Patent leather and patent laminated leather

Patent leather, patent laminated leather, metallised leather

AQCS CLEARANCE

HSN 4114 20 10 (Patent leather and patent laminated leather) is subject to Animal Quarantine and Certification Services (AQCS) quarantine requirements under S.O. 2666(E) dated 16-10-2014 as amended by S.O. 4953(E) dated 02-12-2021. The tariff line carries an ITC (HS) import prohibition on seal skin in any form administered by the Directorate General of Foreign Trade (DGFT). Tanned leather consignments may qualify for an AQCS NOC exemption where the authorised manufacturer's officer in the exporting country provides an irreversible-tanning declaration on the invoice.

What this is

HSN code

4114 20 10

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 exporter
Import policy declaration to DGFT

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, which is absolutely prohibited under the ITC (HS) import policy. File the bill of entry only after confirming the origin and species composition; importation of seal skin attracts seizure and confiscation under the DGFT-notified prohibition.
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 places a declaration on the commercial invoice for each consignment confirming that fact. Upload this invoice-declaration and the Health Certificate (document code 6360AQ) in e-Sanchit before the bill of entry is filed; include the declaration under statement code AQ002 at item level per Circular 24/2022-Cus.
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
Where the invoice-level tanning declaration is absent, the proper officer of customs will draw samples for testing in consultation with the regional AQCS quarantine officer at the importer's cost before granting out-of-charge. Avoid this by securing the declaration at the source; sample-testing delays attract detention, demurrage, and ground rent at the port.
O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021 · Pr.ADG(ICES) Letter F.No.DGSYS/APP/ICES/4/2021 dated 08-08-2022

A word of counsel

The single most common error on this tariff line is assuming that any finished leather automatically bypasses AQCS clearance. The NOC exemption is conditional on a specific invoice declaration by the authorised officer of the manufacturer — not the exporter, trader, or freight forwarder — confirming the irreversible tanning process. A missing or improperly executed declaration triggers mandatory sample collection and AQCS laboratory testing at the importer's cost, with no recourse to a post-landing rectification: the consignment remains under customs hold until testing is complete.

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Frequently asked

Does HSN 4114 20 10 require BIS certification?

No, patent leather and patent laminated leather are not within the BIS Quality Control Order regime. 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 DGFT administering the ITC (HS) prohibition on seal skin.

What document code must be uploaded in e-Sanchit for this tariff line?

The Health Certificate issued by AQCS carries document code 6360AQ and must be uploaded in e-Sanchit before out-of-charge; where the tanning-declaration route is used, that invoice-level declaration must also be uploaded and cited under statement code AQ002 per CBIC Circular 24/2022-Cus dated 28-11-2022.

Is the import of all seal skin prohibited, or only certain forms?

The prohibition under DGFT Notification 59/2015-2020 dated 28-03-2018 covers seal skin in any form — including processed, patent, laminated, or metallised leather derived from seal — with no exemption for finished goods.

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