Of goats or kids
Further prepared goat or kid leather, hair-off
HSN 4113 10 00 (further prepared goat or kid leather) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which classifies this tariff line as a livestock product requiring compliance with Ministry of Agriculture S.O. 2666(E) dated 16-10-2014 as amended by S.O. 4593(E) dated 01-12-2021. Import of seal skin in any form is prohibited under ITC (HS) policy and applies as a categorical exclusion across this chapter.
- ITC (HS) policy declaration from DGFT
- Tanning-process declaration from exporter
- Compliance documentation from State government
- 1Confirm the leather has undergone the irreversible process of tanning. Where the consignment falls under livestock product serial numbers (xix) to (xxiii) of paragraph 1 of the Ministry of Agriculture notification, a No Objection Certificate from the quarantine officer is not required provided the authorised officer of the manufacturer in the exporting country furnishes a declaration on the invoice with each consignment stating that the product has undergone the irreversible process of tanning.S.O. 2666(E) dated 16-10-2014 as amended by S.O. 4593(E) dated 01-12-2021
- 2Verify at the bill-of-entry stage that the consignment does not include seal skin in any form. Seal skin imports are categorically prohibited under the ITC (HS) import policy irrespective of the state of processing, and any consignment containing seal skin is liable to confiscation.ITC (HS) import policy, Chapter 41 — seal skin prohibition
The most common error on this tariff line is assuming that a fully processed, hair-off goat leather always clears without a quarantine NOC. The NOC waiver is conditional: it applies only where the authorised manufacturer's officer in the exporting country places the prescribed tanning-process declaration directly on the invoice accompanying the consignment — a declaration obtained separately or appended after shipment does not satisfy the condition, and the customs officer retains the right to demand the NOC in its absence.