Heading · Chapter 05
0504: Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
Heading 0504 has no further six-digit division: the whole heading is subheading 0504.00, in chapter 05 (products of animal origin, not elsewhere specified or included).
Duty rates compared
UK Free Third-country duty 2 tariff lines 
EU Free Third-country duty 1 tariff line 
Türkiye Free – 10% Third-country duty 5 tariff lines · average 4.8% 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 3 tariff lines 
Mexico 10% General (MFN) 1 tariff line 
Brazil 3.6% – 7.2% General (MFN) 5 tariff lines · average 6.5% 
Argentina 3.6% – 7.2% General (MFN) 31 tariff lines · average 6.4% 
Peru Free – 6% General (MFN) 3 tariff lines · average 4% 
New Zealand Free General (MFN) 13 tariff lines 
Japan Free General (MFN) 5 tariff lines 
Taiwan 5% – 25% General (MFN) 23 tariff lines · average 14.6% 
GCC 5% General (MFN) 15 tariff lines 
Switzerland Free General (MFN) 4 tariff lines · 2× specific or compound duty 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 5% General (MFN) 1 tariff line Subheadings 1
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$28m+US$80m+> US$360m
Exports: 114
- China: US$811m
- United States: US$671m
- Germany: US$387m
- Brazil: US$360m
- Netherlands: US$299m
- Spain: US$225m
- Australia: US$223m
- New Zealand: US$213m
- Poland: US$169m
- Canada: US$102m
- Denmark: US$97m
- France: US$80m
- Morocco: US$79m
- Egypt: US$78m
- Türkiye: US$70m
- Paraguay: US$63m
- India: US$61m
- Argentina: US$59m
- Portugal: US$58m
- Uruguay: US$53m
- Iran: US$53m
- United Kingdom: US$49m
- Italy: US$39m
- Austria: US$34m
- Ireland: US$31m
- Pakistan: US$29m
- Belgium: US$29m
- Lebanon: US$28m
- Chile: US$24m
- Thailand: US$22m
- Czechia: US$21m
- Slovakia: US$19m
- South Africa: US$17m
- Mexico: US$17m
- Mongolia: US$16m
- Nicaragua: US$15m
- Romania: US$14m
- Russia: US$10m
- Hungary: US$9m
- Ukraine: US$8m
- Uzbekistan: US$7m
- Switzerland: US$7m
- Bulgaria: US$7m
- Sweden: US$6m
- Norway: US$5m
- Costa Rica: US$5m
- Lithuania: US$4m
- Croatia: US$4m
- Azerbaijan: US$3m
- Estonia: US$3m
- Panama: US$3m
- Finland: US$2m
- Greece: US$2m
- Slovenia: US$2m
- Cyprus: US$2m
- Kazakhstan: US$2m
- Albania: US$2m
- Serbia: US$2m
- Bolivia: US$1m
- Colombia: US$1m
Trade value (US$) no reported trade < US$844kUS$844k+US$9m+US$51m+> US$227m
Imports: 194
- China: US$629m
- Germany: US$480m
- Hong Kong SAR China: US$316m
- Mexico: US$302m
- Netherlands: US$280m
- Japan: US$227m
- France: US$219m
- Poland: US$213m
- Brazil: US$149m
- Spain: US$144m
- Vietnam: US$140m
- South Africa: US$126m
- South Korea: US$125m
- Morocco: US$119m
- Italy: US$116m
- United States: US$108m
- Austria: US$59m
- Portugal: US$55m
- Romania: US$53m
- Egypt: US$51m
- Taiwan: US$45m
- Czechia: US$40m
- Philippines: US$35m
- Belgium: US$33m
- Denmark: US$33m
- Switzerland: US$32m
- Türkiye: US$29m
- Russia: US$26m
- Slovakia: US$25m
- Canada: US$24m
- Ghana: US$24m
- United Kingdom: US$23m
- Thailand: US$21m
- Malaysia: US$19m
- Chile: US$19m
- Paraguay: US$19m
- Peru: US$19m
- Côte d’Ivoire: US$18m
- Australia: US$18m
- Cambodia: US$17m
- Hungary: US$17m
- Bulgaria: US$17m
- Sweden: US$16m
- Norway: US$16m
- Singapore: US$15m
- Finland: US$13m
- Argentina: US$11m
- Greece: US$10m
- Croatia: US$9m
- Ukraine: US$8m
- New Zealand: US$8m
- Slovenia: US$8m
- Papua New Guinea: US$8m
- Colombia: US$6m
- Serbia: US$6m
- Macao SAR China: US$6m
- Congo - Brazzaville: US$6m
- Congo - Kinshasa: US$6m
- Estonia: US$5m
- Guatemala: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$811m | 17.2% |
| 2 | United States | US$671m | 14.2% |
| 3 |  Germany | US$387m | 8.2% |
| 4 | Brazil | US$360m | 7.6% |
| 5 |  Netherlands | US$299m | 6.3% |
| 6 |  Spain | US$225m | 4.8% |
| 7 |  Australia | US$223m | 4.7% |
| 8 | New Zealand | US$213m | 4.5% |
| 9 |  Poland | US$169m | 3.6% |
| 10 | Canada | US$102m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$629m | 13.3% |
| 2 | Germany | US$480m | 10.2% |
| 3 |  Hong Kong SAR China | US$316m | 6.7% |
| 4 | Mexico | US$302m | 6.4% |
| 5 | Netherlands | US$280m | 5.9% |
| 6 | Japan | US$227m | 4.8% |
| 7 |  France | US$219m | 4.6% |
| 8 | Poland | US$213m | 4.5% |
| 9 | Brazil | US$149m | 3.2% |
| 10 | Spain | US$144m | 3.1% |
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
In the UK Global Tariff, heading 0504 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature has one tariff line for heading 0504; the duty is duty-free.
In the Turkish Customs Tariff Schedule, heading 0504 covers 5 tariff lines and the duty is between 0% and 10%. 2 of them are duty-free.
The Harmonized Tariff Schedule of the United States has one tariff line for heading 0504; the duty is duty-free.
In the Customs Tariff of Canada, heading 0504 covers 3 tariff lines and the duty is duty-free.
The Mexican Tariff (TIGIE) has one tariff line for heading 0504; the duty is 10%.
In the Brazilian Tariff (NCM/TEC), heading 0504 covers 5 tariff lines and the duty is between 3.6% and 7.2%.
The Argentine Tariff (NCM-SIM) divides heading 0504 into 31 tariff lines; the duty is between 3.6% and 7.2% (average 6.4%).
In the Customs Tariff of Peru, heading 0504 covers 3 tariff lines and the duty is between 0% and 6%. 1 of them is duty-free.
The Working Tariff Document of New Zealand divides heading 0504 into 13 tariff lines; the duty is duty-free.
In the Customs Tariff Schedules of Japan, heading 0504 covers 5 tariff lines and the duty is duty-free.
The Customs Import Tariff of Taiwan divides heading 0504 into 23 tariff lines; the duty is between 5% and 25% (average 14.6%).
In the GCC Common Customs Tariff, heading 0504 covers 15 tariff lines and the duty is 5%.
The Swiss Customs Tariff (Tares) divides heading 0504 into 4 tariff lines; the duty is duty-free. 2 of them are duty-free. 2 lines have a specific or compound duty.
Heading 0504 is a single line in the Customs Tariff of Norway, where the duty is duty-free.
The Customs Tariff of North Macedonia has one tariff line for heading 0504; the duty is duty-free.
Heading 0504 is a single line in the ECOWAS Common External Tariff (Nigeria), where the duty is 5%.
World trade in heading 0504 goods reached US$4.7bn in 2024, down 4.3% on 2023.
China was the largest exporter with 17.2% of the total, ahead of the United States.
China imported the most (US$629m).
The United Kingdom ranked 22nd among 114 exporters with US$49m.
The United Kingdom imported US$23m.
Products classified here
Questions and answers
What is the HS code for 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 fall under HS heading 0504, part of chapter 05, in section I of the Harmonized System.
What is the import duty on guts, bladders and stomachs of animals in the UK?
Under the UK Global Tariff, imports under 0504 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on guts, bladders and stomachs of animals in the EU?
Under the EU Combined Nomenclature, imports under 0504 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most guts, bladders and stomachs of animals?
China, with US$811m in 2024 (17.2% of world exports).