173Particular provisions

Goods with third country origin coming from Greenland, according to the relevant EU legislation.

Y174Particular provisions

Goods with third country origin coming from Iceland, according to the relevant EU legislation.

Y175Particular provisions

Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.

Y176Particular provisions

Goods with third country origin coming from Norway, according to the relevant EU legislation.

Y177Particular provisions

Goods with third country origin coming from San Marino, according to the relevant EU legislation.

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).

CD686Small consignments of goods (sent to natural persons which are not intended to be placed on the market) or goods, which form part of passengers’ personal luggage (intended for personal consumption or use) shall not be subjected to Official controls, by virtue of Articles 10 and 7 of Commission delegated regulation 2019/2122.

CD737Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.

European Union

Regulation 0632/212023-11-14

23 certificate(s) required

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y058Particular provisions

Y072Particular provisions

Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073Particular provisions

Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y074Particular provisions

Goods with EU origin returning from the Faroe Islands, according to the relevant EU legislation

Y075Particular provisions

Goods with EU origin returning from Greenland, according to the relevant EU legislation

Y076Particular provisions

Goods with EU origin returning from Iceland, according to the relevant EU legislation

Y077Particular provisions

Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078Particular provisions

Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079Particular provisions

Goods with EU origin returning from San Marino, according to the relevant EU legislation

Y151Particular provisions

Goods with EU origin coming from outermost regions, according to the relevant EU legislation

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

N853UN/EDIFACT certificate

Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Y072Particular provisions

Goods with EU origin returning from Andorra, according to the relevant EU legislation

Y073Particular provisions

Goods with EU origin returning from Switzerland, according to the relevant EU legislation

Y074Particular provisions

Goods with EU origin returning from the Faroe Islands, according to the relevant EU legislation

Y075Particular provisions

Goods with EU origin returning from Greenland, according to the relevant EU legislation

Y076Particular provisions

Goods with EU origin returning from Iceland, according to the relevant EU legislation

Y077Particular provisions

Goods with EU origin returning from Lichtenstein, according to the relevant EU legislation

Y078Particular provisions

Goods with EU origin returning from Norway, according to the relevant EU legislation

Y079Particular provisions

Goods with EU origin returning from San Marino, according to the relevant EU legislation

Y151Particular provisions

Goods with EU origin coming from outermost regions, according to the relevant EU legislation

C084Other certificates

Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).

Import/export not allowed after control

CD644Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.

Start date: 2017-01-01

Description & Classification

Common misclassifications

0307432100: The product is Sepiola rondeleti

Classification tips

Frozen Sepiola spp., where not identified as Sepiola rondeleti

Sample products

Frozen Sepiola spp., molluscsFrozen other bobtail squid than Sepiola rondeleti

Regulatory notes

Chapter noteChapter 03 — Fish and crustaceans, molluscs and other aquatic invertebrates

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); (d) caviar or caviar substitutes prepared from fish eggs (heading 1604). 2. The terms 'chilled' and 'frozen' in this chapter mean: 'chilled' — cooled to around 0°C without becoming frozen; 'frozen' — cooled below -18°C. 3. Heading 0305 covers fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process. It also covers flours, meals and pellets of fish, fit for human consumption.

Section note

Non-preferential origin

split_heading

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.

As specified for split headings

specific

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.

As specified for split headings

Residual rule

1. For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. 2. The origin of a mixture of products of this

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Other (0307432500)?

The third country duty (erga omnes) for Other is 8.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (0307432500)?

Yes, 51 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other (0307432500)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 0307432500?

TARIC code 0307432500 (Other) covers the following products: Frozen Sepiola spp., molluscs, Frozen other bobtail squid than Sepiola rondeleti.

How to correctly classify a product under code 0307432500?

Frozen Sepiola spp., where not identified as Sepiola rondeleti

Help

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Ask a question about this code or find a tariff classification expert.

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇳 India	€3.0M	481Kt	€6.19/kg	63.8%
2	🇲🇦 Morocco	€769K	136Kt	€5.64/kg	16.5%
3	🇮🇩 Indonesia	€398K	88Kt	€4.51/kg	8.5%
4	🇻🇳 Vietnam	€205K	32Kt	€6.50/kg	4.4%
5	🇬🇲 GM	€173K	25Kt	€6.93/kg	3.7%
6	🇨🇳 China	€94K	25Kt	€3.79/kg	2.0%
7	🇲🇷 MR	€50K	13Kt	€3.68/kg	1.1%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇮 GI	€1.3M	112Kt	€11.24/kg	53.9%
2	🇨🇭 Switzerland	€544K	46Kt	€11.84/kg	23.4%
3	🇽🇨 XC	€202K	33Kt	€6.13/kg	8.7%
4	🇽🇱 XL	€142K	21Kt	€6.81/kg	6.1%
5	🇦🇱 Albania	€127K	30Kt	€4.16/kg	5.4%
6	🇲🇪 Montenegro	€60K	11Kt	€5.36/kg	2.6%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇳 India	€3.0M	481Kt	€6.19/kg	63.8%
2	🇲🇦 Morocco	€769K	136Kt	€5.64/kg	16.5%
3	🇮🇩 Indonesia	€398K	88Kt	€4.51/kg	8.5%
4	🇻🇳 Vietnam	€205K	32Kt	€6.50/kg	4.4%
5	🇬🇲 GM	€173K	25Kt	€6.93/kg	3.7%
6	🇨🇳 China	€94K	25Kt	€3.79/kg	2.0%
7	🇲🇷 MR	€50K	13Kt	€3.68/kg	1.1%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇮 GI	€1.3M	112Kt	€11.24/kg	53.9%
2	🇨🇭 Switzerland	€544K	46Kt	€11.84/kg	23.4%
3	🇽🇨 XC	€202K	33Kt	€6.13/kg	8.7%
4	🇽🇱 XL	€142K	21Kt	€6.81/kg	6.1%
5	🇦🇱 Albania	€127K	30Kt	€4.16/kg	5.4%
6	🇲🇪 Montenegro	€60K	11Kt	€5.36/kg	2.6%

Other

Hierarchy

Duties & Measures

Description & Classification

Regulatory notes

Non-preferential origin

FAQ

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Hierarchy

Duties & Measures

Trade Statistics

Description & Classification

Regulatory notes

Non-preferential origin

FAQ

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Trade Statistics

Trade value (2022–2025)

Import sources

Export markets

EU Member States

Trade value (2022–2025)

Import sources

Export markets

EU Member States