Buffalo horns
Unworked buffalo horns, animal origin products
HSN 0507 90 50 (Buffalo horns) is subject to Animal Quarantine and Certification Services (AQCS) Sanitary Import Permit clearance and veterinary health certificate requirements under ITC (HS) policy conditions 2 and 3 of Chapter 05. Wildlife Crime Control Bureau (WCCB) oversight applies concurrently, with a CITES certificate mandatory at the bill of entry for CITES-listed species. The Directorate General of Foreign Trade (DGFT) administers the underlying ITC (HS) policy conditions governing this tariff line.
- Sanitary Import Permit from AQCS
- CITES certificate from WCCB
- Veterinary Health Certificate from exporting country
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 AQCS issues and uploads this permit in e-Sanchit; the importer must quote the corresponding IRN 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 · ITC (HS) policy conditions 2 and 3 of Chapter 05
- 2Upload in e-Sanchit the veterinary health certificate issued by the exporting country (document code 853AQ1) and the laboratory report or Certificate of Analysis (document code 001AQ1) for CTIs listed in Annexure A (Sl. No. 1 and Sl. No. 2 respectively) of CBIC Circular 24/2022-Cus. Also upload the Health Certificate (document code 6360AQ) and the CITES certificate (document code 626000) before out-of-charge.CBIC Circular 24/2022-Cus dated 28-11-2022
The most common error on this tariff line is assuming that the AQCS Sanitary Import Permit alone satisfies clearance, while overlooking that the CITES certificate (document code 626000) is a separate WCCB-administered requirement that must also be uploaded in e-Sanchit. A consignment arriving with valid AQCS documents but a missing or expired CITES certificate will be detained at port pending WCCB verification; detention in this scenario can trigger demurrage and ground rent that often exceed the value of unworked horn consignments.