Grain splits

Prepared bovine or equine leather, grain splits

DGFT CLEARANCE

HSN 4107 92 00 (Grain splits) 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 conditions the import of tanned livestock leather products on a manufacturer's declaration confirming the irreversible tanning process. A No Objection Certificate from the concerned quarantine officer is waived for tanned leather falling under the specified livestock-product categories where the exporting-country manufacturer's authorised officer provides the prescribed declaration on invoice per S.O. 4593(E) dated 01-12-2021.

What this is

HSN code

4107 92 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

ITC (HS) policy declaration from DGFT
Tanning process declaration from exporter
Compliance documentation from State government

Compliance steps

1
Confirm that the consignment does not contain seal skin in any form; import of seal skin is prohibited under the ITC (HS) policy for Chapter 41. Any consignment found to contain seal skin is liable to confiscation and 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 furnishes a declaration on the invoice accompanying each consignment confirming that the product has undergone the irreversible process of tanning. This declaration substitutes the No Objection Certificate from the quarantine officer for tanned livestock leather products under the specified serial numbers of the livestock-import notification.
S.O. 2666(E) dated 16-10-2014 as amended by S.O. 4593(E) dated 01-12-2021 — Ministry of Agriculture, Department of Animal Husbandry, Dairying and Fisheries

A word of counsel

The most common error on this tariff line is assuming that any finished leather product automatically satisfies the tanning-declaration requirement without obtaining the invoice-level declaration from the exporting manufacturer's authorised officer. The NOC waiver is conditional on the declaration appearing on the invoice for each consignment; a missing or unsigned declaration reinstates the quarantine-officer NOC requirement, and a consignment arriving without either document is liable to detention pending regularisation.

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Frequently asked

Does HSN 4107 92 00 require BIS certification?

No, prepared bovine or equine leather grain splits are not within the BIS Quality Control Order regime. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with a seal-skin prohibition and a manufacturer's tanning-declaration condition under S.O. 4593(E) dated 01-12-2021.

When is a No Objection Certificate from the quarantine officer required for this tariff line?

The NOC is waived where the exporting manufacturer's authorised officer provides a declaration on the invoice confirming the irreversible tanning process per S.O. 4593(E) dated 01-12-2021; if the declaration is absent, the NOC from the concerned quarantine officer is mandatory.

Does the seal-skin prohibition apply only to raw seal skin or to all forms?

The ITC (HS) policy prohibits import of seal skin in any form, meaning processed, tanned, or split seal leather is equally prohibited under Chapter 41.

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