Full grains, unsplit; grain splits

Tanned bovine and equine hides, full grains and grain splits

AQCS CLEARANCE

HSN 4104 11 00 (Full grains, unsplit; grain splits) is subject to Animal Quarantine and Certification Services (AQCS) clearance under the livestock-products import regime governed by S.O. 2666(E) dated 16-10-2014, as amended by S.O. 4953(E) dated 02-12-2021. The Directorate General of Foreign Trade (DGFT) policy designates import of seal skin in any form as prohibited under DGFT Notification 59/2015-2020 dated 28-03-2018. A tanning-process declaration on the exporter's invoice may substitute for the AQCS Health Certificate where the amended proviso conditions are met.

What this is

HSN code

4104 11 00

Chapter

41 · Raw hides and skins (other than furskins) and leather

Primary regulator

AQCS · Livestock products import regime, S.O. 2666(E) as amended by S.O. 4953(E) dated 02-12-2021

Customs documentation

Health Certificate from AQCS
Tanning-process declaration from exporter
Statement code AQ002 declaration to CBIC

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
Ensure the invoice accompanying each consignment carries a declaration by the authorised officer of the manufacturer in the exporting country stating that the product has undergone the irreversible process of tanning, in terms of O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021. In the absence of this declaration, AQCS NOC from the concerned quarantine officer is required before out-of-charge, and customs may draw samples for testing at the importer's cost.
S.O. 4953(E) dated 02-12-2021 · O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021
2
Upload the Health Certificate (document code 6360AQ) or the tanning-process declaration in e-Sanchit before filing the bill of entry. At item level, submit statement code AQ002 certifying that the exporter's invoice contains the tanning declaration per Circular 24/2022-Cus dated 28-11-2022.
CBIC Circular 24/2022-Cus dated 28-11-2022 · Pr.ADG(ICES) letter F.No.DGSYS/APP/ICES/4/2021 dated 08-08-2022
3
Verify the product description excludes seal skin in any form. Import of seal skin is prohibited under the ITC (HS) policy; even tanned or processed seal-derived material falling within Chapter 41 attracts outright prohibition and confiscation.
DGFT Notification 59/2015-2020 dated 28-03-2018

A word of counsel

The most common error on this tariff line is assuming that any tanned hide automatically bypasses AQCS clearance without further formality. The exemption is conditional on a specific declaration by the authorised officer of the manufacturer — not merely a general invoice description of the product as tanned leather. Where the declaration is absent or imprecise, customs will route the bill to AQCS for a formal NOC and may draw samples for testing entirely at the importer's cost, triggering detention and demurrage at the port of entry.

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Frequently asked

Does HSN 4104 11 00 require BIS certification?

No, tanned bovine and equine hides fall outside the BIS Quality Control Order regime. Import is governed by Animal Quarantine and Certification Services under S.O. 2666(E) as amended by S.O. 4953(E) dated 02-12-2021, with an ITC (HS) prohibition on seal skin administered by DGFT.

What exactly must the tanning-process declaration on the invoice state, and which document code is used in e-Sanchit?

The declaration must be made by the authorised officer of the manufacturer in the exporting country, stating that the product has undergone the irreversible process of tanning per O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021; the Health Certificate is uploaded under document code 6360AQ and the item-level statement is submitted under code AQ002.

What happens if the tanning declaration is missing or deficient at the time of customs examination?

Customs may draw samples for applicable testing in consultation with the regional quarantine officer of Animal Quarantine and Certification Services, entirely at the importer's cost, and out-of-charge is withheld until either AQCS NOC is obtained or the deficiency is resolved.

Last verified against gazette notifications: 2026-05-16. Source: AQCS / DGFT / Indian Customs CUSDATA.