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In the wet state (including wet-blue)

Tanned hides and skins of other animals, wet state

AQCS CLEARANCE

HSN 4106 21 00 (tanned or crust hides and skins of other animals in the wet state, including wet-blue) is subject to Animal Quarantine and Certification Services (AQCS) oversight 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) administers an absolute prohibition on the import of seal skin in any form under DGFT Notification 59/2015-2020. Tanned hides that carry an authorised-manufacturer declaration of irreversible tanning on the commercial invoice are exempt from AQCS NOC and quarantine requirements.

What this is
HSN code
4106 21 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 exporting manufacturer
  • Statement AQ002 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. 1
    Ensure the authorised officer of the foreign manufacturer endorses a declaration on the commercial invoice, accompanying each consignment, that the product has undergone the irreversible process of tanning. This declaration, uploaded in e-Sanchit under Health Certificate document code 6360AQ, substitutes the AQCS NOC requirement under O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021.
    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. 2
    Submit the importer declaration under statement code AQ002 at item level at the bill-of-entry stage, certifying that the invoice from the authorised manufacturer contains the irreversible-tanning declaration in terms of O.M. dated 17-12-2021. Absence of the AQ002 declaration may trigger sample-drawing by the proper officer of customs in consultation with the regional AQCS quarantine officer, 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. 3
    Verify that no consignment in the shipment contains seal skin in any form. Import of seal skin is absolutely prohibited under DGFT Notification 59/2015-2020 dated 28-03-2018, irrespective of the tanning status of the hide; inclusion of seal skin in a mixed consignment renders the entire consignment liable to confiscation.
    DGFT Notification 59/2015-2020 dated 28-03-2018
A word of counsel

The most common error on this tariff line is treating the irreversible-tanning declaration as a formality and uploading it after the bill of entry is filed. The declaration must appear on the commercial invoice and be uploaded in e-Sanchit before out-of-charge; a consignment that arrives without it is treated as an undeclared livestock product subject to full AQCS quarantine examination, sample-testing at the importer's cost, and potential detention — the declaration cannot be retrospectively substituted by an AQCS NOC once samples have been drawn.

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Frequently asked
Does HSN 4106 21 00 require BIS certification?
No, tanned hides and skins in the wet state are not within the BIS Quality Control Order regime. Import is governed by Animal Quarantine and Certification Services under S.O. 2666(E) as amended by S.O. 4953(E) dated 02-12-2021, with a DGFT absolute prohibition on seal skin under Notification 59/2015-2020.
When is the AQCS NOC waived for this tariff line?
The NOC is waived when the authorised officer of the exporting manufacturer gives a declaration on the invoice stating the product has undergone the irreversible process of tanning, the importer submits statement code AQ002 at item level, and document code 6360AQ is uploaded in e-Sanchit before out-of-charge.
What happens if the tanning declaration is missing from the invoice at the time of customs examination?
In the absence of the declaration, the proper officer of customs may draw samples for applicable testing in consultation with the regional AQCS quarantine officer, entirely at the importer's cost, and may withhold out-of-charge until testing results confirm compliance.
Last verified against gazette notifications: 2026-05-16. Source: AQCS / DGFT / Indian Customs CUSDATA.
Related
ChapterChapter 41 · Raw hides and skins (other than furskins) and leatherHSNTANNED OR CRUST HIDES AND SKINS OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT BUT NOT FURTHER PREPAREDHSN4106 22 00 · Tanned or crust hides and skins, dry state (crust)