Other
Animal guts, bladders and stomachs (other than fish)
HSN 0504 00 59 covers other animal guts, bladders and stomachs (excluding fish) and is subject to Animal Quarantine and Certification Services (AQCS) sanitary clearance under the Livestock Importation Act, 1898, with Wildlife Crime Control Bureau (WCCB) CITES oversight applying concurrently for species-protected material. The tariff line is Restricted under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), and import is permitted only on satisfaction of all mandatory PGA clearances.
- 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 (document code 911DF1) before consignment dispatch. The IRN generated in e-Sanchit for the Sanitary Import Permit must be quoted on the bill of entry to obtain the AQCS NOC, as required for CTIs listed in Annexure A (Sl. No. 3) of CBIC Circular 24/2022-Cus dated 28-11-2022.CBIC Circular 24/2022-Cus dated 28-11-2022 · document code 911DF1
- 2Upload the veterinary health certificate issued by the exporting country (document code 853AQ1) and the laboratory report or Certificate of Analysis (document code 001AQ1) in e-Sanchit before filing the bill of entry. These correspond to Annexure A (Sl. No. 1) and (Sl. No. 2) respectively of CBIC Circular 24/2022-Cus dated 28-11-2022.CBIC Circular 24/2022-Cus dated 28-11-2022 · document codes 853AQ1 and 001AQ1
- 3Where the consignment involves material from a CITES-listed species, ensure the CITES certificate (document code 626000) is uploaded in e-Sanchit before customs out-of-charge. The customs proper officer will verify all mandatory documents — including the CITES certificate and health certificate (document code 6360AQ) — on PGA-facilitated bills.CBIC Circular 24/2022-Cus dated 28-11-2022 · document codes 626000 and 6360AQ
The most common error on this tariff line is filing the bill of entry with the veterinary health certificate and AQCS Sanitary Import Permit uploaded but failing to separately quote the e-Sanchit IRN of the Sanitary Import Permit in the bill of entry itself — the two actions are distinct requirements, and omitting the IRN quotation means the customs system will not register the AQCS NOC, resulting in consignment detention regardless of underlying document currency. Where the species identity of the material is ambiguous, WCCB CITES scrutiny applies and the burden of proof rests with the importer to demonstrate the material is not derived from a CITES-scheduled animal.