Subheading · Chapter 05 · Section I, Live animals
HS 0507 10Ivory, ivory powder and waste
Products of animal origin, not elsewhere specified or included › 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
- Customs duty
- 30%
- 2 tariff items
- GST now
- 5%
- Import policy
- Prohibited
- Export policy
- Free
- Unit
- kg
- Duty in China
- 10%
- On Indian goods
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 0507 10 10 | Ivory | 30% | 5% | kg |
| 0507 10 20 | Ivory powder and waste | 30% | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Prohibited: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 15 | Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products. | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 0507 | Ivory, tortoise-shell, whale-bone 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 | 0.15% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 0507 10, and China's below.
China: the same goods (0507 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 0507 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 0507.10.00.10 | Rhinoceros horns犀牛角 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | 89ABPQ |
| 0507.10.00.20 | Other endangered wild animal teeth, powder and waste thereof其他濒危野生兽牙、兽牙粉末及废料 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 0% | AFEBPQ |
| 0507.10.00.30 | Other animal teeth其他兽牙 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | ABPQ |
| 0507.10.00.90 | Other animal teeth, powder and waste thereof其他兽牙粉末及废料 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | 9ABPQ |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
0507.10.00Animal teeth; powder and waste thereof
0507.10.00.10Rhinoceros horns犀牛角
- Unit
- kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 8Export prohibited禁止出口商品
- 9Import prohibited禁止进口商品
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Treatment (unprocessed or degreased, etc.)处理方法(未经加工或经脱脂等)
- 3.In powder and waste form是否为粉末及废料
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.5%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0507100010999Rhinoceros horns犀牛角
0507.10.00.20Other endangered wild animal teeth, powder and waste thereof其他濒危野生兽牙、兽牙粉末及废料
- Unit
- kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Treatment (unprocessed or degreased, etc.)处理方法(未经加工或经脱脂等)
- 3.In powder and waste form是否为粉末及废料
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.5%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0507100020101Other teeth, powder and waste of teeth of endangered wild animals (bones, hooves, horns of other wild even-toed ungulates) (excluding hippopotamus teeth)其他濒危野生兽牙、兽牙粉末及废料(其他野生偶蹄动物骨、蹄、角)(河马牙除外)
- 0507100020102Other endangered wild animal teeth, powder and waste thereof (ivory)其他濒危野生兽牙、兽牙粉末及废料(象牙)
- 0507100020103Other teeth, tooth powder and waste of endangered wild animals (other animal bones, hooves, horns, n.e.s.)其他濒危野生兽牙、兽牙粉末及废料(未列出的其他动物骨、蹄、角)
- 0507100020104Other endangered wild animal teeth, powder and waste thereof (hippopotamus teeth)其他濒危野生兽牙、兽牙粉末及废料(河马牙)
0507.10.00.30Other animal teeth其他兽牙
- Unit
- kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Treatment (unprocessed or degreased, etc.)处理方法(未经加工或经脱脂等)
- 3.In powder and waste form是否为粉末及废料
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.5%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0507100030101Other animal teeth (incl. miscellaneous bones, bone pieces, bone granules of farmed even-toed ungulates)其他兽牙(含饲养偶蹄动物的杂骨、骨块、骨粒)
- 0507100030102Other animal teeth (bones, hooves, horns of other farmed even-toed ungulates)其他兽牙(其他饲养偶蹄动物骨、蹄、角)
- 0507100030103Other animal teeth (other bones, hooves, horns of wild even-toed ungulates) (excluding hippopotamus teeth)其他兽牙(其他野生偶蹄动物骨、蹄、角)(河马牙除外)
- 0507100030104Other animal teeth其他兽牙(象牙)
- 0507100030105Other animal teeth (bones, hooves, horns of other animals, not elsewhere specified)其他兽牙(未列出的其他动物骨、蹄、角)
- 0507100030106Other animal teeth (hippopotamus teeth)其他兽牙(河马牙)
- 0507100030107Other animal teeth (mammoth teeth)其他兽牙(猛犸牙)
0507.10.00.90Other animal teeth, powder and waste thereof其他兽牙粉末及废料
- Unit
- kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 23 Aug 2026
Licences and certificates
- 9Import prohibited禁止进口商品
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Treatment (unprocessed or degreased, etc.)处理方法(未经加工或经脱脂等)
- 3.In powder and waste form是否为粉末及废料
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.5%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 0507100090101Other animal teeth powder and waste (incl. mixed bones, bone pieces, bone granules of farmed even-toed ungulates) (excl. industrial bovine, ovine, porcine bone granules)其他兽牙粉末及废料(含饲养偶蹄动物的杂骨、骨块、骨粒)(工业用牛骨粒、羊骨粒、猪骨粒除外)
- 0507100090102Other animal teeth powder and waste (bones, hooves, horns of other farmed even-toed ungulates)其他兽牙粉末及废料(其他饲养偶蹄动物骨、蹄、角)
- 0507100090103Other animal teeth powder and waste (bones, hooves, horns of other wild even-toed ungulates)其他兽牙粉末及废料(其他野生偶蹄动物骨、蹄、角)
- 0507100090104Other animal teeth powder and waste (bones, hooves, horns of other animals, not elsewhere specified)其他兽牙粉末及废料(未列出的其他动物骨、蹄、角)
- 0507100090105Other animal teeth powder and waste (bovine bone granules for industrial use)其他兽牙粉末及废料(工业用牛骨粒)
- 0507100090106Other powder and waste of animal teeth (sheep bone pellets for industrial use)其他兽牙粉末及废料(工业用羊骨粒)
- 0507100090107Other powder and waste of animal teeth (pig bone pellets for industrial use)其他兽牙粉末及废料(工业用猪骨粒)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.