Full grains, unsplit; grain splits

Tanned bovine and equine leather, full grain and grain splits

DGFT CLEARANCE

HSN 4104 41 00 (Full grains, unsplit; grain splits) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), under which seal skin in any form is prohibited and tanned bovine and equine hides must satisfy livestock-product quarantine conditions. A declaration by the authorised officer of the manufacturer in the exporting country confirming irreversible tanning, provided on the invoice accompanying each consignment, substitutes the quarantine No-Objection Certificate under S.O. 4593(E) dated 01-12-2021.

What this is

HSN code

4104 41 00

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 41

Customs documentation

Invoice declaration from foreign manufacturer
ITC (HS) policy compliance from DGFT
Quarantine NOC from competent authority

Compliance steps

1
Verify that the goods are not seal skin in any form before filing the bill of entry; import of seal skin is absolutely prohibited under the ITC (HS) policy. The prohibition applies regardless of tanning or processing state, and consignments found to contain seal skin are liable to seizure and confiscation.
DGFT Notification 59/2015-2020 dated 28-03-2018
2
Ensure the authorised officer of the manufacturer in the exporting country provides a declaration on the commercial invoice accompanying each consignment stating that the product has undergone the irreversible process of tanning. This declaration substitutes the quarantine NOC for tanned livestock products listed at serial numbers (xix), (xx), (xxi), (xxii) and (xxiii) of paragraph 1 of the notified order.
S.O. 4593(E) dated 01-12-2021 · S.O. 2666(E) dated 16-10-2014

A word of counsel

The most common error on this tariff line is presenting a quarantine NOC as the clearance mechanism when the consignment already carries a compliant manufacturer's tanning declaration on the invoice. Conversely, importers who omit the declaration — relying on the apparent simplicity of the tanned-leather category — face detention pending a quarantine officer's NOC that could have been avoided at the procurement stage. Confirm the declaration is present, correctly worded, and signed by the authorised officer before the consignment departs.

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Frequently asked

Does HSN 4104 41 00 require BIS certification?

No, tanned bovine and equine leather falls outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with a livestock-product quarantine overlay under S.O. 4593(E) dated 01-12-2021.

Does the manufacturer's tanning declaration on the invoice eliminate the need for a quarantine NOC in all cases?

Only where the goods qualify as tanned livestock products within the categories listed at serial numbers (xix) to (xxiii) of paragraph 1 of the notified order; for products outside those categories, the quarantine NOC from the concerned quarantine officer remains required under S.O. 2666(E) dated 16-10-2014.

What is the consequence of importing seal skin classified under this tariff line?

Import of seal skin in any form is prohibited under DGFT Notification 59/2015-2020; consignments are liable to seizure and confiscation, and the importer faces enforcement under the ITC (HS) policy as well as applicable customs penalty provisions.

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