In the dry state (crust)

Tanned or crust hides and skins, dry state (crust)

DGFT CLEARANCE

HSN 4106 22 00 (tanned or crust hides and skins of other animals, in the dry state) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with a categorical prohibition on seal skin in any form under DGFT Notification 59/2015-2020. For other tanned/crust hides, a manufacturer's tanning declaration on invoice may substitute the quarantine NOC requirement under S.O. 4593(E) dated 01-12-2021.

What this is

HSN code

4106 22 00

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 41 (seal skin prohibition; tanning-declaration regime)

Customs documentation

ITC (HS) policy declaration from DGFT
Tanning declaration from exporting manufacturer
NOC from quarantine officer where applicable

Compliance steps

1
Verify at the purchase-order stage that the goods are not seal skin in any form. Import of seal skin is categorically prohibited under the ITC (HS) policy; consignments identified as seal skin are liable to confiscation regardless of any accompanying documentation.
DGFT Notification 59/2015-2020 dated 28-03-2018
2
For tanned/crust hides covered under serial numbers (xix) to (xxiii) of paragraph 1 of the livestock-products notification, obtain a declaration on invoice from the authorised officer of the manufacturing facility in the exporting country confirming that the product has undergone the irreversible process of tanning. This declaration substitutes the quarantine NOC requirement under the amended proviso.
S.O. 4593(E) dated 01-12-2021 · S.O. 2666(E) dated 16-10-2014 · Para 3, sub-para (viii) of the GOI Ministry of Agriculture livestock-products notification

A word of counsel

The most common error on this tariff line is assuming the tanning declaration is universally available and that no quarantine scrutiny applies. The S.O. 4593(E) proviso applies specifically to products falling at the serial numbers listed in the livestock-products notification; hides or skins that do not satisfy the irreversible-tanning threshold remain subject to a quarantine NOC, and a missing NOC at the bill-of-entry stage results in consignment detention with accumulating demurrage until the document is produced or the consignment is re-exported.

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Frequently asked

Does HSN 4106 22 00 require BIS certification?

No; no BIS Quality Control Order covers tanned or crust hides and skins. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, including a categorical seal-skin prohibition and the tanning-declaration regime under S.O. 4593(E) dated 01-12-2021.

Is the manufacturer's tanning declaration on invoice sufficient to clear customs without a quarantine NOC?

Only for products at the specific serial numbers (xix), (xx), (xxi), (xxii) and (xxiii) of paragraph 1 of the livestock-products notification; for all other livestock products in this heading the quarantine NOC from the concerned quarantine officer remains mandatory.

What happens if a consignment contains seal skin declared under a broader description of other animal hides?

Import of seal skin in any form is prohibited under DGFT Notification 59/2015-2020; misdeclaration as another species exposes the importer to confiscation of the consignment and criminal liability under the Customs Act, 1962 in addition to DGFT enforcement action.

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