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Section I — Live animals; animal products

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

Heading 0307 — 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

National subdivision 0307.5 — Octopus (Octopus spp.):

Subheading

0307.51 Live, fresh or chilled

Common commodities
Whole fresh octopusLive octopus for culinary useFresh octopus tentacles ready to cookFresh pulpo in vacuum-sealed packagingLive Mediterranean octopusImported Argentine fresh octopusOctopus tentacles marinated in olive oilFresh Atlantic octopus for sushi barsSpanish fresh pulpo ready to grillLive Japanese octopus for suimono broth

HS codes

CodeDescriptionTaxes
0307.51.10LiveCustoms TaxCID, PAL, SSCL, VAT
0307.51.90OtherCustoms TaxCID, PAL, SSCL, VAT