HS 030792 Frozen
Quick Answer: Molluscs and aquatic invertebrates, not elsewhere specified or included, imported frozen under HS 030792 enter the UK at 10.00%, the EU at 11.00%, and the US duty-free under the MFN rate. This classification specifically applies to live, fresh, or chilled molluscs and aquatic invertebrates that have been subsequently frozen. Importers should note that while the US offers duty-free entry, the UK and EU impose significant ad valorem duties. Exporters should verify specific product subheadings within 030792 for precise tariff application. According to CustomTariffs data, these rates are subject to change and should be confirmed with current official sources.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0307920000 | 10.00 % | — | — |
| 0307920010 | 10.00 % | — | — |
| 0307920090 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0307920000 | 11.00 % | — | — |
| 0307920010 | 11.00 % | — | — |
| 0307920090 | 11.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0307920130 | — | — | ["kg"] |
| 03079201 | Free | — | — |
| 0307920190 | — | — | ["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.
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How to Classify This HS Code?
What products does HS 030792 cover?
This subheading covers molluscs, crustaceans, and aquatic invertebrates, other than those of subheading 0307.10, 0307.21, 0307.31, 0307.41, 0307.51, 0307.60, or 0307.81, which have been preserved by freezing. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category encompasses a wide array of frozen marine life, including but not limited to frozen sea urchins, sea cucumbers, jellyfish, and other edible aquatic invertebrates not specifically listed in preceding subheadings. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad scope for frozen, non-specified aquatic invertebrates.
What falls outside HS 030792?
The following products are excluded from HS 030792: live molluscs, crustaceans, and aquatic invertebrates; chilled or simply salted molluscs, crustaceans, and aquatic invertebrates; dried, smoked, or otherwise preserved molluscs, crustaceans, and aquatic invertebrates not preserved by freezing; and molluscs, crustaceans, and aquatic invertebrates that are already prepared or preserved in a manner not covered by this subheading, such as canned or cooked products. For instance, frozen shrimp classified under 0307.99 would not fall here, nor would frozen fish which is classified under Chapter 0302 or 0304.
What are common classification mistakes for HS 030792?
A common error is misinterpreting the "other" nature of this subheading. Importers may incorrectly classify specific types of frozen molluscs, crustaceans, or aquatic invertebrates that have their own dedicated subheadings within heading 0307, such as frozen scallops (0307.21) or frozen oysters (0307.10). Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid these mistakes.
How should importers classify products under HS 030792?
The correct procedure for classifying products under HS 030792 involves a multi-step process. First, identify the specific product and confirm it is a mollusc, crustacean, or aquatic invertebrate. Second, verify that the product is preserved exclusively by freezing. Third, determine if the product falls under any more specific subheading within heading 0307; if it does not, and is not otherwise excluded, then 0307.92 is the appropriate classification. Importers and customs brokers should consult official tariff databases like the USITC HTS or EU TARIC for detailed product descriptions and notes.
How is the duty calculated for products under HS 030792?
A shipment of 100 kilograms of frozen sea urchin gonads, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($500 USD × 10% = $50.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 0307.92.90.00, which covers "Other" frozen aquatic invertebrates.
Which trade agreements reduce duties for HS 030792?
Several free trade agreements may reduce the applicable duty rate for HS 030792, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for qualifying goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement terms.
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FAQ
What are the typical import duty rates for HS code 0307.92 (Frozen mollusks, crustaceans, and other aquatic invertebrates, not elsewhere specified or included, frozen)?
Import duty rates for HS code 0307.92 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is often 5% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) like the USMCA may offer duty-free entry. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates. The USITC (United States International Trade Commission) provides detailed tariff information for the U.S.
How is the duty calculated for HS code 0307.92 if the duty rate is 5% ad valorem and the CIF value of the shipment is $10,000?
The duty for HS code 0307.92, when subject to an ad valorem rate, is calculated as a percentage of the Cost, Insurance, and Freight (CIF) value of the imported goods. For instance, if the duty rate is 5% ad valorem and the CIF value of the frozen mollusks, crustaceans, or other aquatic invertebrates is $10,000, the duty amount would be calculated as: 5% of $10,000 = 0.05 * $10,000 = $500. This $500 would be the customs duty payable.
What specific documentation is typically required for importing goods classified under HS code 0307.92?
Importing goods under HS code 0307.92 generally requires a standard set of import documentation, which may include a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Depending on the importing country's regulations and the specific product, additional documents might be necessary. These can include health certificates or sanitary permits issued by the competent authorities of the exporting country, confirming the product's compliance with food safety and health standards. For frozen products, documentation verifying proper freezing and cold chain maintenance may also be requested.
Are there specific classification criteria that distinguish HS code 0307.92 from other codes within Chapter 03?
Yes, HS code 0307.92 specifically covers 'mollusks, crustaceans and other aquatic invertebrates, not elsewhere specified or included.' This means that if the aquatic invertebrate is not specifically listed under other subheadings of 0307 (e.g., oysters, mussels, scallops, squid, octopus), it falls into this residual category. The key is to first identify the precise type of aquatic invertebrate and then determine if it has a more specific classification. The 'frozen' aspect is indicated by the subheading 0307.92 itself, distinguishing it from fresh, chilled, or simply preserved forms.
How do trade agreements, such as the EU's Economic Partnership Agreements (EPAs), impact the duty rates for HS code 0307.92 when importing into the EU?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 0307.92 when importing into regions like the European Union. For instance, under certain EU Economic Partnership Agreements (EPAs) with African, Caribbean, and Pacific (ACP) countries, originating products may benefit from reduced or zero duty rates. To claim preferential treatment, importers must provide proof of origin, typically a movement certificate (e.g., EUR.1 or an invoice declaration), demonstrating that the goods meet the rules of origin stipulated in the specific trade agreement. The EU's TARIC database is the definitive source for checking preferential duty rates applicable to specific trade agreements.