0504 00 000 0 — 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
Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it
EEC Council Decision No. 80 of 14.09.2021
None: russian bans and restrictions, dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.
Whether a measure applies to your goods depends on their characteristics and the shipping documents
The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.
Where it sits in the nomenclature
Section I. Live animals; animal products
- 05Products of animal origin, not elsewhere specified or included
- 0504Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
- 0504 00Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
- 0504 00 00Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
- 0504 00 000 0you are here
Explanatory notes to heading 0504 3 paragraphs
Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.
0504 Intestines, blisters and stomachs of animals (other than fish), whole and in pieces, fresh, chilled, frozen, salty, brine, dried or smoked
This heading covers the intestines, bladders and jellies of animals (other than fish which fall in heading 0511), whole or in pieces, edible or inedible, fresh, chilled, frozen, salted, brine, dried or smoked. Such products, if prepared or otherwise preserved, are not included (usually Chapter 16).
51This heading covers: (1) a rennet (calf, goat, etc.), sliced or uncut, dried or undried; used for the extraction of a rennet enzyme; (2) scars and giblets (cooked into Chapter 16); (3) an untreated bluefilm representing the outer lining of the cecum of a bull or sheep. This heading also includes intestines and bluish film (in particular bull), split or cut in length by strip and whether or not the inner shells have been scraped. The intestines are used mainly as shells for sausages. They are also used for the manufacture of sterile surgical ketgut (heading 3006), strings for tennis p aketoks (heading 4206) or strings for musical instruments (heading 9209). This heading also excludes “artificial intestines” made by the extrusion of pastes from the fibres of skins or skin followed by curing with the help of a solution of formaldehyde and phenols (heading 3917), and “artificial” intestines made by the bonding of cleaved natural intestines (heading 4206).
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 05 — Products of animal origin, not elsewhere specified or included 4 items
Notes
English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.
1. This chapter does not cover:
(a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
(b) hides or skins (including furskins), other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511(Chapter 41 or 43);
(c) animal textile materials, other than horsehair and horsehair waste (Section XI); or
(d) prepared knots or tufts for broom or brush making (heading 9603).
2. For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
3. Throughout the nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ‘ivory’.
4. Throughout the nomenclature, the expression ‘horsehair’ means hair of the manes or tails of equine or bovine animals. Heading 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.
What import requires
Veterinary and sanitary control
Goods fall under supervision by their type and characteristics
Sanitary and epidemiological supervision (control)
rule for the whole chapter 05Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные мерыРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154
Veterinary control (supervision)
Кишки, пузыри и желудки животных (кроме рыбьих), целые и в кусках, свежие, охлажденные, замороженные, соленые, в рассоле, сушеные или копченыеSuch goods need a veterinary certificate, and the manufacturing plant must be on the register of third-country establishments. Check the supplier in the register →
Решение Коллегии Евразийской экономической комиссии от 20.01.2020 № 13
Conformity assessment
May applyWhether the goods fall under a regulation depends on their name and characteristics. Check them against the list
- ТР ЕАЭС 051/2021Safety of poultry meat and products of its processing
- Продукты из мяса (субпродуктов) птицы — declaration of conformity
Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.
How it is done in practice
Valid documents in the EAEU unified register for subheading 0504 00: certificates 0, declarations 453.
- By technical regulation
- ТР ТС 021/2011451ТР ТС 022/2011449ТР ТС 034/2013446ТР ТС 029/2012190ТР ТС 005/20117
- Schemes
- 3д3426д614д461д4The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- РУП «Брестский центр стандартизации, метрологии и сертификации»ООО «Центр подтверждения качества»НП РУП «Белорусский государственный институт стандартизации и сертификации»
- Manufacturers outside the EAEU
- Argentina9Brazil8Paraguay7France3Uruguay3Poland2
Manufacturers of these goods →Check a supplier’s document by its number →
Priority customs handling
The goods are on the perishable goods list. Matched by code 0504 00 000 0
Кишки, пузыри и желудки животных (кроме рыбьих), целые и в кусках, свежие или охлажденные
Решение Совета ЕЭК от 17.10.2022 № 160
Tariff preferences
The code is on the EAEU list of preferential goods: for goods originating in a beneficiary country the duty is lower
33 countries
Algeria, Egypt, Venezuela, São Tomé & Príncipe, Sri Lanka, Jordan, Iran, Pakistan, North Korea, Bhutan, Morocco, Eswatini, Lebanon, Bolivia, Mongolia, Papua New Guinea, Samoa, Vanuatu, Ghana, Honduras, Zimbabwe, Cape Verde, Cameroon, Kenya, Congo - Brazzaville, Côte d’Ivoire, Cuba, Namibia, Nicaragua, Philippines, Tunisia, Nigeria, Micronesia
46 countries
Burkina Faso, Guinea, Eritrea, Congo - Kinshasa, Timor-Leste, Afghanistan, Mauritania, Yemen, Cambodia, Lesotho, Laos, Bangladesh, Nepal, Tanzania, Palestinian Territories, Angola, Benin, Burundi, Haiti, Gambia, Guinea-Bissau, Djibouti, Zambia, Kiribati, Liberia, Madagascar, Malawi, Mali, Mozambique, Niger, Rwanda, Senegal, Myanmar (Burma), Sudan, Sierra Leone, Uganda, Chad, South Sudan, Syria, Solomon Islands, Comoros, Togo, Tuvalu, Ethiopia, Somalia, Central African Republic
The preference requires a document of origin and compliance with the direct consignment rule; customs checks the right to it at declaration.
Payments on import
Duty for this code: 5%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.
Import VAT in EAEU countries
- Russia22%Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025)
- Kazakhstan16%Tax Code of Kazakhstan, Art. 503(1), from 01.01.2026
- Belarus20%Tax Code of Belarus, Art. 122
- Armenia20%Tax Code of the Republic of Armenia
- Kyrgyzstan12%Tax Code of the Kyrgyz Republic
Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all
The right code is in the HS code search.