Grain splits

Grain splits of bovine or equine leather, further prepared

DGFT CLEARANCE

HSN 4107 12 00 (Grain splits) is subject to ITC (HS) import policy controls administered by the Directorate General of Foreign Trade (DGFT), including a prohibition on the import of seal skin in any form. Tanned bovine and equine leather products at this tariff line are classified as livestock products under S.O. 2666(E) dated 16-10-2014, as amended by S.O. 4593(E) dated 01-12-2021, and a manufacturer's declaration on invoice confirming irreversible tanning may substitute the quarantine NOC for specified serial-number categories.

What this is

HSN code

4107 12 00

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 41; livestock products notification S.O. 2666(E) dated 16-10-2014

Customs documentation

ITC (HS) policy declaration from DGFT
Tanning declaration from exporting manufacturer
Quarantine NOC from concerned quarantine officer

Compliance steps

1
Verify at the purchase-order stage that the consignment does not contain seal skin in any form; such imports are absolutely prohibited under the ITC (HS) policy for Chapter 41 and are liable to confiscation at the bill of entry.
ITC (HS) import policy, Chapter 41 — seal-skin prohibition
2
For livestock products falling under serial numbers (xix), (xx), (xxi), (xxii) and (xxiii) of paragraph 1 of the livestock-products notification, determine whether the quarantine NOC requirement applies. If the goods have undergone the irreversible process of tanning, the authorised officer of the manufacturer in the exporting country must provide a declaration on the invoice accompanying each consignment confirming that irreversible tanning has occurred, in lieu of the quarantine NOC.
S.O. 2666(E) dated 16-10-2014 as amended by S.O. 4593(E) dated 01-12-2021

A word of counsel

The most common error on this tariff line is treating the tanning declaration as a blanket exemption from quarantine requirements across all serial-number categories. The declaration substitutes the quarantine NOC only for the specific serial numbers designated in the amended notification; consignments from serial-number categories not covered by the carve-out still require a quarantine NOC from the concerned quarantine officer, and arriving without it triggers consignment detention pending AQCS intervention.

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 4107 12 00 require BIS certification?

No, further-prepared bovine and equine leather is not within the BIS Quality Control Order regime. Import is governed by ITC (HS) import policy controls administered by the Directorate General of Foreign Trade, with a livestock-products quarantine overlay under S.O. 2666(E) dated 16-10-2014 as amended by S.O. 4593(E) dated 01-12-2021.

What must the manufacturer's tanning declaration on invoice contain?

The declaration must be made by the authorised officer of the manufacturer in the exporting country and must state that the product has undergone the irreversible process of tanning; it must accompany each individual consignment to substitute the quarantine NOC under the amended S.O. 4593(E) dated 01-12-2021.

Is the import of any form of seal skin permitted under this tariff line?

No. Import of seal skin in any form is prohibited under the ITC (HS) import policy for Chapter 41; such consignments are subject to confiscation and cannot be regularised post-import.

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