In the wet state (including wet-blue)

Tanned or crust sheep and lamb skins, wet state (wet-blue)

AQCS CLEARANCE

HSN 4105 10 00 (tanned or crust sheep and lamb skins in the wet state, including wet-blue) is subject to Animal Quarantine and Certification Services (AQCS) oversight under the livestock-products import regime, with an exemption from the AQCS NOC requirement where the exporting country's authorised manufacturer officer declares on the invoice that the product has undergone the irreversible process of tanning. The tariff line is also subject to Directorate General of Foreign Trade (DGFT) policy, which prohibits import of seal skin in any form.

What this is

HSN code

4105 10 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))

Customs documentation

Health Certificate from AQCS
Tanning declaration from exporting manufacturer
Invoice 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 authorised officer of the manufacturer in the exporting country provides a declaration on the invoice accompanying each consignment stating that the product has undergone the irreversible process of tanning. Upload this declaration and, where obtained, the Health Certificate (document code 6360AQ) in e-Sanchit before filing the bill of entry. Where this declaration is absent, AQCS NOC is required 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 Circular 24/2022-Cus dated 28-11-2022
2
At item level on the bill of entry, enter the declaration under statement code AQ002 certifying that the invoice from the authorised officer of the manufacturer in the exporting country contains the irreversible-tanning declaration in terms of O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021. Failure to submit this declaration may result in customs drawing samples for testing at the importer's cost.
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
Confirm the consignment does not include seal skin in any form, which is absolutely prohibited under the ITC (HS) import policy. Consignments found to contain seal skin are liable to confiscation and enforcement under DGFT Notification 59/2015-2020 dated 28-03-2018.
DGFT Notification 59/2015-2020 dated 28-03-2018

A word of counsel

The most common error on this tariff line is treating the tanning-declaration exemption as automatic. The exemption from AQCS NOC under S.O. 4953(E) is conditional on the declaration appearing on the invoice itself — a separate letter or post-clearance document does not satisfy the condition. Where the declaration is absent or incomplete, customs is entitled to draw samples for quarantine testing at the importer's cost, and the consignment remains held pending out-of-charge until the matter is resolved with the concerned AQCS regional officer.

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Frequently asked

Does HSN 4105 10 00 require BIS certification?

No, tanned or crust sheep and lamb skins fall outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by Animal Quarantine and Certification Services under the livestock-products import regime, with the AQCS NOC requirement conditionally waived where the irreversible-tanning declaration appears on the invoice.

When is the AQCS Health Certificate (document code 6360AQ) required and when can it be substituted by the tanning declaration?

Where the authorised officer of the manufacturer in the exporting country provides the irreversible-tanning declaration on the invoice, the AQCS NOC is not required per O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021; the Health Certificate (6360AQ) must still be uploaded in e-Sanchit where obtained, and customs may require it where the declaration is absent.

Is import of all types of skin under HSN 4105 10 00 permitted?

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 liable to confiscation regardless of tanning status.

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