In the dry state (crust)

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

DGFT CLEARANCE

HSN 4106 92 00 (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), which prohibits the import of seal skin in any form and imposes a livestock-products quarantine regime on other tanned hides. Under S.O. 4593(E) dated 01-12-2021, the requirement for a No Objection Certificate from a quarantine officer is waived for hides that have undergone the irreversible process of tanning, provided the authorised officer of the manufacturer in the exporting country furnishes a declaration on invoice.

What this is

HSN code

4106 92 00

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 41 (livestock products quarantine regime)

Customs documentation

ITC (HS) policy compliance from DGFT
Manufacturer's tanning declaration from exporter
NOC from quarantine officer where applicable

Compliance steps

1
Verify at the sourcing stage that the consignment does not contain seal skin in any form. Import of seal skin is absolutely prohibited under the ITC (HS) policy; any consignment found to contain seal skin is liable to seizure and confiscation regardless of accompanying documentation.
ITC (HS) import policy, Chapter 41 — seal skin prohibition
2
For tanned hides covered under serial numbers (xix) to (xxiii) of paragraph 1 of the livestock-products import notification, obtain a declaration on invoice from the authorised officer of the manufacturer in the exporting country stating that the product has undergone the irreversible process of tanning. This declaration substitutes the otherwise-required No Objection Certificate from the quarantine officer.
S.O. 4593(E) dated 01-12-2021, amending S.O. 2666(E) dated 16-10-2014 (Ministry of Agriculture, Department of Animal Husbandry, Dairying and Fisheries)

A word of counsel

The most common error on this tariff line is presenting a general commercial invoice without the specific tanning-process declaration required under S.O. 4593(E), and then being routed through the quarantine channel for a NOC that could have been avoided. The manufacturer's declaration must appear on the invoice accompanying each individual consignment — a blanket certificate issued separately or once per contract does not satisfy the per-consignment condition, and its absence reinstates the full quarantine NOC requirement, causing detention and demurrage at the port of entry.

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Frequently asked

Does HSN 4106 92 00 require BIS certification?

No, no BIS Quality Control Order covers tanned or crust hides and skins. Import of this tariff line is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, with a seal-skin prohibition and a livestock-products quarantine regime modified by S.O. 4593(E) dated 01-12-2021.

When is a No Objection Certificate from the quarantine officer still required for this HSN?

The NOC waiver under S.O. 4593(E) applies only where the authorised officer of the manufacturer in the exporting country provides a per-consignment declaration on invoice confirming the irreversible tanning process; if that declaration is absent or deficient, the full quarantine NOC requirement under S.O. 2666(E) dated 16-10-2014 is reinstated.

Does the seal-skin prohibition apply to processed or finished seal-derived leather as well?

Yes. The ITC (HS) policy prohibits import of seal skin in any form, which encompasses raw, tanned, crust, and finished seal-derived leather under this tariff line.

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