Subheading · Chapter 05 · Heading 0504
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
Rates by national line · UK Global Tariff
UK lines →- 0504 00 00 10 Casings Free
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$1.7mUS$1.7m+US$27.7m+US$79.8m+> US$359.7m
Exports: 114
- China: US$811.1m
- United States: US$670.6m
- Germany: US$386.8m
- Brazil: US$359.7m
- Netherlands: US$298.7m
- Spain: US$225.4m
- Australia: US$223.1m
- New Zealand: US$212.7m
- Poland: US$169.3m
- Canada: US$101.8m
- Denmark: US$97.4m
- France: US$79.8m
- Morocco: US$78.6m
- Egypt: US$77.9m
- Türkiye: US$69.9m
- Paraguay: US$63.1m
- India: US$61.2m
- Argentina: US$58.7m
- Portugal: US$57.8m
- Uruguay: US$53.3m
- Iran: US$53.2m
- United Kingdom: US$49.2m
- Italy: US$39.2m
- Austria: US$34.2m
- Ireland: US$31.1m
- Pakistan: US$28.6m
- Belgium: US$28.6m
- Lebanon: US$27.7m
- Chile: US$24.5m
- Thailand: US$22.5m
- Czechia: US$20.6m
- Slovakia: US$19.4m
- South Africa: US$16.9m
- Mexico: US$16.8m
- Mongolia: US$15.9m
- Nicaragua: US$14.6m
- Romania: US$14.3m
- Russia: US$10m
- Hungary: US$8.5m
- Ukraine: US$7.8m
- Uzbekistan: US$7.4m
- Switzerland: US$7m
- Bulgaria: US$6.7m
- Sweden: US$6m
- Norway: US$5m
- Costa Rica: US$5m
- Lithuania: US$4.2m
- Croatia: US$3.8m
- Azerbaijan: US$3m
- Estonia: US$2.8m
- Panama: US$2.6m
- Finland: US$2.4m
- Greece: US$2m
- Slovenia: US$2m
- Cyprus: US$1.8m
- Kazakhstan: US$1.7m
- Albania: US$1.7m
- Serbia: US$1.6m
- Bolivia: US$1.5m
- Colombia: US$1.4m
Trade value (US$) no reported trade < US$843.5kUS$843.5k+US$8.8m+US$50.6m+> US$227.5m
Imports: 194
- China: US$628.9m
- Germany: US$480m
- Hong Kong SAR China: US$316.2m
- Mexico: US$301.6m
- Netherlands: US$279.5m
- Japan: US$227.5m
- France: US$218.7m
- Poland: US$213.2m
- Brazil: US$149.1m
- Spain: US$144.2m
- Vietnam: US$140.4m
- South Africa: US$126m
- South Korea: US$125.3m
- Morocco: US$119.3m
- Italy: US$116.4m
- United States: US$107.6m
- Austria: US$59.1m
- Portugal: US$54.9m
- Romania: US$52.6m
- Egypt: US$50.6m
- Taiwan: US$45.2m
- Czechia: US$39.9m
- Philippines: US$35m
- Belgium: US$33.5m
- Denmark: US$32.5m
- Switzerland: US$32.1m
- Türkiye: US$29.2m
- Russia: US$26.3m
- Slovakia: US$25.4m
- Canada: US$24.1m
- Ghana: US$23.7m
- United Kingdom: US$23m
- Thailand: US$20.8m
- Malaysia: US$19.4m
- Chile: US$19.2m
- Paraguay: US$18.9m
- Peru: US$18.8m
- Côte d’Ivoire: US$18.3m
- Australia: US$17.5m
- Cambodia: US$17.3m
- Hungary: US$16.7m
- Bulgaria: US$16.7m
- Sweden: US$16.3m
- Norway: US$16m
- Singapore: US$15.3m
- Finland: US$13.5m
- Argentina: US$10.6m
- Greece: US$9.9m
- Croatia: US$8.8m
- Ukraine: US$7.7m
- New Zealand: US$7.7m
- Slovenia: US$7.5m
- Papua New Guinea: US$7.5m
- Colombia: US$6.3m
- Serbia: US$6.3m
- Macao SAR China: US$6.1m
- Congo - Brazzaville: US$5.6m
- Congo - Kinshasa: US$5.6m
- Estonia: US$5m
- Guatemala: US$4.4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$811.1m | 17.2% |
| 2 |  United States | US$670.6m | 14.2% |
| 3 | Germany | US$386.8m | 8.2% |
| 4 |  Brazil | US$359.7m | 7.6% |
| 5 |  Netherlands | US$298.7m | 6.3% |
| 6 |  Spain | US$225.4m | 4.8% |
| 7 | Australia | US$223.1m | 4.7% |
| 8 |  New Zealand | US$212.7m | 4.5% |
| 9 | Poland | US$169.3m | 3.6% |
| 10 |  Canada | US$101.8m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$628.9m | 13.3% |
| 2 | Germany | US$480m | 10.2% |
| 3 |  Hong Kong SAR China | US$316.2m | 6.7% |
| 4 |  Mexico | US$301.6m | 6.4% |
| 5 | Netherlands | US$279.5m | 5.9% |
| 6 |  Japan | US$227.5m | 4.8% |
| 7 |  France | US$218.7m | 4.6% |
| 8 | Poland | US$213.2m | 4.5% |
| 9 | Brazil | US$149.1m | 3.2% |
| 10 | Spain | US$144.2m | 3.1% |
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$811.1m 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.