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Heading · Chapter 05 · Section I, Live animals

HS 0504Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked

Products of animal origin, not elsewhere specified or included

Customs duty
30%
8 tariff items
GST now
0% or 5%
depending on the goods
Import policy
Varies
Restricted: 4 items, Prohibited: 3 items, Free: 1 item
Export policy
Free
Unit
kg
Duty in China
9% to 10%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

1 code. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
0504 00Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked30%0% or 5%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 8 tariff items: 30%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Restricted: 4 tariff items
  • Prohibited: 3 tariff items
  • Free: 1 tariff item

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 0% or 5%, depending on the goods.
  • Until 21 September 2025 0% or 5%, depending on the goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 21All goods, fresh or chilledNil
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 22All goods, other than fresh or chilled, other than pre - packaged and labelledNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 13All goods, other than fresh or chilled, pre-packaged and labelled5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250% or 5%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% or 5%10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
0504Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked0.15%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 8 tariff items

China: the same goods (0504)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 10 in force and 2 expired under 0504. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
0504.00.11.00Pig casings, salted, whole or in pieces整个或切块盐渍的猪肠衣10%APTA rate, with an APTA certificate of origin20%9%9%ABRSPQ
0504.00.12.00Salted sheep casings, whole or in pieces整个或切块盐渍的绵羊肠衣9%APTA rate, with an APTA certificate of origin18%9%9%ABRSPQ
0504.00.13.00Salted goat casings, whole or in pieces整个或切块盐渍的山羊肠衣9%APTA rate, with an APTA certificate of origin18%9%9%ABRSPQ
0504.00.14.00Salted pig large intestines, whole or in pieces整个或切块盐渍的猪大肠头10%APTA rate, with an APTA certificate of origin20%9%9%ABRSPQ
0504.00.19.00Casings of other animals, whole or in pieces整个或切块的其他动物肠衣9%APTA rate, with an APTA certificate of origin18%9%9%ABRSPQ
0504.00.21.00Chilled or frozen chicken gizzards冷,冻的鸡胗10%APTA rate, with an APTA certificate of origin20%9%9%7ABRSPQ
0504.00.29.10Swine stomachs, whole or in pieces整个或切块的猪的胃10%APTA rate, with an APTA certificate of origin20%9%9%ABRSPQ
0504.00.29.90Stomachs of other animals, whole or in pieces整个或切块的其他动物的胃10%APTA rate, with an APTA certificate of origin20%9%9%ABRSPQ
0504.00.90.10Pig guts, bladders and stomachs, whole or in pieces整个或切块的猪肠、猪膀胱10%APTA rate, with an APTA certificate of origin20%9%9%ABRSPQ
0504.00.90.90Other animal guts, bladders, whole or in pieces整个或切块的其他动物肠、膀胱10%APTA rate, with an APTA certificate of origin20%9%9%ABRSPQ
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous0502Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hairOne level upChapter 05Products of animal origin, not elsewhere specified or includedNext0505Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.