Chamois (including combination chamois) leather

Chamois leather, combination chamois leather

AQCS CLEARANCE

HSN 4114 10 00 (Chamois leather) is subject to Animal Quarantine and Certification Services (AQCS) clearance under S.O. 2666(E) dated 16-10-2014 as amended by S.O. 4953(E) dated 02-12-2021, governing livestock products that have undergone irreversible tanning. The Directorate General of Foreign Trade (DGFT) applies an ITC (HS) prohibition on seal skin in any form under DGFT Notification 59/2015-2020 dated 28-03-2018. Tanned chamois leather may qualify for an AQCS NOC exemption where the authorised officer of the foreign manufacturer provides a tanning declaration on the invoice.

What this is

HSN code

4114 10 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
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
Ensure the authorised officer of the foreign manufacturer provides a declaration on the commercial invoice — accompanying each consignment — stating that 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. Upload the health certificate (document code 6360AQ) or the tanning-declaration invoice in e-Sanchit before filing the bill of entry; consignments lacking both documents are liable to 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 letter F.No.DGSYS/APP/ICES/4/2021 dated 08-08-2022
2
At item level in the bill of entry, submit the 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 in terms of O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021, as required by CBIC Circular 24/2022-Cus dated 28-11-2022.
CBIC Circular 24/2022-Cus dated 28-11-2022 · Annexure B of Circular 24/2022-Cus
3
Confirm the consignment does not contain seal skin in any form. Import of seal skin is absolutely prohibited under ITC (HS) policy; DGFT Notification 59/2015-2020 dated 28-03-2018 applies regardless of tanning status. Chamois leather sourced from any seal-skin origin will be confiscated.
DGFT Notification 59/2015-2020 dated 28-03-2018

A word of counsel

The most common error on this tariff line is conflating the AQCS NOC exemption with a complete exemption from documentation. The tanning-declaration pathway eliminates the requirement for a formal AQCS NOC only when the declaration appears on the invoice issued by the authorised officer of the manufacturer in the exporting country — a declaration issued by the importer, freight forwarder, or any party other than that authorised manufacturer officer does not satisfy the condition, and the proper officer of customs will draw samples for testing at the importer's cost pending AQCS consultation.

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Frequently asked

Does HSN 4114 10 00 require BIS certification?

No, chamois leather is not within 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 an ITC (HS) seal-skin prohibition administered by DGFT.

When is the AQCS NOC waived, and what document code applies at the bill of entry?

The AQCS NOC is waived when the authorised officer of the manufacturer in the exporting country declares on the invoice that the product has undergone the irreversible tanning process; the health certificate (document code 6360AQ) is still uploaded in e-Sanchit, and statement code AQ002 must be submitted at item level per CBIC Circular 24/2022-Cus dated 28-11-2022.

Does the seal-skin prohibition apply even if the skin has been fully tanned into chamois leather?

Yes. DGFT Notification 59/2015-2020 dated 28-03-2018 prohibits import of seal skin in any form; the tanning-declaration exemption under S.O. 4953(E) does not override this prohibition, and a seal-skin-origin consignment is liable to confiscation regardless of its processed state.

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