05040020
Unit: KGS

Guts of sheep and goats for natural food casings Guts of other animals for natural food casings

GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED > Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked > Guts of sheep and goats for natural food casings Guts of other animals for natural food casings

BCD
30.0000%
IGST
5.0000%
SWS
10.0000%
AIDC
30.0000%
IMPORTFree
→ Calculate DutyChapter 05

Duty Rates

DUTY STRUCTURE (SCHEDULE RATES)
BCD
30%
SWS
10%
AIDC
30%
IGST
5%
TOTAL
50.0%
DutyStatutoryEffective (conditional)
Basic Customs Duty (BCD)30%30%
Social Welfare Surcharge (SWS)10%10%
AIDC30%30%
IGST5%5%

IGST Notification: 009/2025 — Serial No. I13

Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.

SECTION ILIVE ANIMALS, ANIMAL PRODUCTS
Chapter 05: Products of animal origin, not elsewhere specified or included

Related HS Codes in Chapter 05

05040010
Guts of cattle for natural food casings
05040031
Of wild animals
05040039
Other
05040041
Of wild animals
05040049
Other
05040051
Of wild animals