Guts, bladders and stomachs of animals (other than fish); whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked (heading 0504): importing markets

Fact sheet

Code

0504

Chapter

05 · Animal originated products; not elsewhere specified or included

Subheadings

1

What to know before exporting HS 0504 from Spain

Heading 0504 groups animal guts, bladders and stomachs, other than those of fish. It includes whole organs and pieces, in any of the preservation states in its name: fresh, chilled, frozen, salted, in brine, dried or smoked. It sits in chapter 05, products of animal origin not elsewhere specified.

The demand is concentrated in a few buyers. In the table above, China and Germany lead by a wide margin, and Mexico, the Netherlands, Japan, Ghana, France and Poland follow. Spain itself appears among the importers, which shows that the product also moves inside the European market. The figures are imports declared by each country from the world, not purchases from Spain.

The duty depends on the destination, on the exact tariff classification beyond the four-digit heading and on the agreement in force between the destination and the EU. For an exporter from Spain, the duty for each market is checked in Access2Markets, which shows tariffs, rules of origin and requirements by product code and country.

Because these are products of animal origin, the sanitary requirements are usually the decisive point, more than the duty. Which certificates, which establishment approvals and which health conditions apply depends on the importing country and on the animal species. They are checked with the destination's competent authority and in the sanitary section of Access2Markets before quoting a price.

Classification deserves care at the start. The preservation state, the species and whether the product is raw or processed determine the code that goes on the invoice and the customs declaration. A different code can change the duty and the documents required, so it is worth confirming it with the customs agent or with the AEAT before the first shipment.

Within the EU, trade from Spain to markets such as Germany, the Netherlands, France, Poland or Italy does not carry customs duties, but the sanitary rules for animal products still apply. For non-EU destinations such as China, Mexico, Japan, Ghana or Morocco, both customs clearance and sanitary approval are checked separately for each country.

Frequently asked questions