Other

Animal guts, bladders and stomachs (non-fish), whole or pieces

AQCS CLEARANCE

HSN 0504 00 39 (guts, bladders and stomachs of animals other than fish) is subject to Animal Quarantine and Certification Services (AQCS) sanitary import clearance under the Livestock Importation Act (Amendment), 2001. Import of porcine intestinal mucosa under this code is Free subject to a Sanitary Import Permit from the Department of Animal Husbandry and Dairying per S.O. 2666(E) dated 17-10-2014; all other items under this code remain Restricted under the ITC (HS) import policy conditions of Chapter 5 administered by the Directorate General of Foreign Trade (DGFT).

What this is

HSN code

0504 00 39

Chapter

05 · Products of animal origin, not elsewhere specified

Primary regulator

AQCS · Livestock Importation Act (Amendment), 2001 · S.O. 2666(E) dated 17-10-2014

Customs documentation

Sanitary Import Permit from AQCS
Health Certificate from exporting country
Laboratory report from AQCS

Applicable Partner Government Agencies

AQCSAQCS·Animal Quarantine and Certification Services

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.

Compliance steps

1
Determine whether the consignment consists exclusively of porcine intestinal mucosa or of other animal guts, bladders and stomachs. Porcine intestinal mucosa may be imported freely upon obtaining a Sanitary Import Permit from the Department of Animal Husbandry and Dairying; all other sub-categories under HSN 0504 00 39 are Restricted and require compliance with ITC (HS) Chapter 5 import policy conditions notified by DGFT.
S.O. 2666(E) dated 17-10-2014 · Livestock Importation Act (Amendment), 2001 · DGFT Notification 52/2015-20 dated 30-12-2020
2
Before filing the bill of entry, upload in e-Sanchit: the Health Certificate (document code 6360AQ) and the Veterinary Health Certificate issued by the exporting country (document code 853AQ1), and the Laboratory Report/Certificate of Analysis (document code 001AQ1), as specified in Annexure A (Sl. No. 1 and 2) of CBIC Circular 24/2022-Cus dated 28-11-2022.
CBIC Circular 24/2022-Cus dated 28-11-2022 · Annexure A Sl. No. 1 and 2
3
Quote the e-Sanchit IRN of the AQCS-issued Sanitary Import Permit (document code 911DF1) on the bill of entry to obtain the AQCS NOC before customs out-of-charge. Absence of this IRN on PGA-facilitated bills will result in detention pending verification by the proper officer.
CBIC Circular 24/2022-Cus dated 28-11-2022 · Annexure A Sl. No. 3

A word of counsel

The most common error on this tariff line is assuming the Free-import status of porcine intestinal mucosa extends to all animal guts, bladders and stomachs falling under HSN 0504 00 39. The Free-import carve-out is species-specific and product-specific: only porcine intestinal mucosa qualifies, and any other organ or species under this residual code remains Restricted under Chapter 5 ITC (HS) policy. A consignment incorrectly declared as porcine intestinal mucosa but containing other animal organs faces detention, re-export or confiscation under the Livestock Importation Act.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 0504 00 39 require BIS certification?

No, animal guts, bladders and stomachs are not within the BIS Quality Control Order regime. Import is governed by Animal Quarantine and Certification Services under the Livestock Importation Act (Amendment), 2001, with an ITC (HS) Restricted-import overlay for all sub-categories other than porcine intestinal mucosa.

Which document codes must be uploaded in e-Sanchit for this tariff line?

Three documents are mandatory: the Veterinary Health Certificate from the exporting country (document code 853AQ1), the Laboratory Report or Certificate of Analysis (document code 001AQ1), and the AQCS-issued Sanitary Import Permit (document code 911DF1), per CBIC Circular 24/2022-Cus dated 28-11-2022.

Can all animal guts under HSN 0504 00 39 be imported freely with a Sanitary Import Permit?

No. Only porcine intestinal mucosa qualifies for the Free-import route under S.O. 2666(E) dated 17-10-2014; all other items under this HSN remain Restricted and are subject to the import policy conditions of ITC (HS) Chapter 5 per DGFT Notification 52/2015-20.

Last verified against gazette notifications: 2026-05-16. Source: AQCS / DGFT / Indian Customs CUSDATA.