Subheading · Chapter 05 · Heading 0504

0504.00

0504.00: Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked

Animal guts, bladders and stomachs

0504.00 is the HS subheading for animal guts, bladders and stomachs, under heading 0504 in chapter 05.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges — Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0504 00 00 10 Casings Free
  2. 0504 00 00 90 Other Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 4

  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    2017/625
    Documents
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£19.8m+0.5% · previous 12 months
Average import price£5.60 per kg
Jan 2024: £1.8mFeb 2024: £947kMar 2024: £1.1mApr 2024: £1.3mMay 2024: £1.4mJun 2024: £1.8mJul 2024: £1.5mAug 2024: £1.4mSept 2024: £2mOct 2024: £1.8mNov 2024: £1.9mDec 2024: £1.4mJan 2025: £1.2mFeb 2025: £2mMar 2025: £1.3mApr 2025: £1.3mMay 2025: £1.1mJun 2025: £2.2mJul 2025: £1.3mAug 2025: £2.3mSept 2025: £1.3mOct 2025: £2.5mNov 2025: £1.8mDec 2025: £1.3mJan 2026: £1.2mFeb 2026: £1.9mMar 2026: £1.7mApr 2026: £2.1mMay 2026: £1.4mJun 2026: £1.7mJul 2026: £1.3mAug 2026: £1.6m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £7.3m 36.7% +6.1%
Germany £3.1m 15.5% +28%
Poland £2.5m 12.7% -19.1%
Egypt £2.3m 11.9% +36.2%
Ireland £1.5m 7.5% -12.5%
United Kingdom £964k 4.9% +54.4%
Australia £509k 2.6% +34.3%
Belgium £310k 1.6% +534.9%

Same subheading in other tariffs

World trade in 2024

0504.00 · US$4.7bn

Trade value (US$) no reported trade < US$2mUS$2m+US$28m+US$80m+> US$360m

Exports: 114
  1. China: US$811m
  2. United States: US$671m
  3. Germany: US$387m
  4. Brazil: US$360m
  5. Netherlands: US$299m
  6. Spain: US$225m
  7. Australia: US$223m
  8. New Zealand: US$213m
  9. Poland: US$169m
  10. Canada: US$102m
  11. Denmark: US$97m
  12. France: US$80m
  13. Morocco: US$79m
  14. Egypt: US$78m
  15. Türkiye: US$70m
  16. Paraguay: US$63m
  17. India: US$61m
  18. Argentina: US$59m
  19. Portugal: US$58m
  20. Uruguay: US$53m
  21. Iran: US$53m
  22. United Kingdom: US$49m
  23. Italy: US$39m
  24. Austria: US$34m
  25. Ireland: US$31m
  26. Pakistan: US$29m
  27. Belgium: US$29m
  28. Lebanon: US$28m
  29. Chile: US$24m
  30. Thailand: US$22m
  31. Czechia: US$21m
  32. Slovakia: US$19m
  33. South Africa: US$17m
  34. Mexico: US$17m
  35. Mongolia: US$16m
  36. Nicaragua: US$15m
  37. Romania: US$14m
  38. Russia: US$10m
  39. Hungary: US$9m
  40. Ukraine: US$8m
  41. Uzbekistan: US$7m
  42. Switzerland: US$7m
  43. Bulgaria: US$7m
  44. Sweden: US$6m
  45. Norway: US$5m
  46. Costa Rica: US$5m
  47. Lithuania: US$4m
  48. Croatia: US$4m
  49. Azerbaijan: US$3m
  50. Estonia: US$3m
  51. Panama: US$3m
  52. Finland: US$2m
  53. Greece: US$2m
  54. Slovenia: US$2m
  55. Cyprus: US$2m
  56. Kazakhstan: US$2m
  57. Albania: US$2m
  58. Serbia: US$2m
  59. Bolivia: US$1m
  60. Colombia: US$1m

Top exporters

RankCountryValueShare
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

RankCountryValueShare
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%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 5%median duty
  • 40number of duty-free countries (MFN)
  • 70%highest: Colombia, Iran, Bahamas

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 2% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 0% 2021 · HS 2007
Argentina 7.2% 4% – 8% 2023 · HS 2017
Armenia 5% 2023
Aruba 3% 0% – 6% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 35% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 2.5% 0% – 5% 2022
Botswana 0% 2023
Brazil 7.2% 4% – 8% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 17% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 19% 18% – 20% 2023
Colombia 70% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 5% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 8% 2023
Ecuador 17% 10% – 20% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 30% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 5% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 5% 2023
Iran 55% 2020 · HS 2017
Israel 4.1% 0% – 8.5% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 25% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 13% 5% – 20% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 13% 0% – 25% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 3% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 2.5% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 5% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Palau 0% 2023 · HS 2012
Palestinian Territories 4.1% 0% – 8.5% 2017 · HS 2017
Panama 10% 0% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 7.2% 4% – 8% 2023 · HS 2017
Peru 4% 0% – 6% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 27% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 5% 2023
St Lucia 1.7% 0% – 5% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 25% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 10% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 25% 2023
Thailand 30% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 5% 0% – 10% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 25% 2023
Ukraine 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 6.2% 4% – 8% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 7.2% 4% – 8% 2023 · HS 2017
Vietnam 3% 2023
Wallis & Futuna 4% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 15% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
29193 Guts, bladders & stomachs of animals (other than fish), whole & pieces thereof
End use (BEC Rev. 5)
Intermediate goods · BEC 1111
CPC 2.1 product
21151 Edible offal of cattle, fresh, chilled or frozen
21152 Edible offal of buffalo, fresh, chilled or frozen
21153 Edible offal of pigs, fresh, chilled or frozen
21155 Edible offal of sheep, fresh, chilled or frozen
ISIC Rev. 4 activity
1010 Processing and preserving of meat
n/a

Earlier HS editions

HSCode
20170504.00unchanged
20120504.00unchanged
20070504.00unchanged
20020504.00unchanged
19960504.00unchanged
19920504.00unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

In the UK Global Tariff, subheading 0504.00 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 0504.00; the duty is duty-free.

Goods from 155 countries can enter the UK at a preferential rate instead of the standard Free; 155 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported animal guts, bladders and stomachs worth £19.8m (up 1% on the year before), at an average of £5.60 per kg; China supplied 37%, followed by Germany.

World trade in animal guts, bladders and stomachs 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.

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 subheading 0504.00, part of heading 0504, 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 0504.00 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 0504.00 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).

Which countries can export animal guts, bladders and stomachs to the UK duty-free?

155 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Where does the UK import animal guts, bladders and stomachs from?

In the 12 months to August 2026, the largest suppliers were China (37%), Germany (16%) and Poland (13%), out of total imports of £19.8m.

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