Chapter 05Last updated May 5, 2026

Chapter 05 - Products of animal origin, not elsewhere specified or included (Sri Lanka Customs 2026)

38 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

38 of 38

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
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	-	Ex	-	-	2.5%	18%
0501.00.90	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
05.02Pigs', 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 thereof	kg	-	Free	-	10%	-	-	2.5%	18%
0502.90	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
05.04Pigs', Hogs' or boars' bristles and hair, badger hair and other brush making hair; waste of such bristles or hair.
0504.00	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.	kg	L	Free	-	Ex	-	-	2.5%	18%
05.05Skins 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	-	10%	-	Ex	-	-	2.5%	18%
0505.90	Other	kg	-	10%	-	Ex	-	-	2.5%	18%
05.06Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.
0506.10.10	Waste	kg	L	10%	-	Ex	-	-	2.5%	18%
0506.10.90	Other	kg	L	10%	-	Ex	-	-	2.5%	18%
0506.90.10	Waste	kg	L	10%	-	Ex	-	-	2.5%	18%
0506.90.90	Other	kg	L	10%	-	Ex	-	-	2.5%	18%
05.07Ivory, 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.
0507.10.10	Shark teeth	kg	-	10%	-	Ex	-	-	2.5%	18%
0507.10.90	Other	kg	-	10%	-	Ex	-	-	2.5%	18%
0507.90	Other	kg	-	10%	-	Ex	-	-	2.5%	18%
0508.00.10	Chanks	kg	-	10%	-	Ex	-	-	2.5%	18%
0508.00.20	Conch shells other than chanks	kg	-	10%	-	Ex	-	-	2.5%	18%
0508.00.90	Other	kg	-	10%	-	Ex	-	-	2.5%	18%
0510.00.10	Ambergirs	kg	L	10%	-	Ex	-	-	2.5%	18%
0510.00.90	Other	kg	L	10%	-	Ex	-	-	2.5%	18%
05.08Ivory, 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.
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.	-	-	-	-	-	-	-	-	-
05.10Ivory, 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.
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.	-	-	-	-	-	-	-	-	-
05.11Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
0511.10	Bovine semen	kg	-	Free	-	Ex	-	-	2.5%	18%
0511.91	Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 :	-	-	-	-	-	-	-	-	-
0511.91.10	Fish waste	kg	L	10%	-	Ex	-	-	2.5%	18%
0511.91.20	Artemia eggs	kg	-	Free	-	Ex	-	-	2.5%	Ex
0511.91.30	Shark jaws	kg	-	10%	-	Ex	-	-	2.5%	18%
0511.91.40	Cuttlefish,squid and milkfish (chano) in small sizes, unfit for human consumption and certified by the Ministry of Fisheries & Aquatic Resources Development for use as fishing baits	kg	L	10%	-	10%	-	-	2.5%	18%
0511.91.90	Other	kg	L	10%	-	10%	-	-	2.5%	18%
0511.99	Other :	-	-	-	-	-	-	-	-	-
0511.99.10	Fellmongery waste	kg	L	10%	-	Ex	-	-	2.5%	18%
0511.99.20	Swine semen	kg	-	Free	-	Ex	-	-	2.5%	18%
0511.99.30	Goat semen	kg	-	Free	-	10%	-	-	2.5%	18%
0511.99.40	Embryos	kg	L	Free	-	Ex	-	-	2.5%	18%
0511.99.50	Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material	kg	-	Free	-	Ex	-	-	2.5%	18%
0511.99.60	Natural sponges of animal origin	kg	-	10%	-	Ex	-	-	2.5%	18%
0511.99.70	Operculum of chicoreas ramosus (Nakla or operculum of murex)	kg	L	10%	-	Ex	-	-	2.5%	18%
0511.99.90	Other	kg	L	10%	-	Ex	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.

Chapter 05Last updated May 5, 2026

Chapter 05 - Products of animal origin, not elsewhere specified or included (Sri Lanka Customs 2026)

38 tariff codes · Sri Lanka Customs Tariff 2026

Need the full duty breakdown for a specific code in this chapter?

Calculate import duty →

38 of 38

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
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	-	Ex	-	-	2.5%	18%
0501.00.90	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
05.02Pigs', 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 thereof	kg	-	Free	-	10%	-	-	2.5%	18%
0502.90	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
05.04Pigs', Hogs' or boars' bristles and hair, badger hair and other brush making hair; waste of such bristles or hair.
0504.00	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.	kg	L	Free	-	Ex	-	-	2.5%	18%
05.05Skins 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	-	10%	-	Ex	-	-	2.5%	18%
0505.90	Other	kg	-	10%	-	Ex	-	-	2.5%	18%
05.06Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.
0506.10.10	Waste	kg	L	10%	-	Ex	-	-	2.5%	18%
0506.10.90	Other	kg	L	10%	-	Ex	-	-	2.5%	18%
0506.90.10	Waste	kg	L	10%	-	Ex	-	-	2.5%	18%
0506.90.90	Other	kg	L	10%	-	Ex	-	-	2.5%	18%
05.07Ivory, 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.
0507.10.10	Shark teeth	kg	-	10%	-	Ex	-	-	2.5%	18%
0507.10.90	Other	kg	-	10%	-	Ex	-	-	2.5%	18%
0507.90	Other	kg	-	10%	-	Ex	-	-	2.5%	18%
0508.00.10	Chanks	kg	-	10%	-	Ex	-	-	2.5%	18%
0508.00.20	Conch shells other than chanks	kg	-	10%	-	Ex	-	-	2.5%	18%
0508.00.90	Other	kg	-	10%	-	Ex	-	-	2.5%	18%
0510.00.10	Ambergirs	kg	L	10%	-	Ex	-	-	2.5%	18%
0510.00.90	Other	kg	L	10%	-	Ex	-	-	2.5%	18%
05.08Ivory, 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.
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.	-	-	-	-	-	-	-	-	-
05.10Ivory, 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.
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.	-	-	-	-	-	-	-	-	-
05.11Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
0511.10	Bovine semen	kg	-	Free	-	Ex	-	-	2.5%	18%
0511.91	Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 :	-	-	-	-	-	-	-	-	-
0511.91.10	Fish waste	kg	L	10%	-	Ex	-	-	2.5%	18%
0511.91.20	Artemia eggs	kg	-	Free	-	Ex	-	-	2.5%	Ex
0511.91.30	Shark jaws	kg	-	10%	-	Ex	-	-	2.5%	18%
0511.91.40	Cuttlefish,squid and milkfish (chano) in small sizes, unfit for human consumption and certified by the Ministry of Fisheries & Aquatic Resources Development for use as fishing baits	kg	L	10%	-	10%	-	-	2.5%	18%
0511.91.90	Other	kg	L	10%	-	10%	-	-	2.5%	18%
0511.99	Other :	-	-	-	-	-	-	-	-	-
0511.99.10	Fellmongery waste	kg	L	10%	-	Ex	-	-	2.5%	18%
0511.99.20	Swine semen	kg	-	Free	-	Ex	-	-	2.5%	18%
0511.99.30	Goat semen	kg	-	Free	-	10%	-	-	2.5%	18%
0511.99.40	Embryos	kg	L	Free	-	Ex	-	-	2.5%	18%
0511.99.50	Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material	kg	-	Free	-	Ex	-	-	2.5%	18%
0511.99.60	Natural sponges of animal origin	kg	-	10%	-	Ex	-	-	2.5%	18%
0511.99.70	Operculum of chicoreas ramosus (Nakla or operculum of murex)	kg	L	10%	-	Ex	-	-	2.5%	18%
0511.99.90	Other	kg	L	10%	-	Ex	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.