Section 01 LIVE ANIMALS; ANIMAL PRODUCTS. 03 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES. 03 07 CRUSTACEANS, FIT FOR HUMAN CONSUMPTION. 03 07 49 CUTTLE FISH & SQUID,DRIED OTH THAN BY NATURAL MEANS OR OTHERWISE PREP(VAT) 03 07 49 00 CUTTLE FISH & SQUID,DRIED OTH THAN BY NATURAL MEANS OR OTHERWISE PREP(VAT) Commodity Code Description 03 07 49 00 100 CUTTLE FISH & SQUID, FROZEN OR DRIED BY NATURAL MEANS (NO VAT) 03 07 49 00 200 CUTTLE FISH & SQUID,DRIED OTH THAN BY NATURAL MEANS OR OTHERWISE PREP(VAT)