Full grains, unsplit

Full grain unsplit bovine or equine leather, further prepared

DGFT CLEARANCE

HSN 4107 91 00 (Full grains, unsplit leather) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), under which import of seal skin in any form is prohibited and bovine or equine leather is classified as a livestock product subject to quarantine-authority oversight. A No Objection Certificate (NOC) from the concerned quarantine officer is waivable where the authorised officer of the manufacturer in the exporting country provides a tanning-process declaration on invoice per S.O. 4593(E) dated 01-12-2021.

What this is

HSN code

4107 91 00

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 41; S.O. 2666(E) dated 16-10-2014 as amended by S.O. 4593(E) dated 01-12-2021

Customs documentation

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

Compliance steps

1
Verify at the purchase-order stage that the goods are not seal skin in any form, which is unconditionally prohibited under the ITC (HS) import policy. Full-grain unsplit bovine or equine leather is permissible subject to livestock-product quarantine conditions under S.O. 2666(E) dated 16-10-2014.
ITC (HS) import policy, Chapter 41 · S.O. 2666(E) dated 16-10-2014
2
Obtain a No Objection Certificate from the concerned quarantine officer, or ensure the authorised officer of the manufacturer in the exporting country provides a declaration on invoice with each consignment stating that the product has undergone the irreversible process of tanning. The invoice declaration route avails the NOC waiver inserted by S.O. 4593(E) dated 01-12-2021.
S.O. 2666(E) dated 16-10-2014, para 3, sub-para (viii) as amended by S.O. 4593(E) dated 01-12-2021

A word of counsel

The most common error on this tariff line is assuming that tanned leather is entirely free of livestock-product quarantine requirements. The NOC waiver under S.O. 4593(E) is conditional on the invoice carrying a specific tanning-process declaration signed by the manufacturer's authorised officer; a generic certificate of origin or a commercial invoice without that declaration does not satisfy the waiver, and the consignment reverts to requiring a quarantine NOC before out-of-charge can be granted.

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Frequently asked

Does HSN 4107 91 00 require BIS certification?

No, further-prepared bovine or equine 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 livestock-product quarantine conditions under S.O. 2666(E) dated 16-10-2014 as amended.

What must the manufacturer's invoice declaration state to qualify for the quarantine NOC waiver?

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

Is the import of all seal-skin derived leather prohibited, or only certain forms?

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

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