Of reptiles

Tanned or crust reptile hides and skins, without hair

AQCS CLEARANCE

HSN 4106 40 00 (Of reptiles) is subject to Animal Quarantine and Certification Services (AQCS) clearance under S.O. 2666(E) dated 16-10-2014, as amended by S.O. 4953(E) dated 02-12-2021, with a conditional exemption from the AQCS NOC where the exporting-country manufacturer's authorised officer declares on invoice that the product has undergone the irreversible process of tanning. Import of seal skin in any form is prohibited under the ITC (HS) policy administered by the Directorate General of Foreign Trade (DGFT). The declaration exemption route requires the importer to submit statement code AQ002 at item level in e-Sanchit per Circular 24/2022-Cus.

What this is

HSN code

4106 40 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 manufacturer
Statement code 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
Determine which clearance route applies: either obtain an AQCS NOC through the standard quarantine route, or ensure the authorised officer of the manufacturer in the exporting country places a declaration on the commercial invoice stating that the product has undergone the irreversible process of tanning, per O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021. Upload the Health Certificate (document code 6360AQ) or the invoice-declaration in e-Sanchit before the bill of entry is filed.
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
2
File the mandatory importer declaration under statement code AQ002 at item level for this CTI, as listed in Annexure B of Circular 24/2022-Cus dated 28-11-2022, certifying that the manufacturer's invoice carries the irreversible-tanning declaration. Absence of this declaration authorises the proper officer to draw samples for testing at the importer's cost, in consultation with the AQCS regional quarantine officer.
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
Verify the tariff line does not cover seal skin in any form. Import of seal skin is absolutely prohibited under the ITC (HS) policy; confirm the species description in the commercial invoice and any supporting documentation before shipping.
DGFT Notification 59/2015-2020 dated 28-03-2018

A word of counsel

The irreversible-tanning declaration is not a formality — it is the operative trigger for the AQCS-NOC exemption, and the declaration must originate from the authorised officer of the manufacturer in the exporting country, not from the exporter or a freight forwarder. A declaration placed by the wrong signatory or absent from the invoice at the time of bill-of-entry filing forfeits the exemption entirely, and customs will proceed to sample the consignment at the importer's cost before granting out-of-charge — generating both laboratory delay and demurrage.

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Frequently asked

Does HSN 4106 40 00 require BIS certification?

No, tanned or crust reptile hides and skins fall outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by Animal Quarantine and Certification Services clearance under S.O. 2666(E) as amended by S.O. 4953(E) dated 02-12-2021, with a conditional tanning-declaration exemption from the AQCS NOC.

When is the AQCS NOC waived for reptile leather imports?

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

Is the import of any reptile-derived leather prohibited?

Import of seal skin in any form — including tanned or crust presentations — is prohibited under the ITC (HS) policy per DGFT Notification 59/2015-2020 dated 28-03-2018; all other reptile hides and skins are importable subject to AQCS clearance or the tanning-declaration exemption route.

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