| 03079910 | SEA SHELL FLESH | 5% | 15/11/2017 |
| 030712 | Oysters, even in shell, frozen | 5% | 01/07/2017 |
| 030783 | Frozen, even in shell, abalone "Haliotis spp." | 5% | 01/07/2017 |
| 030711 | Oysters, even in shell, live, fresh or chilled | 5% | 01/07/2017 |
| 030784 | Frozen, even in shell, stromboid conchs "Strombus spp." | 5% | 01/07/2017 |
| 030732 | Mussels "Mytilus spp., Perna spp.", frozen, even in shell | 5% | 01/07/2017 |
| 030743 | Cuttle fish and squid, frozen, with or without shell | 5% | - |
| 030781 | Live, fresh or chilled, even in shell, abalone "Haliotis spp." | 5% | 01/07/2017 |
| 030782 | Live, fresh or chilled, even in shell, stromboid conchs "Strombus spp." | 5% | 01/07/2017 |
| 030742 | Cuttle fish and squid, live, fresh or chilled, with or without shell | 5% | - |
| 030787 | Smoked, dried, salted or in brine, even in shell, abalone "Haliotis spp." | 5% | 01/07/2017 |
| 030788 | Smoked, dried, salted or in brine, even in shell, stromboid conchs "Strombus spp." | 5% | 01/07/2017 |
| 030789 | Smoked, frozen, dried, salted or in brine, abalone "Haliotis spp.", even in shell | 5% | 01/07/2017 |
| 030722 | Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, frozen, even in shell | 5% | 01/07/2017 |
| 030731 | Live, fresh or chilled, not smoked, mussels "Mytilus spp., Perna spp.", with or without shell | 5% | 01/07/2017 |
| 030739 | Mussels "Mytilus spp., Perna spp.", smoked, frozen, dried, salted or in brine, with or without shell | 5% | - |
| 03074390 | 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 Cuttle fish and squid Frozen Other | % | 01/07/2017 |
| 030721 | Live, fresh or chilled, scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, even in shell | 5% | 01/07/2017 |
| 03074330 | FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES 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 Frozen: Squid tubes | 5% | - |
| 030760 | Snails, live, fresh, chilled, frozen, salted, dried or in brine, even smoked, with or without shell (excluding sea snails) | 5% | 01/07/2017 |
| 030729 | Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, smoked, frozen, dried, salted or in brine, even in shell | 5% | 01/07/2017 |
| 030772 | Frozen, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae" | 5% | 01/07/2017 |
| 030771 | Live, fresh or chilled, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae" | 5% | 01/07/2017 |
| 030741 | Live, fresh or chilled, not smoked, cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp." and squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", with or without shell | 5% | 01/07/2017 |
| 030749 | Cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp." and squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", smoked, frozen, dried, salted or in brine, with or without shell | 5% | - |
| 030779 | Smoked, frozen, dried, salted or in brine, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae" | 5% | 01/07/2017 |
| 030792 | Molluscs, even in shell, frozen (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish and squid, octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells, abalone and stromboid conchs); flours, meals and pellets of molluscs, frozen, fit for human consumption | 5% | 01/07/2017 |
| 030791 | Live, fresh or chilled molluscs, fit for human consumption, even in shell (excluding oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells and abalone); fresh or chilled flours, meals and pellets of molluscs, fit for human consumption | 5% | 01/07/2017 |
| 030799 | Molluscs, fit for human consumption, even in shell, smoked, frozen, dried, salted or in brine (excluding oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells and abalone); frozen, dried, salted or in brine, flours, meals and pellets of molluscs, fit for human consumption | 5% | 01/07/2017 |
