HSN 05100099
Other
8-digit tariff item under 0510 · Chapter 5 (Products of animal origin, not elsewhere specified or included) · Section I
GST on HSN 05100099
| Rate | Description |
|---|---|
| 5% | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 0510.
Importing Products under HSN 05100099
| Basic Customs Duty | 30% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | - |
| ITC-HS import policy | Free - Subject to Policy Condition 3 of the Chapter. |
| Unit of quantity | kg |
Exporting Products under HSN 05100099
| ITC-HS export policy | Free |
| Condition | Subject to Policy Condition 1 & 4 of the Chapter |
| Duty drawback (AIR 2023) | 0.15%, matched at 0510 |
| Export duty (Second Schedule) | None |
HSN 05100099 Classification
| Section I | Live Animals; Animal Products |
| Chapter 05 | Products of animal origin, not elsewhere specified or included |
| 0510 | AMBERGRIS , CASTOREUM, CIVET AND MUSK; CANTHARIDES; BILE , WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS , FRESH, CHILLED , FROZEN OR OTHERWISE PROVISIONALLY PRESERVED |
| 051000 | Ambergris, castoreum, civet and musk;cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved : |
| 05100099 | Other |
Similar HSN Codes
| Code | Description |
|---|---|
| 05100010 | Bezoar, cow (goolochan) |
| 05100020 | Ox Gallstone |
| 05100030 | Placenta, frozen |
| 05100091 | Of wild animals |
Frequently Asked Questions
What is the HSN code for Ambergris?
The 8-digit HSN code is 05100099 - Ambergris, under heading 0510 of Chapter 5 (Products of animal origin, not elsewhere specified or included).
What is the GST rate on HSN 05100099?
5% (Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.) - per Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 05100099?
Basic Customs Duty is 30% plus 10% Social Welfare Surcharge.
Is import under HSN 05100099 allowed?
The ITC-HS import policy for this code is Free - Subject to Policy Condition 3 of the Chapter.
What is the total import cost for HSN 05100099?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 30% = ₹30,000; Social Welfare Surcharge 10% of BCD = ₹3,000; IGST 5% on ₹133,000. Total duty payable is about ₹39,650, landing the consignment at ₹139,650. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Ambergris be exported from India?
The ITC-HS export policy for HSN 05100099 is Free under Schedule 2 of the ITC-HS. Condition: Subject to Policy Condition 1 & 4 of the Chapter. See 34/2015-20.
Is duty drawback available on Ambergris?
Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 0510. No cap is notified. Drawback is claimed on export against the shipping bill.
Free - Other :---- Other
Subject to Policy Condition 1 & 4 of the Chapter
Notification: 34/2015-20 dated 13/01/2017
CHAPTER 5
PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
NOTES:
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 this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks rhinoceros horns and the teeth of all animals are regarded as “ivory”.
4. Throughout the Schedule, 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.
SUPPLEMENTARY NOTE:
In this Chapter, the expressions “wild animal” and “wild life” have the meanings respectively assigned to them in clauses (36) and (37) of section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972); and the expression “wild bird” means any bird specified in Schedules to that Act.
Policy Conditions of this Chapter:
(1) An application for grant of a licence for import of Animals, Birds and Reptiles (including their parts and products) may be made in the ANF 2M of Appendices and Aayat Niryat Forms of FTP (2015-20) to the Director General of Foreign Trade alongwith the recommendation of the Chief Wild Life Warden of the State concerned.
(2) Import of Wild Animals (including their parts and products) as defined in the Wild Life (Protection) Act, 1972 (as amended from time to time) is prohibited.
(3) Imports will be subject to the provisions of CITES (Convention of International Trade in Endangered Species of wild Fauna & Flora).
(4) Import of all live-stock products shall be subject to a sanitary import permit to be issued by Department of Animal Husbandry, Dairying & Fisheries, Government of India, as per Section 3A of Live-stock Importation Act, 1898, as incorporated by Live Stock Importation (Amendment) Act, 2001 (Act No. 28 of 2001, 29th August, 2001), or as amended from time to time. This condition shall not apply to human hair under ITC (HS) Code 0501”
(5) Import of Bovine Embryos shall be subject to compliance of the guidelines issued by Department of Animal Husbandry, Dairying & Fisheries. The guidelines are available at ‘www.dahd.nic.in’ under icon ‘trade’ at ‘Procedure for Import’
1[(6) Import of only porcine intestinal mucosa [Guts, bladders and stomach of animals (other than fish) whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked] under the HS code 05040039 is "free", subject to Sanitary Import Permit from the Department of Animal Husbandry and Dairying as per Notification S.O 2666(E) dated 17.10.2014 under the Livestock Importation Act (Amendment), 2001.]
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NOTES:-
|
Inserted vide Notification No. 52 /2015-2020 dated 30-12-2020 |
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- ITC(HS) Schedule 2 - Export Policy (DGFT)
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify