Metallised leather

Metallised leather, patent laminated leather

AQCS CLEARANCE

HSN 4114 20 20 (Metallised 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. A critical exemption from the AQCS NOC applies where the authorised officer of the manufacturer in the exporting country provides a tanning-process declaration on the invoice, per O.M. F.No. L-110110/17/2017-Trade-Part(1) dated 17-12-2021. The Directorate General of Foreign Trade (DGFT) additionally prohibits import of seal skin in any form under DGFT Notification 59/2015-2020 dated 28-03-2018.

What this is

HSN code

4114 20 20

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
Statement code AQ002 from importer

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 manufacturer in the exporting country provides a declaration on the invoice — accompanying each consignment — stating that the product has undergone the irreversible process of tanning, in terms of O.M. F.No. L-110110/17/2017-Trade-Part(1) dated 17-12-2021. This declaration substitutes the AQCS NOC requirement; its absence triggers sample drawing at the importer's cost.
S.O. 4953(E) dated 02-12-2021 · O.M. F.No. L-110110/17/2017-Trade-Part(1) dated 17-12-2021 · AQCS
2
Upload the Health Certificate (document code 6360AQ) — or the invoice bearing the tanning-process declaration — in e-Sanchit before the bill of entry is filed. At item level, submit the importer's declaration under statement code AQ002 certifying that the manufacturer's invoice contains the tanning-process declaration, for CTIs listed in Annexure B of CBIC Circular 24/2022-Cus dated 28-11-2022.
CBIC Circular 24/2022-Cus dated 28-11-2022 · Pr.ADG(ICES) letter F.No.DGSYS/APP/ICES/4/2021 dated 08-08-2022
3
Verify at the sourcing stage that the goods do not originate from or include seal skin in any form. Import of seal skin — regardless of processing — is prohibited under ITC (HS) policy; any consignment containing seal skin is liable to confiscation.
DGFT Notification 59/2015-2020 dated 28-03-2018

A word of counsel

The most common error on this tariff line is arriving at port without the tanning-process declaration on the commercial invoice, having assumed the Health Certificate alone is sufficient. Without the declaration, customs is empowered to draw samples for quarantine testing — at the importer's cost — before granting out-of-charge, causing consignment detention, demurrage, and ground rent exposure. The declaration must appear on the invoice itself, not in a separate letter; a standalone certificate from the manufacturer is not an accepted substitute under the O.M. dated 17-12-2021.

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Frequently asked

Does HSN 4114 20 20 require BIS certification?

No, metallised leather 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), with a DGFT prohibition on seal skin under Notification 59/2015-2020.

Is the AQCS NOC always required for metallised leather imports?

No. Where the authorised officer of the manufacturer in the exporting country places a declaration on the invoice confirming irreversible tanning, per O.M. F.No. L-110110/17/2017-Trade-Part(1) dated 17-12-2021, the AQCS NOC is waived. Absence of that declaration reinstates the NOC requirement and authorises sample testing at the importer's cost.

What is the importer's obligation under statement code AQ002?

The importer must file a declaration at item level under statement code AQ002 — in e-Sanchit at the bill of entry — certifying that the manufacturer's invoice contains the tanning-process declaration, for CTIs listed in Annexure B of CBIC Circular 24/2022-Cus dated 28-11-2022.

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