In the dry state (crust)

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

DGFT CLEARANCE

HSN 4106 32 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 specific prohibition on seal skin in any form under DGFT Notification 59/2015-2020 dated 28 March 2018. A manufacturer's tanning declaration on invoice — confirming the product has undergone the irreversible process of tanning — substitutes the quarantine No-Objection Certificate for eligible livestock-product categories per S.O. 4593(E) dated 01 December 2021.

What this is

HSN code

4106 32 00

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 41

Customs documentation

Import policy compliance from DGFT
Tanning declaration from exporter
NOC from quarantine officer

Compliance steps

1
Confirm that the consignment does not contain seal skin in any form before filing the bill of entry. Import of seal skin is prohibited under the ITC (HS) policy; consignments found to contain seal skin are liable to confiscation and Restricted-import enforcement.
DGFT Notification 59/2015-2020 dated 28-03-2018
2
Where the applicable livestock-product category requires a quarantine No-Objection Certificate, verify whether the tanning-declaration substitute applies. If the authorised officer of the manufacturer in the exporting country provides a declaration on the invoice for each consignment confirming that the product has undergone the irreversible process of tanning, the NOC from the concerned quarantine officer is not required for the eligible categories under S.O. 2666(E) dated 16-10-2014 as amended.
S.O. 4593(E) dated 01-12-2021 · S.O. 2666(E) dated 16-10-2014

A word of counsel

The most common error on this tariff line is assuming that tanned or crust hides are categorically exempt from quarantine requirements. The tanning-declaration substitute under S.O. 4593(E) applies only to the specific livestock-product serial numbers listed in the Ministry of Agriculture notification; categories outside that list continue to require a No-Objection Certificate from the concerned quarantine officer. Importers should verify the precise serial-number mapping against the amended notification before relying on the invoice-declaration route.

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Frequently asked

Does HSN 4106 32 00 require BIS certification?

No, tanned or crust hides and skins in the dry state are not within the BIS Quality Control Order regime. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with a prohibition on seal skin and a quarantine-NOC or tanning-declaration requirement for eligible livestock-product categories.

Is the import of all seal skin prohibited, or only certain forms?

DGFT Notification 59/2015-2020 dated 28 March 2018 prohibits the import of seal skin in any form; there is no carve-out for tanned, crust, or processed forms under this HSN.

When does the manufacturer's tanning declaration on invoice replace the quarantine NOC?

The substitution applies only for the livestock-product categories listed at serial numbers (xix), (xx), (xxi), (xxii) and (xxiii) of paragraph 1 of S.O. 2666(E) dated 16-10-2014, as amended by S.O. 4593(E) dated 01-12-2021; all other categories continue to require the quarantine NOC.

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