LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT- RESSED LEATHER, OF SHEEP OR LAMB, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF HEADING 4114

Further prepared sheep or lamb leather, without wool

DGFT CLEARANCE

HSN 4112 00 00 (further prepared sheep or lamb leather, without wool) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with the import of seal skin in any form categorically prohibited. For tanned livestock-product consignments, a No Objection Certificate from the quarantine officer is waived where the authorised officer of the manufacturer in the exporting country provides a declaration on invoice confirming that the product has undergone the irreversible process of tanning, per S.O. 4593(E) dated 01-12-2021.

What this is

HSN code

4112 00 00

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 41

Customs documentation

ITC (HS) policy declaration from DGFT
Manufacturer's tanning declaration from exporter
Compliance documentation from State government

Compliance steps

1
Verify that the consignment does not contain or constitute seal skin in any form; import of seal skin is prohibited under the ITC (HS) policy for Chapter 41 and any such consignment is liable to confiscation at the port of entry.
ITC (HS) import policy, Chapter 41 — seal skin prohibition
2
Where the consignment falls under livestock products listed at serial numbers (xix), (xx), (xxi), (xxii) or (xxiii) of paragraph 1 of the Ministry of Agriculture S.O. 2666(E) dated 16-10-2014, ensure the authorised officer of the manufacturer in the exporting country has provided a declaration on the invoice confirming that the product has undergone the irreversible process of tanning. This declaration substitutes the otherwise mandatory No Objection Certificate from the concerned quarantine officer.
S.O. 4593(E) dated 01-12-2021 amending S.O. 2666(E) dated 16-10-2014, 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 because the leather has been fully tanned and finished, all quarantine-linked documentation requirements fall away automatically. The NOC waiver under S.O. 4593(E) is conditional on a specific declaration appearing on the commercial invoice itself — an after-the-fact declaration or a stand-alone letter does not satisfy the proviso. If the invoice-level declaration is absent, the consignment reverts to the full quarantine-NOC requirement and will be detained pending compliance.

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Frequently asked

Does HSN 4112 00 00 require BIS certification?

No, further prepared sheep or lamb 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 a categorical prohibition on seal skin and a conditional quarantine-NOC waiver for tanned livestock products under S.O. 4593(E) dated 01-12-2021.

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

The declaration must appear on the invoice accompanying each consignment and must state that the product has undergone the irreversible process of tanning; it must be signed by the authorised officer of the manufacturer in the exporting country, per the proviso inserted by S.O. 4593(E) dated 01-12-2021.

Is import of all seal-derived leather prohibited, or only whole seal skins?

The ITC (HS) policy for Chapter 41 prohibits import of seal skin in any form, meaning processed, split, or finished seal leather is equally barred — there is no carve-out for further-prepared or semi-finished seal-skin products.

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