| Codice | Designazione | Aliquota |
|---|---|---|
| 0307110000 | Oysters | — |
| 0307110000 | Live, fresh or chilled | — |
| 0307111000 | Flat oysters (of the genus Ostrea), live and weighing (shell included) not more than 40|g each | 0% |
| 0307111010 | Intended for human consumption | 0% |
| 0307111090 | Other | 0% |
| 0307119000 | Other | 9% |
| 0307119010 | Intended for human consumption | 9% |
| 0307119090 | Other | 9% |
| 0307120000 | Frozen | 9% |
| 0307190000 | Other | 9% |
| 0307190010 | Smoked, whether in shell or not, whether or not cooked before or during the smoking process, not otherwise prepared | 9% |
| 9% | ||
| — | ||
| 0307210000 | Scallops and other molluscs of the family Pectinidae | — |
| 8% | ||
| 0307211011 | Coquilles St Jacques (Pecten maximus) | 8% |
| 8% | ||
| 8% | ||
| 8% | ||
| 0307211091 | Other | 8% |
| 8% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| — | ||
| 0307221000 | Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten | 8% |
| 8% | ||
| 8% | ||
| 11% | ||
| — | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| — | ||
| 0307310000 | Mussels (Mytilus spp., Perna spp.) | — |
| 10% | ||
| 10% | ||
| 10% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| — | ||
| 10% | ||
| 8% | ||
| — | ||
| 10% | ||
| 10% | ||
| 10% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 0307420000 | Cuttle fish and squid | — |
| — | ||
| 8% | ||
| 6% | ||
| 8% | ||
| 6% | ||
| 11% | ||
| — | ||
| 0307432100 | Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) | 6% |
| 0307432100 | Sepiola spp. | 6% |
| 6% | ||
| 8% | ||
| 8% | ||
| 0307433100 | Loligo spp. | 6% |
| 6% | ||
| 6% | ||
| 6% | ||
| 6% | ||
| 6% | ||
| 6% | ||
| 6% | ||
| 6% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 6% | ||
| 11% | ||
| 11% | ||
| 0307439921 | Todarodes pacificus | 11% |
| 11% | ||
| 11% | ||
| 11% | ||
| — | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 6% | ||
| 6% | ||
| 6% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 6% | ||
| 6% | ||
| 6% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 8% | ||
| 0307510000 | Octopus (Octopus spp.) | 8% |
| 8% | ||
| 8% | ||
| 8% | ||
| 8% | ||
| 0% | ||
| 0307710000 | Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae) | 11% |
| 11% | ||
| 11% | ||
| 11% | ||
| — | ||
| 8% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 0307810000 | Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.) | 11% |
| 11% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 0307910000 | Other | 11% |
| 11% | ||
| 0307910091 | Other | 11% |
| 11% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 11% | ||
| 11% |
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