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Home›HSN›Chapter 41›HSN 4101 90 10

Of cow, including cow calf

Raw hides and skins of cow or cow calf

AQCS CLEARANCE

HSN 4101 90 10 (Of cow, including cow calf) is subject to Animal Quarantine and Certification Services (AQCS) sanitary clearance under the Live Stock Importation Act, with a mandatory veterinary health certificate and compulsory testing through designated laboratories. The Directorate General of Foreign Trade (DGFT) import policy applies as an overlay, and import of seal skin in any form under Chapter 41 is absolutely prohibited per DGFT Notification 59/2015-2020.

What this is
HSN code
4101 90 10
Chapter
41 · Raw hides and skins (other than furskins) and leather
Primary regulator
AQCS · Live Stock Importation Act (sanitary clearance, veterinary health certificate)
Customs documentation
  • Health Certificate from AQCS
  • Veterinary Health Certificate from exporting country
  • Import policy declaration from DGFT
Applicable Partner Government Agencies
AQCSAQCS·Animal Quarantine and Certification Services

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.

Compliance steps
  1. 1
    Obtain and upload the Health Certificate (document code 6360AQ) in e-Sanchit before filing the bill of entry. For consignments listed in Annexure A (Sl. No. 1) of CBIC Circular 24/2022-Cus dated 28-11-2022, the veterinary health certificate issued by the exporting country must also be uploaded under document code 853AQ1.
    CBIC Circular 24/2022-Cus dated 28-11-2022 · document codes 6360AQ and 853AQ1
  2. 2
    Submit the consignment for compulsory testing through the designated laboratories specified by the Ministry of Fisheries, Animal Husbandry and Dairying. The applicable laboratory is determined by the source animal and must be strictly followed; non-compliance will prevent customs out-of-charge.
    OM dated 20-02-2025 issued by Ministry of Fisheries, Animal Husbandry and Dairying, File No. L-110110/17/2017-Trade (E-2957)
  3. 3
    Verify that the consignment does not contain seal skin in any form. Import of seal skin is absolutely prohibited under the ITC (HS) import policy; any consignment found to contain seal skin is liable to confiscation and DGFT enforcement.
    DGFT Notification 59/2015-2020 dated 28-03-2018
A word of counsel

The most common error on this tariff line is uploading only the Health Certificate (6360AQ) while overlooking the separate veterinary health certificate under document code 853AQ1, which is an independent AQCS requirement for the CTIs listed in Annexure A of CBIC Circular 24/2022-Cus. Both documents must be present in e-Sanchit before the proper officer issues out-of-charge; a bill of entry with only one of the two codes triggers detention and demurrage pending the missing upload.

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Frequently asked
Does HSN 4101 90 10 require BIS certification?
No, raw hides and skins of bovine animals are outside the BIS Quality Control Order regime. Import is governed by Animal Quarantine and Certification Services sanitary clearance requirements, with DGFT policy controls including an absolute prohibition on seal skin imports under DGFT Notification 59/2015-2020.
Are both document codes 6360AQ and 853AQ1 mandatory at the bill of entry?
Yes. The Health Certificate (6360AQ) is required for all PGA-facilitated bills, and the veterinary health certificate from the exporting country (853AQ1) is additionally required for the CTIs listed in Annexure A (Sl. No. 1) of CBIC Circular 24/2022-Cus dated 28-11-2022; absence of either delays out-of-charge.
What is the consequence of importing a consignment that includes seal skin?
Import of seal skin in any form is absolutely prohibited under DGFT Notification 59/2015-2020; the consignment is liable to seizure and confiscation, and the importer faces monetary penalty and DGFT enforcement action regardless of the status of other documents.
Last verified against gazette notifications: 2026-05-16. Source: AQCS / DGFT / Indian Customs CUSDATA.
Related
ChapterChapter 41 · Raw hides and skins (other than furskins) and leatherHSNRAW HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS (FRESH OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHERPREPARED), WHETHER OR NOT DEHAIRED OR SPLITHSNOther, including butts, bends and bellies: