| Tariff Classification |
| section 01 | Live animals; animal products |
| chapter 03 | Fish and crustaceans, molluscs and other aquatic invertebrates |
| 03.07 | 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: |
| 0307.43 | Frozen: |
| －Japanese flying squid (Todarodes pacificus), jumbo flying squid (Dosidicus gigas), japanese squid (Loliolus spp.), shortfin squid (Illex spp.) and sparkling enope squid (Watasenia scintillans) |
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