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 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (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 96.03).
2.- For the purposes of heading 05.01, 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 05.11 covers, inter alia, horsehair
and horsehair waste, whether or not put up as a layer with or without supporting material.
HS Hdg HS Code Description ICL Preferential Duty S
Uni Gen Excise
/SL VAT PAL Cess SSCL C
t AP AD BN GT IN PK SA SF SD SG Duty (S.P.D)
SI L
05.01 0501.00 Human hair, unworked, whether or not
washed or scoured; waste of human hair.
0501.00.10 --- Waste human hair kg L Free Free Free Free Free Free 15% Ex 2.5%
0501.00.90 --- Other kg Free Free Free Free Free Free 15% Ex 2.5%
05.02 Pigs', Hogs' or boars' bristles and hair, badger
hair and other brush making hair; waste of
such bristles or hair.
0502.10 - Pigs', hogs' or boars' bristles and hair and waste
kg Free Free Free Free Free Free 15% 10% 2.5%
thereof
0502.90 - Other kg Free Free Free Free Free Free 15% Ex 2.5%
[05.03]
05.04 0504.00 Guts, bladders and stomachs of animals
(other than fish), whole and pieces thereof,
fresh, chilled, frozen, salted, in brine, dried or kg L Free Free Free Free Free Free 15% Ex 2.5%
smoked.
Section I - Chapter 5 - Page 1 Sri Lanka Customs National Imports Tariff Guide - 2023
HS Hdg HS Code Description ICL Preferential Duty S
Uni Gen Excise
/SL VAT PAL Cess SSCL C
t AP AD BN GT IN PK SA SF SD SG Duty (S.P.D)
SI L
05.05 Skins and other parts of birds, with their
feathers or down, feathers and parts of
feathers (whether or not with trimmed edges)
and down, not further worked than cleaned,
disinfected or treated for preservation;
powder and waste of feathers or parts of
feathers (+).
0505.10 - Feathers of a kind used for stuffing; down kg Free Free 5% 4.5% 12.5% 15% 15% Ex 2.5%
0505.90 - Other kg Free Free 5% 4.5% 12.5% 15% 15% Ex 2.5%
05.06 Bones and horn-cores, unworked, defatted,
simply prepared (but not cut to shape),
treated with acid or degelatinised; powder
and waste of these products.
0506.10 - Ossein and bones treated with acid :
0506.10.10 --- Waste kg L 5% Free Free 5% 4.5% Free 15% 15% Ex 2.5%
0506.10.90 --- Other kg L 5% Free Free 5% 4.5% Free 15% 15% Ex 2.5%
0506.90 - Other :
0506.90.10 --- Waste kg L 5% Free Free 5% 4.5% Free 15% 15% Ex 2.5%
0506.90.90 --- Other kg L 5% Free Free 5% 4.5% 12.5% 15% 15% Ex 2.5%
05.07 Ivory, tortoise-shell, whalebone and
whalebone hair, horns, antlers, hooves, nails,
claws and beaks, unworked or simply
prepared but not cut to shape; powder and
waste of these products.
- Ivory; ivory powder and waste :
0507.10.10 --- Shark teeth kg Free 12.5% 15% 15% Ex 2.5%
0507.10.90 --- Other kg Free 12.5% 15% 15% Ex 2.5%
0507.90 - Other kg Free 12.5% 15% 15% Ex 2.5%
05.08 0508.00 Coral and similar materials, unworked or
simply prepared but not otherwise worked;
shells of molluscs, crustaceans or
echinoderms and cuttle-bone, unworked or
simply prepared but not cut to shape, powder
and waste thereof.
0508.00.10 --- Chanks kg Free Free 5% 4.5% 12.5% 15% 15% Ex 2.5%
0508.00.20 --- Conch shells other than chanks kg Free Free 5% 4.5% 12.5% 15% 15% Ex 2.5%
0508.00.90 --- Other kg Free Free 5% 4.5% 12.5% 15% 15% Ex 2.5%
[05.09]
Section I - Chapter 5 - Page 2 Sri Lanka Customs National Imports Tariff Guide - 2023
HS Hdg HS Code Description ICL Preferential Duty S
Uni Gen Excise
/SL VAT PAL Cess SSCL C
t AP AD BN GT IN PK SA SF SD SG Duty (S.P.D)
SI L
05.10 0510.00 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.
0510.00.10 --- Ambergirs kg L Free Free 5% 4.5% 12.5% 15% 15% Ex 2.5%
0510.00.90 --- Other kg L Free Free 5% 4.5% 12.5% 15% 15% Ex 2.5%
05.11 Animal products not elsewhere specified or
included; dead animals of Chapter 1 or 3,
unfit for human consumption.
0511.10 - Bovine semen kg Free Free Free Free Free Free Ex Ex 2.5%
- Other :
0511.91 -- Products of fish or crustaceans, molluscs or other
aquatic invertebrates; dead animals of Chapter 3 :
0511.91.10 --- Fish waste kg L Free Free 5% 4.5% 15% 15% Ex 2.5%
0511.91.20 --- Artemia eggs kg Free Free Free Free Free Free Ex Ex 2.5%
0511.91.30 --- Shark jaws kg Free Free 4% 1.5% 12.5% 15% Ex Ex 2.5%
0511.91.40 --- Cuttlefish,squid and milkfish (chano) in small sizes,
unfit for human consumption and certified by the
Ministry of Fisheries & Aquatic Resources kg L Free Free 4% 1.5% 12.5% 15% Ex 10% 2.5%
Development for use as fishing baits
0511.91.90 --- Other kg L Free Free 4% 1.5% 12.5% 15% Ex 10% 2.5%
0511.99 -- Other :
0511.99.10 --- Fellmongery waste kg L 11.25% Free Free 5% 4.5% 12.5% 15% 15% Ex 2.5%
0511.99.20 --- Swine semen kg Free Free Free Free Free Ex Ex 2.5%
0511.99.30 --- Goat semen kg Free Free Free Free Free Ex 10% 2.5%
0511.99.40 --- Embryos kg L Free Free Free Free Free Ex Ex 2.5%
0511.99.50 --- Horsehair and horsehair waste, whether or not put
up as a layer with or without supporting material kg Free Free Free Free Free Free Free 15% Ex 2.5%
0511.99.60 --- Natural sponges of animal origin kg 11.25% Free Free 5% 4.5% 15% 15% Ex 2.5%
0511.99.70 --- Operculum of chicoreas ramosus (Nakla or
operculum of murex ) kg L 11.25% Free Free 5% 4.5% 12.5% 15% 15% Ex 2.5%
0511.99.90 --- Other kg L 11.25% Free Free 5% 4.5% 12.5% 15% 15% Ex 2.5%
Section I - Chapter 5 - Page 3 Sri Lanka Customs National Imports Tariff Guide - 2023