| 03074930 | SQUID TUBES OTH THN LIVE, FRESH OR CHILLED AND FROZEN | 5% |
| 03074120 | Squid | 5% |
| 03074220 | Squid | % |
| 030742 | Cuttle fish and squid, live, fresh or chilled, with or without shell | 5% |
| 03074920 | WHOLE SQUIDS OTH THN LIVE, FRESH OR CHILLED AND FROZEN | 5% |
| 03074320 | Whole squids | % |
| 03074940 | Dried squids | % |
| 030743 | Cuttle fish and squid, frozen, with or without shell | 5% |
| 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% |
| 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 | % |
| 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 | % |
| 03072100 | Live, fresh or chilled | 5% |
| 03077100 | Live, fresh or chilled | 5% |
| 03078100 | Live, fresh or chilled | 5% |
| 03071100 | LIVE, FRESH OR CHILLED OYSTERS | 5% |
| 03075100 | OCTOPUS(OCTOPUS SPP) LIVE FRSH/CHLD | 5% |
| 03079100 | OTHER MOLLUSCS LIVE FRSH OR CHLLD | 5% |
| 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% |
| 030751 | Octopus "Octopus spp.", live, fresh or chilled | 5% |
| 03073100 | MUSSELS (MUIILUS SPP ETC)LIVE FRSH/CHLD | 5% |
| 030711 | Oysters, even in shell, live, fresh or chilled | 5% |
| 03075900 | OCTOPUS OTHER THAN LIVE FRSH/CHLLD AND FROZEN | 5% |
| 03078200 | Live, fresh or chilled stromboid conchs (Strombus spp.) | % |
| 03072900 | SCALOPS CHLAMYS OTHR THAN LIVE FRSH/CHLLD AND FROZEN | 5% |
| 030710 | Oysters, live, fresh, chilled, frozen, dried, salted or in brine | 5% |
| 030781 | Live, fresh or chilled, even in shell, abalone "Haliotis spp." | 5% |
| 03074910 | CUTTLE FISH OTH THN LIVE, FRESH OR CHILLED AND FROZEN | 5% |
| 030782 | Live, fresh or chilled, even in shell, stromboid conchs "Strombus spp." | 5% |
| 03077900 | CLAMS, COCKLES AND ARK SHELLS OTH THN LIVE FRSH/CHLLD AND FROZEN | 5% |
| 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% |
| 030731 | Live, fresh or chilled, not smoked, mussels "Mytilus spp., Perna spp.", with or without shell | 5% |
| 030721 | Live, fresh or chilled, scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, even in shell | 5% |
| 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% |
| 030760 | Snails, live, fresh, chilled, frozen, salted, dried or in brine, even smoked, with or without shell (excluding sea snails) | 5% |
| 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% |
| 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% |
