Of cow, including cow calf
Raw whole cow hides and skins, unsplit
HSN 4101 20 10 (raw whole hides and skins of cow, including cow calf) is subject to Animal Quarantine and Certification Services (AQCS) sanitary clearance, with a mandatory veterinary health certificate and compulsory laboratory testing under the Ministry of Fisheries, Animal Husbandry and Dairying's OM dated 20-02-2025. The Directorate General of Foreign Trade (DGFT) ITC (HS) policy applies as an overlay, and import of seal skin in any form is prohibited under DGFT Notification 59/2015-2020.
- Health Certificate from AQCS
- Veterinary Health Certificate from exporting country
- Import NOC from AQCS
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Upload the health certificate issued by the competent authority of the exporting country (document code 6360AQ) in e-Sanchit before filing the bill of entry. The AQCS NOC cannot be granted until this document is verified by the proper officer at the designated port.CBIC Circular 24/2022-Cus dated 28-11-2022 · document code 6360AQ
- 2Upload the veterinary health certificate issued by the exporting country under document code 853AQ1 in e-Sanchit, as mandated for the CTIs listed in Annexure A (Sl. No. 1) of CBIC Circular 24/2022-Cus. Both document codes 6360AQ and 853AQ1 must be present before out-of-charge is granted.CBIC Circular 24/2022-Cus dated 28-11-2022 · document code 853AQ1
- 3Ensure the consignment is routed through a designated laboratory for compulsory testing as prescribed in the Ministry of Fisheries, Animal Husbandry and Dairying OM dated 20-02-2025 (File No. L-110110/17/2017-Trade). The applicable laboratory is determined by the source animal; deviation from the designated laboratory assignment attracts detention pending re-testing.Ministry of Fisheries, Animal Husbandry and Dairying OM dated 20-02-2025 · File No. L-110110/17/2017-Trade (E-2957)
The most common error on this tariff line is uploading only the health certificate (6360AQ) and overlooking the separate veterinary health certificate requirement (853AQ1), which is a distinct AQCS documentary obligation under CBIC Circular 24/2022-Cus. A consignment with one certificate absent will be detained at the port of entry pending document rectification, accruing demurrage and ground rent. Additionally, confirm the product description excludes seal skin entirely — any admixture triggers the absolute prohibition under DGFT Notification 59/2015-2020.