Other
Animal guts, bladders and stomachs (other than fish), all preservation forms
HSN 0504 00 49 covers other guts, bladders and stomachs of animals (other than fish) and is subject to Animal Quarantine and Certification Services (AQCS) sanitary clearance, with the import classified as Restricted under the ITC (HS) policy administered by the Directorate General of Foreign Trade (DGFT). Wildlife Crime Control Bureau (WCCB) oversight applies as a concurrent overlay where the source species falls under CITES Appendices, requiring a CITES certificate at the bill of entry.
- Sanitary Import Permit from AQCS
- Health Certificate from AQCS
- CITES certificate from WCCB
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Obtain the AQCS Sanitary Import Permit and quote the e-Sanchit IRN generated for document code 911DF1 on the bill of entry. The IRN must be uploaded by AQCS for CTIs listed in Annexure A (Sl. No. 3) of CBIC Circular 24/2022-Cus dated 28-11-2022 before customs out-of-charge.CBIC Circular 24/2022-Cus dated 28-11-2022 · document code 911DF1
- 2Upload the veterinary health certificate issued by the competent authority of the exporting country (document code 853AQ1) and the laboratory report or Certificate of Analysis (document code 001AQ1) in e-Sanchit. Additionally, upload the health certificate (document code 6360AQ) before out-of-charge is granted.CBIC Circular 24/2022-Cus dated 28-11-2022 · Annexure A (Sl. No. 1 and Sl. No. 2) · document codes 853AQ1, 001AQ1, 6360AQ
- 3Where the source species is listed under a CITES Appendix, upload the CITES certificate (document code 626000) in e-Sanchit before filing the bill of entry. Absence of the CITES certificate for a scheduled species will result in consignment detention and potential confiscation under WCCB enforcement.CBIC Circular 24/2022-Cus dated 28-11-2022 · document code 626000 · ITC (HS) Restricted import policy
The most common error on this tariff line is treating AQCS clearance and WCCB CITES compliance as mutually exclusive rather than concurrent requirements. Importers who confirm veterinary health clearance but fail to ascertain whether the source species is CITES-scheduled face consignment seizure by WCCB independently of a valid AQCS NOC. Species identification — including verification of the exact animal origin against current CITES Appendix listings — must be completed before the purchase order is placed, not at the port.