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Other

Raw bovine and equine hides and skins, other cuts

AQCS CLEARANCE

HSN 4101 90 90 (Other raw bovine and equine hides and skins, including butts, bends and bellies) is subject to Animal Quarantine and Certification Services (AQCS) veterinary clearance under the animal quarantine import regime. The Directorate General of Foreign Trade (DGFT) ITC (HS) policy applies as a concurrent overlay, including an absolute prohibition on seal skin in any form under DGFT Notification 59/2015-2020 dated 28-03-2018.

What this is
HSN code
4101 90 90
Chapter
41 · Raw hides and skins (other than furskins) and leather
Primary regulator
AQCS · Animal quarantine import regime (veterinary health certification)
Customs documentation
  • Health Certificate from AQCS
  • Veterinary Health Certificate from exporting country
  • ITC (HS) policy compliance 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 a veterinary health certificate issued by the competent authority of the exporting country and upload it in e-Sanchit under document code 853AQ1 before filing the bill of entry. This document is mandatory for the customs tariff items listed in Annexure A (Sl. No. 1) of CBIC Circular 24/2022-Cus dated 28-11-2022.
    CBIC Circular 24/2022-Cus dated 28-11-2022 · document code 853AQ1
  2. 2
    Upload the health certificate (document code 6360AQ) in e-Sanchit prior to out-of-charge. The AQCS NOC is a prerequisite to customs clearance; consignments on PGA-facilitated bills must have both 853AQ1 and 6360AQ verified by the proper officer before release.
    CBIC Circular 24/2022-Cus dated 28-11-2022 · document code 6360AQ
  3. 3
    Ensure the consignment is subjected to mandatory compulsory testing through designated laboratories as specified by the Ministry of Fisheries, Animal Husbandry and Dairying, with the laboratory assigned depending on the source animal. This requirement applies per the OM dated 20-02-2025 issued under File No. L-110110/17/2017-Trade (E-2957).
    OM dated 20-02-2025, Ministry of Fisheries, Animal Husbandry and Dairying, File No. L-110110/17/2017-Trade (E-2957)
A word of counsel

The single most common error on this tariff line is importing raw hides without confirming that the veterinary health certificate bears the exact format and competent-authority credentials required under the AQCS regime — a health certificate issued by a non-recognised authority will not satisfy document code 853AQ1 and the consignment faces detention and mandatory retesting at the importer's cost. Separately, importers carrying mixed lots should verify at origin that no seal skin in any form is included; DGFT Notification 59/2015-2020 imposes an absolute prohibition, and inclusion triggers confiscation regardless of the proportion within the consignment.

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Frequently asked
Does HSN 4101 90 90 require BIS certification?
No, raw hides and skins are not within the BIS Quality Control Order regime. Import is governed by Animal Quarantine and Certification Services veterinary clearance, with ITC (HS) policy controls administered by the Directorate General of Foreign Trade, including an absolute prohibition on seal skin under DGFT Notification 59/2015-2020.
What are the document codes required in e-Sanchit for this tariff line?
Two documents must be uploaded: the veterinary health certificate from the exporting country under document code 853AQ1, and the health certificate under document code 6360AQ, both mandatory before customs out-of-charge per CBIC Circular 24/2022-Cus dated 28-11-2022.
Does the prohibition on seal skin apply even if seal skin forms a minor part of a mixed consignment?
Yes. The ITC (HS) policy prohibition under DGFT Notification 59/2015-2020 applies to seal skin in any form; inclusion in a mixed consignment renders the prohibited portion liable to confiscation under the Customs Act, 1962 and DGFT enforcement.
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: