Other

Tanned or crust hides and skins of bovine or equine animals

AQCS CLEARANCE

HSN 4104 19 00 (tanned or crust hides and skins of bovine or equine animals, without hair on) is subject to Animal Quarantine and Certification Services (AQCS) sanitary clearance under 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) imposes an absolute prohibition on the import of seal skin in any form under DGFT Notification 59/2015-2020. A tanning-declaration exemption pathway is available in lieu of a formal AQCS NOC where specified conditions are met.

What this is

HSN code

4104 19 00

Chapter

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

Primary regulator

AQCS · S.O. 2666(E) dated 16-10-2014 as amended by S.O. 4953(E) dated 02-12-2021

Customs documentation

Health Certificate from AQCS
Tanning declaration from exporter
AQ002 statement 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 foreign manufacturer's authorised officer inscribes a declaration on the commercial invoice — accompanying each consignment — stating that the product has undergone the irreversible process of tanning, in terms of Office Memorandum F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021. When this declaration is present, a formal AQCS NOC is not required; upload the Health Certificate (document code 6360AQ) or the invoice-declaration in e-Sanchit before out-of-charge.
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 · CBIC letter F.No. DGSYS/APP/ICES/4/2021 dated 08-08-2022
2
At the bill of entry item level, submit declaration code AQ002 certifying that the invoice issued by the authorised officer of the manufacturer in the exporting country contains the irreversible-tanning declaration. This declaration is listed under Annexure B of CBIC Circular 24/2022-Cus dated 28-11-2022 and is mandatory for this CTI.
CBIC Circular 24/2022-Cus dated 28-11-2022 (Annexure B)
3
Verify that the product being imported is not seal skin in any form. Import of seal skin, regardless of processing stage or country of origin, is absolutely prohibited under the ITC (HS) policy administered by DGFT. Misclassification of seal-origin leather under this CTI attracts confiscation and prosecution.
DGFT Notification 59/2015-2020 dated 28-03-2018

A word of counsel

The most common error on this tariff line is assuming that the tanning-declaration exemption entirely replaces all AQCS documentation formalities. Where the invoice-level declaration is absent or incomplete, customs is authorised to draw samples for testing at the importer's cost in consultation with the regional AQCS quarantine officer — an outcome that causes detention, demurrage, and ground rent pending test results. The declaration must be on the commercial invoice itself, issued by the manufacturer's authorised officer; a separate importer's self-declaration does not satisfy the condition under S.O. 4953(E).

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Frequently asked

Does HSN 4104 19 00 require BIS certification?

No, tanned or crust hides and skins of bovine or equine animals fall outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by Animal Quarantine and Certification Services clearance under S.O. 4953(E) dated 02-12-2021, with an AQCS NOC waiver available where the irreversible-tanning declaration is present on the invoice.

When is the formal AQCS NOC waived, and what document substitutes for it?

The AQCS NOC is waived when the authorised officer of the manufacturer in the exporting country provides a declaration on the commercial invoice — per O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021 — stating the product has undergone the irreversible process of tanning; the Health Certificate (document code 6360AQ) or the invoice-declaration must still be uploaded in e-Sanchit.

Is there any product under this tariff line that is absolutely prohibited from import?

Yes. Seal skin in any form is absolutely prohibited under the ITC (HS) import policy per DGFT Notification 59/2015-2020 dated 28-03-2018; no licence or exemption pathway exists, and consignments of seal skin are liable to confiscation.

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