Other

Further prepared bovine or equine leather, without hair

AQCS CLEARANCE

HSN 4107 99 00 (further prepared bovine or equine leather, without hair) is subject to Animal Quarantine and Certification Services (AQCS) oversight under S.O. 2666(E) dated 16-10-2014 as amended by S.O. 4953(E) dated 02-12-2021. Import of seal skin in any form is prohibited under the ITC (HS) policy administered by the Directorate General of Foreign Trade (DGFT). A critical tanning-declaration exemption regime applies: consignments accompanied by an authorised-manufacturer declaration confirming irreversible tanning are exempt from the AQCS NOC requirement.

What this is

HSN code

4107 99 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
Statement code AQ002 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 of the exporting country and upload it in e-Sanchit before filing the bill of entry, unless the consignment qualifies for the tanning-declaration exemption. Where the exemption applies, ensure the authorised officer of the manufacturer in the exporting country has provided a declaration on the invoice accompanying each consignment, stating that the product has undergone the irreversible process of tanning.
S.O. 4953(E) dated 02-12-2021 · O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021 · CBIC Circular 24/2022-Cus dated 28-11-2022
2
At item level on the bill of entry, furnish the statutory declaration under statement code AQ002 certifying that the invoice from the authorised officer of the manufacturer in the exporting country contains a declaration that the product has undergone the irreversible process of tanning, in terms of O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021. Absence of this declaration authorises the customs proper officer to draw samples for testing at the importer's cost before granting out-of-charge.
CBIC Circular 24/2022-Cus dated 28-11-2022 · Pr.ADG(ICES) Letter F.No.DGSYS/APP/ICES/4/2021 dated 08-08-2022
3
Confirm that the goods are not seal skin in any form before placing the purchase order. Import of seal skin is absolutely prohibited under the ITC (HS) import policy; consignments identified as seal skin are liable to outright confiscation regardless of any AQCS or tanning-declaration compliance.
DGFT Notification 59/2015-2020 dated 28-03-2018

A word of counsel

The tanning-declaration exemption from the AQCS NOC is commonly misread as eliminating all documentation obligations. It does not: the declaration must appear on the invoice itself — not in a separate letter or certificate — and must be signed by the authorised officer of the manufacturer in the exporting country. A declaration from the exporter's trading house rather than the manufacturer, or a standalone certificate rather than an invoice-level statement, will not satisfy the exemption, and customs will draw samples for testing at the importer's cost before granting out-of-charge.

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Frequently asked

Does HSN 4107 99 00 require BIS certification?

No, further prepared bovine or equine leather is not within the BIS Quality Control Order regime. Import is governed by Animal Quarantine and Certification Services under S.O. 4953(E) dated 02-12-2021, with the ITC (HS) seal-skin prohibition administered by the Directorate General of Foreign Trade.

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

The NOC is waived where the authorised officer of the manufacturer in the exporting country places a declaration directly on the invoice stating the product has undergone the irreversible process of tanning, per O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021; the AQ002 statement code must also be furnished at item level on the bill of entry.

What happens if the tanning declaration is absent at the time of out-of-charge?

Customs may draw samples for laboratory testing at the importer's cost in consultation with the regional AQCS quarantine officer before granting out-of-charge, and the consignment remains detained until the testing is completed or a conforming declaration is produced.

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