Other

Tanned or crust hides and skins of bovine or equine animals

DGFT CLEARANCE

HSN 4104 49 00 (tanned or crust hides and skins of bovine, including buffalo, or equine animals, without hair on) is subject to Directorate General of Foreign Trade (DGFT) ITC (HS) import policy controls under Chapter 41, including a categorical prohibition on seal skin in any form. Animal-origin livestock-product controls under the Ministry of Agriculture S.O. 2666(E) dated 16-10-2014, as amended by S.O. 4593(E) dated 01-12-2021, apply as an additional overlay governing quarantine-officer NOC requirements.

What this is

HSN code

4104 49 00

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 41

Customs documentation

ITC (HS) policy compliance from DGFT
Tanning declaration from exporter
NOC from quarantine officer

Compliance steps

1
Confirm that the consignment does not contain seal skin in any form before filing the bill of entry. Import of seal skin under this CTI is categorically prohibited under the ITC (HS) policy; consignments found to contain seal skin are liable to confiscation.
DGFT Notification 59/2015-2020 dated 28-03-2018
2
For tanned livestock products falling under serial numbers (xix), (xx), (xxi), (xxii) and (xxiii) of paragraph 1 of the livestock-import notification, obtain a declaration on the invoice from the authorised officer of the manufacturer in the exporting country confirming that the product has undergone the irreversible process of tanning. This declaration substitutes the quarantine-officer NOC for the listed categories.
S.O. 4593(E) dated 01-12-2021, amending S.O. 2666(E) dated 16-10-2014, Ministry of Agriculture, Department of Animal Husbandry, Dairying and Fisheries

A word of counsel

The most common error on this tariff line is assuming that a tanning declaration automatically dispenses with all quarantine requirements across every product sub-category. The S.O. 4593(E) proviso applies only to the specific serial numbers listed in paragraph 1 of the livestock notification; hides and skins not falling within those serial numbers continue to require a NOC from the concerned quarantine officer, and presenting only an invoice declaration for out-of-scope categories will result in consignment detention.

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Frequently asked

Does HSN 4104 49 00 require BIS certification?

No, tanned or crust hides and skins of bovine or equine animals are not covered by any BIS Quality Control Order. Import is governed by DGFT ITC (HS) import policy controls under Chapter 41, with the seal-skin prohibition under DGFT Notification 59/2015-2020 and livestock-product quarantine controls under S.O. 2666(E) as amended by S.O. 4593(E).

When is the quarantine-officer NOC waived for this tariff line?

The NOC is waived only where the authorised officer of the manufacturer in the exporting country provides a declaration on the invoice that the product has undergone the irreversible process of tanning, and only for the livestock-product categories listed at serial numbers (xix), (xx), (xxi), (xxii) and (xxiii) of paragraph 1 of the livestock notification per S.O. 4593(E) dated 01-12-2021.

Is import of seal skin permitted under HSN 4104 49 00?

No. Import of seal skin in any form is prohibited under the ITC (HS) policy per DGFT Notification 59/2015-2020 dated 28-03-2018; consignments containing seal skin are subject to confiscation regardless of any other documentation.

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