In the wet state (including wet-blue)

Tanned or crust hides and skins of other animals, wet state

AQCS CLEARANCE

HSN 4106 31 00 (tanned or crust hides and skins 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) ITC (HS) policy prohibits the import of seal skin in any form, and qualifying tanned consignments may obtain an AQCS-NOC exemption where the authorised officer of the foreign manufacturer provides a tanning-process declaration on the invoice.

What this is

HSN code

4106 31 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 exporter
AQ002 statement 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
Verify that the consignment does not contain seal skin in any form; seal skin imports are absolutely prohibited under the ITC (HS) policy regardless of the state or processing level. File the bill of entry only after confirming the species identity of the hides or skins.
DGFT Notification 59/2015-2020 dated 28-03-2018
2
Where the foreign manufacturer's authorised officer has declared on the invoice that the product has undergone the irreversible process of tanning, upload this invoice-declaration in e-Sanchit and submit statement code AQ002 at item level on the bill of entry. This declaration substitutes the AQCS NOC for qualifying consignments listed in Annexure B of Circular 24/2022-Cus dated 28-11-2022.
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
3
Where the invoice-level tanning declaration is absent, upload the AQCS Health Certificate (document code 6360AQ) in e-Sanchit before the bill of entry is filed. In the absence of both the declaration and the health certificate, customs may draw samples for testing in consultation with the regional AQCS quarantine officer at the importer's cost before granting out-of-charge.
O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021 · Pr.ADG(ICES) letter F.No.DGSYS/APP/ICES/4/2021 dated 08-08-2022

A word of counsel

The most common error on this tariff line is presenting a Health Certificate (6360AQ) as the default document without confirming whether the invoice already carries the authorised-officer tanning declaration, or conversely, relying on the tanning-declaration exemption without uploading it in e-Sanchit and submitting the AQ002 statement code at item level. Either omission causes customs to treat the consignment as lacking AQCS clearance, triggering sample-drawing and quarantine testing at the importer's expense before out-of-charge is granted.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 4106 31 00 require BIS certification?

No, tanned hides and skins in the wet state fall outside 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 an ITC (HS) policy overlay administered by DGFT that prohibits seal skin in any form.

When is the AQCS NOC waived, and what must the importer upload instead?

The NOC is waived when the authorised officer of the manufacturer in the exporting country declares on the invoice that the product has undergone the irreversible process of tanning; the importer must upload this invoice-declaration in e-Sanchit and submit statement code AQ002 at item level per CBIC Circular 24/2022-Cus dated 28-11-2022.

What happens if the tanning declaration is missing and no Health Certificate is available?

Customs may draw samples for applicable testing in consultation with the regional AQCS quarantine officer, entirely at the importer's cost, and out-of-charge is withheld until testing is completed and cleared.

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