Other

Further prepared bovine and equine leather, hair-off (other)

AQCS CLEARANCE

HSN 4107 19 00 (further prepared bovine and equine leather, hair-off) is subject to Animal Quarantine and Certification Services (AQCS) quarantine clearance under S.O. 2666(E) dated 16-10-2014 as amended by S.O. 4953(E) dated 02-12-2021. An exemption from the AQCS NOC requirement is available where the authorised officer of the manufacturer in the exporting country declares on the invoice that the product has undergone the irreversible process of tanning. Import of seal skin in any form is prohibited under the Directorate General of Foreign Trade (DGFT) Notification 59/2015-2020.

What this is

HSN code

4107 19 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
AQ002 statement 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
Obtain a Health Certificate (document code 6360AQ) from the competent authority in the exporting country and upload it in e-Sanchit before filing the bill of entry. Alternatively, where the authorised officer of the manufacturer gives a declaration on the invoice that the product has undergone the irreversible process of tanning, the Health Certificate and the AQCS NOC are not required — but the invoice-declaration must be uploaded in e-Sanchit before out-of-charge.
O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021 · S.O. 4953(E) dated 02-12-2021 · CBIC Circular 24/2022-Cus dated 28-11-2022
2
At item level on the bill of entry, submit the importer declaration under statement code AQ002 certifying that the invoice from the authorised officer of the manufacturer contains the irreversible-tanning declaration. Absence of this declaration authorises the proper officer to draw samples for testing in consultation with the regional AQCS quarantine officer, at the importer's cost.
CBIC Circular 24/2022-Cus dated 28-11-2022 · O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021
3
Confirm the consignment does not contain seal skin in any form. Import of seal skin — regardless of tanning or processing status — is prohibited under the ITC (HS) import policy; consignments found to contain seal skin are liable to confiscation.
DGFT Notification 59/2015-2020 dated 28-03-2018

A word of counsel

The most common error on this tariff line is treating the tanning-declaration exemption as automatic and filing the bill of entry without uploading either the Health Certificate (6360AQ) or the invoice-based tanning declaration in e-Sanchit. Where neither document is present, customs is authorised to draw samples at the importer's cost before granting out-of-charge — triggering detention, demurrage, and ground rent that far exceed the cost of securing the declaration at source. The declaration must appear on the invoice itself, not in a separate letter or certificate.

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Frequently asked

Does HSN 4107 19 00 require BIS certification?

No, further prepared bovine and equine leather is not within the BIS Quality Control Order regime. Import is governed by Animal Quarantine and Certification Services under S.O. 2666(E) as amended by S.O. 4953(E) dated 02-12-2021, with DGFT policy controls administered under the ITC (HS) import policy.

When is the AQCS NOC waived and what must the invoice contain?

The AQCS NOC is waived under O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021 when the authorised officer of the manufacturer in the exporting country declares on the invoice — with each consignment — that the product has undergone the irreversible process of tanning; this declaration must then be uploaded in e-Sanchit and the AQ002 statement filed at item level.

Is the import prohibition on seal skin absolute, or are there exemptions for finished leather?

The prohibition under DGFT Notification 59/2015-2020 applies to seal skin in any form — no exemption exists for tanned, finished, or processed seal-skin leather — and import in any such form is prohibited under the ITC (HS) policy.

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