Of reptiles
Finished reptile leather, further prepared after tanning
HSN 4113 30 00 (reptile leather) is subject to Animal Quarantine and Certification Services (AQCS) health-protocol compliance under S.O. 2666(E) dated 16-10-2014 as amended by S.O. 4953(E) dated 02-12-2021, and to Wildlife Crime Control Bureau (WCCB) controls under the Wildlife (Protection) Act, 1972 and CITES. The Directorate General of Foreign Trade (DGFT) administers the governing ITC (HS) import policy, including an absolute prohibition on the import of seal skin in any form.
- Health Certificate from AQCS
- Tanning declaration from exporting-country manufacturer
- CITES permit from WCCB
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Ensure the authorised officer of the manufacturer in the exporting country provides a declaration on the commercial invoice — accompanying each consignment — that the product has undergone the irreversible process of tanning, in terms of Office Memorandum F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021. Upload the Health Certificate (document code 6360AQ) or this tanning declaration in e-Sanchit before the bill of entry is filed; absence of the declaration triggers AQCS sample-drawing and testing at the importer's cost.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
- 2At item level in e-Sanchit, submit the importer declaration under statement code AQ002, certifying that the invoice from the authorised officer of the manufacturer in the exporting country contains the irreversible-tanning declaration. This declaration is mandatory for all CTIs listed in Annexure B of CBIC Circular 24/2022-Cus.CBIC Circular 24/2022-Cus dated 28-11-2022
- 3Confirm CITES compliance and WCCB clearance for the specific reptile species covered by the shipment, and verify that the species is not seal skin — import of seal skin in any form is prohibited under the ITC (HS) policy. Both the Wildlife (Protection) Act, 1972 obligations and the health protocol under DGFT Notification 55/2015-2020 dated 07-01-2021 must be satisfied before out-of-charge.DGFT Notification 55/2015-2020 dated 07-01-2021 · DGFT Notification 59/2015-2020 dated 28-03-2018 · Wildlife (Protection) Act, 1972
The most common error on this tariff line is conflating the AQCS quarantine-NOC exemption with a blanket clearance: the exemption from a formal NOC applies only where the tanning declaration appears verbatim on the manufacturer's invoice and is uploaded under document code 6360AQ — a certificate of origin or a separate lab report does not substitute. Where the declaration is absent or its wording diverges from the prescribed O.M. text, customs is empowered to draw samples for testing at the importer's cost, attracting detention, demurrage, and ground rent while results are awaited.