HS 030732 Frozen
Quick Answer: Mussels (live, fresh, chilled, frozen, salted, dried or in brine) imported under HS 030732 enter the UK at rates up to 10.00%, the EU at rates up to 10.00%, and the US duty-free under the MFN rate. This code specifically covers frozen mussels, which are bivalve molluscs prepared for consumption. Importers should note that while the US offers duty-free entry, the UK and EU have applied tariffs, with specific rates often dependent on further subheadings and origin. CustomTariffs aggregates this data, highlighting the need for precise classification to ensure accurate duty payments and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0307320000 | — | — | — |
| 0307321000 | 10.00 % | — | — |
| 0307329000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0307320000 | — | — | — |
| 0307321000 | 10.00 % | — | — |
| 0307329000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0307320000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 030732 cover?
This subheading covers molluscs, other than oysters, mussels, scallops, and other bivalves, which are presented in a frozen state. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes frozen squid, whether whole, in pieces, or processed, provided they meet the criteria for being classified under Heading 0307. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic for this subheading is the frozen presentation of these specific cephalopod molluscs.
What falls outside HS 030732?
The following products are excluded from HS 030732: molluscs that are fresh, chilled, or dried; live molluscs; and molluscs that have undergone cooking or other processing that significantly alters their state beyond simple freezing. For instance, cooked and frozen squid rings would typically be classified elsewhere, often under prepared or preserved fish and seafood headings. Similarly, live squid or squid that has been salted or dried would not fall under this subheading, as the frozen state is a critical determinant for classification.
What are common classification mistakes for HS 030732?
A common error is misinterpreting the "frozen" state as the sole criterion, neglecting the specific types of molluscs covered by Heading 0307. For example, confusing frozen fish with frozen cephalopods like squid or cuttlefish, which are specifically addressed in this heading, can lead to misclassification. Additionally, products that are only partially frozen or have undergone significant pre-processing (e.g., breaded and then frozen) may require careful consideration under the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, to ensure accurate classification.
How should importers classify products under HS 030732?
The correct procedure for classifying products under HS 030732 involves a multi-step process. Importers and customs brokers must first identify the specific type of mollusc, confirming it is a cephalopod such as squid or cuttlefish. Next, they must verify that the product's condition is exclusively frozen, not fresh, chilled, or otherwise preserved. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial to confirm the exact subheading and any associated notes or legal texts that may apply to the specific product.
How is the duty calculated for products under HS 030732?
A shipment of 1,000 kilograms of frozen squid, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value. Therefore, the calculation is 3.0% × $5,000 USD = $150.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 0307.32.00.00.
Which trade agreements reduce duties for HS 030732?
Several free trade agreements may reduce the applicable duty rate for HS 030732, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating frozen squid from Canada or Mexico can be imported duty-free. To claim this preference, a self-certified origin statement is typically required, detailing the product's origin and compliance with the agreement's rules of origin. Other agreements may offer reduced rates depending on the origin country and specific product, necessitating verification with the relevant tariff authority.
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FAQ
What are the typical import duty rates for HS code 030732 (Frozen Mussels)?
The import duty rates for HS code 030732 (Mussels, frozen, excluding those in brine) vary by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0% ad valorem. In the European Union, under the TARIC system, the rate can be 0% ad valorem for certain origins, while others may be higher. The UK Trade Tariff also shows varying rates, often free for goods from preferential partners. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.
How is the import duty for HS 030732 calculated, and can you provide an example?
The duty calculation for HS code 030732 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (per unit of weight or measure), or a combination. For instance, if a country applies a 5% ad valorem duty on frozen mussels valued at $10,000, the duty would be $10,000 * 0.05 = $500. If the duty were a specific rate, such as $0.50 per kilogram, and the shipment weighed 2,000 kilograms, the duty would be 2,000 kg * $0.50/kg = $1,000. It is crucial to check the specific duty calculation method and rate applicable to your shipment's destination.
What documentation is typically required for importing frozen mussels under HS code 030732?
Importing frozen mussels (HS 030732) generally requires a commercial invoice, packing list, and bill of lading or air waybill. Additionally, health certificates or phytosanitary certificates issued by the competent authority of the exporting country are often mandatory to demonstrate compliance with food safety and animal health regulations. Importers should also be prepared for potential inspections by food safety agencies in the destination country. Specific import permits or licenses may also be required depending on national regulations.
Do trade agreements significantly impact the duty rates for HS code 030732?
Yes, trade agreements can significantly impact duty rates for HS code 030732. For example, under the EU's Generalized Scheme of Preferences (GSP) or specific Free Trade Agreements (FTAs), imports of frozen mussels from eligible developing countries or partner nations may benefit from reduced or zero duty rates compared to the standard MFN rates. Similarly, the US has FTAs that could affect duties. Importers should verify if their product's origin country has a preferential trade agreement with the destination country to determine eligibility for lower tariffs.
What are the key classification criteria for HS code 030732, specifically distinguishing it from other codes?
HS code 030732 specifically covers 'Mussels, frozen, excluding those in brine'. The key classification criteria are: 1. Product: The goods must be mussels (species typically belonging to the families Mytilidae, Pteriidae, and Pinnidae). 2. Condition: The mussels must be frozen. This means they have been subjected to a freezing process to preserve them. 3. Exclusion: The product must not be 'in brine'. Mussels preserved in brine would fall under a different HS code (e.g., 0307.39 for other preparations of mussels). Therefore, ensuring the product is indeed frozen and not preserved in any liquid other than water (if applicable to the freezing process) is critical for correct classification.