Other

Further prepared leather of other animals, hair-off

AQCS CLEARANCE

HSN 4113 90 00 (further prepared leather of other animals, without wool or 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. The Directorate General of Foreign Trade (DGFT) imposes a categorical prohibition on seal skin in any form under DGFT Notification 59/2015-2020. Tanned-leather consignments may qualify for a quarantine-NOC exemption where the authorised officer of the manufacturer in the exporting country provides a tanning-declaration on the invoice.

What this is

HSN code

4113 90 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 on invoice from manufacturer
AQ002 statement 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
Verify that the consignment does not contain seal skin in any form. Seal skin imports are categorically prohibited under the ITC (HS) import policy; a consignment containing seal skin is liable to confiscation regardless of any other compliance documentation in order.
DGFT Notification 59/2015-2020 dated 28-03-2018
2
Where the leather has undergone the irreversible process of tanning, ensure the authorised officer of the manufacturer in the exporting country provides a declaration on the invoice accompanying each consignment confirming that fact. Upload this declaration or the Health Certificate (document code 6360AQ) in e-Sanchit before out-of-charge; consignments without either document are subject to sampling and testing at the importer's cost by the regional AQCS quarantine officer.
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
3
File statement code AQ002 at item level on the bill of entry, certifying that the invoice issued by the authorised officer of the manufacturer in the exporting country contains the tanning-process declaration in terms of O.M. F.No. L-110110/17/2017-Trade Part(1)(E-15243) dated 17-12-2021. This statement is mandatory for all CTIs listed in Annexure B of CBIC Circular 24/2022-Cus.
CBIC Circular 24/2022-Cus dated 28-11-2022 · PR.ADG(ICES) letter F.No.DGSYS/APP/ICES/4/2021 dated 08-08-2022

A word of counsel

The tanning-declaration exemption from the AQCS NOC is conditioned on two concurrent requirements that are often conflated: the declaration must appear on the invoice itself (not in a separate covering letter), and it must be issued by the authorised officer of the manufacturer — a freight forwarder's or trader's certificate does not satisfy the condition. Absent a compliant invoice declaration, the proper officer of customs is empowered to draw samples for AQCS testing at the importer's cost before granting out-of-charge, causing consignment detention, demurrage, and potential cold-chain loss.

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Frequently asked

Does HSN 4113 90 00 require BIS certification?

No, further prepared leather of other animals falls outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by Animal Quarantine and Certification Services under S.O. 2666(E) as amended by S.O. 4953(E) dated 02-12-2021, with a categorical seal-skin prohibition administered by DGFT.

When is the AQCS Health Certificate required instead of the invoice tanning declaration?

The Health Certificate (document code 6360AQ) is required when the importer cannot produce an invoice-level tanning declaration from the authorised officer of the manufacturer; in that case the AQCS NOC route applies, and the Health Certificate must be uploaded in e-Sanchit before out-of-charge.

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

The prohibition under DGFT Notification 59/2015-2020 dated 28-03-2018 applies to seal skin in any form, covering processed, tanned, and finished seal-skin products within this tariff line.

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