Full grains, unsplit

Full grain unsplit bovine and equine leather, hair-off

DGFT CLEARANCE

HSN 4107 11 00 (Full grains, unsplit) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), under which seal skin in any form is prohibited and tanned bovine or equine leather is subject to a livestock-products declaration requirement. Under S.O. 4593(E) dated 01-12-2021, an authorised-manufacturer declaration on invoice — confirming the product has undergone the irreversible process of tanning — replaces the previously required No Objection Certificate from a quarantine officer for the relevant listed livestock products.

What this is

HSN code

4107 11 00

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 41

Customs documentation

ITC (HS) policy declaration from DGFT
Manufacturer tanning declaration from exporter
Compliance documentation from State government

Compliance steps

1
Verify at the purchase-order stage that the consignment does not contain seal skin in any form. Seal skin is absolutely prohibited under the ITC (HS) import policy for Chapter 41, and any consignment that includes seal skin is liable to confiscation and monetary penalty under the Customs Act, 1962.
ITC (HS) import policy, Chapter 41 — seal skin prohibition
2
Ensure the authorised officer of the manufacturer in the exporting country provides a declaration on the invoice accompanying each consignment, stating that the product has undergone the irreversible process of tanning. This declaration substitutes the No Objection Certificate from a quarantine officer for listed livestock products under the amended Government of India notification.
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 omitting or mis-drafting the manufacturer's tanning declaration on the commercial invoice. The declaration must appear on the invoice accompanying each individual consignment — a blanket supplier certificate issued separately does not satisfy S.O. 4593(E). A missing or non-compliant declaration reverts the consignment to the original NOC-from-quarantine-officer requirement under S.O. 2666(E), causing detention and demurrage at the port of import.

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Frequently asked

Does HSN 4107 11 00 require BIS certification?

No, full grain unsplit leather is not within the BIS Quality Control Order regime. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, with a livestock-products declaration requirement under S.O. 4593(E) dated 01-12-2021.

What exactly must the manufacturer's tanning declaration on the invoice state?

The declaration must state that the product has undergone the irreversible process of tanning, and must be provided by the authorised officer of the manufacturer in the exporting country on the invoice accompanying each consignment, per S.O. 4593(E) dated 01-12-2021.

Is all seal skin prohibited, or only certain forms?

The prohibition covers seal skin in any form under the ITC (HS) import policy for Chapter 41; there is no carve-out for processed, tanned, or finished seal-skin products.

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