In the dry state (crust)

Tanned or crust sheepskin or lambskin, dry state

DGFT CLEARANCE

HSN 4105 30 00 (tanned or crust skins of sheep or lambs in the dry state) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which prohibits import of seal skin in any form under DGFT Notification 59/2015-2020 dated 28-03-2018. Import of this livestock product is additionally governed by S.O. 2666(E) dated 16-10-2014 (as amended by S.O. 4593(E) dated 01-12-2021), under which a No Objection Certificate from the quarantine officer is waived where the authorised officer of the exporting-country manufacturer declares on invoice that the product has undergone the irreversible process of tanning.

What this is

HSN code

4105 30 00

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 41; S.O. 4593(E) dated 01-12-2021

Customs documentation

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

Compliance steps

1
Confirm the consignment does not contain seal skin in any form; import of seal skin is prohibited under the ITC (HS) policy. Tanned or crust sheep and lamb skins are otherwise importable, subject to the livestock-product NOC or declaration regime.
DGFT Notification 59/2015-2020 dated 28-03-2018
2
Where the consignment falls within the livestock products listed at serial numbers (xix), (xx), (xxi), (xxii) or (xxiii) of paragraph 1 of S.O. 2666(E), obtain a declaration on invoice from the authorised officer of the manufacturer in the exporting country confirming the product has undergone the irreversible process of tanning. This declaration substitutes the quarantine NOC for those listed serial numbers.
S.O. 2666(E) dated 16-10-2014 as amended by S.O. 4593(E) dated 01-12-2021

A word of counsel

The most common error on this tariff line is presenting the consignment without the tanning declaration on the invoice and then seeking a quarantine NOC at the port — a process that causes consignment detention and demurrage while the quarantine officer is engaged. The declaration must be on the commercial invoice accompanying the consignment, not as a separate post-arrival document; customs out-of-charge will not be granted until the invoice-level declaration is present and verified.

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Frequently asked

Does HSN 4105 30 00 require BIS certification?

No, tanned or crust sheepskin and lambskin in the dry state is not subject to any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade and the livestock-product regime under S.O. 4593(E) dated 01-12-2021.

Is a quarantine NOC required at the bill of entry for dry-state crust skins?

The quarantine NOC is waived when the authorised officer of the exporting-country manufacturer provides a declaration on invoice that the product has undergone the irreversible process of tanning, per S.O. 2666(E) as amended by S.O. 4593(E) dated 01-12-2021; if that declaration is absent, the NOC from the quarantine officer remains mandatory.

Are any sheep or lamb skin imports prohibited under this tariff line?

Yes. 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 and are not eligible for re-export facilitation under the prohibited-goods regime.

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