Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls

Composition leather in slabs, sheets or strip

AQCS CLEARANCE

HSN 4115 10 00 (Composition leather with a basis of leather or leather fibre) is subject to Animal Quarantine and Certification Services (AQCS) sanitary clearance 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 blanket prohibition on the import of seal skin in any form under DGFT Notification 59/2015-2020. Consignments of tanned leather products may qualify for an AQCS NOC exemption, conditional on a tanning-process declaration by the authorised officer of the exporting-country manufacturer.

What this is

HSN code

4115 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-process declaration from exporter
Import policy compliance from 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
Confirm that the consignment does not contain seal skin in any form. Import of seal skin under this CTI is prohibited under ITC (HS) policy; the prohibition is absolute and no licence or NOC may authorise entry. File the DGFT policy compliance declaration at the bill-of-entry stage.
DGFT Notification 59/2015-2020 dated 28-03-2018
2
Where the composition 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 to that effect, and upload the declaration in e-Sanchit under statement code AQ002. This declaration substitutes the AQCS NOC for consignments listed in Annexure B of Circular 24/2022-Cus dated 28-11-2022.
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 tanning-process declaration is absent, upload the Health Certificate (document code 6360AQ) in e-Sanchit before filing the bill of entry. In the absence of both the declaration and the Health Certificate, the proper officer of customs may draw samples for testing in consultation with the regional AQCS Quarantine Officer at the cost of the importer before granting out-of-charge.
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 most common error on this tariff line is treating the tanning-declaration pathway and the Health Certificate pathway as interchangeable without regard to the Annexure B CTI list. The tanning-process declaration substitutes the AQCS NOC only for consignments specifically listed in Annexure B of Circular 24/2022-Cus; for any consignment not on that list, the Health Certificate (6360AQ) remains mandatory, and its absence at the bill-of-entry stage exposes the consignment to sample-drawing and detention at the importer's cost pending AQCS testing.

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Frequently asked

Does HSN 4115 10 00 require BIS certification?

No, composition leather in slabs, sheets or strip is not within the BIS Quality Control Order regime. Import is governed by Animal Quarantine and Certification Services sanitary clearance under S.O. 4953(E) dated 02-12-2021, with an ITC (HS) prohibition on seal skin administered by the Directorate General of Foreign Trade.

What must the invoice declaration for the tanning-process exemption contain, and where is it uploaded?

The authorised officer of the manufacturer in the exporting country must declare on the invoice that the product has undergone the irreversible process of tanning in terms of O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021. The declaration must be uploaded in e-Sanchit under statement code AQ002 at the item level per Circular 24/2022-Cus.

Is the prohibition on seal skin absolute, or can it be overcome with an AQCS NOC or DGFT licence?

The prohibition is absolute under DGFT Notification 59/2015-2020 dated 28-03-2018; no AQCS NOC, DGFT licence, or other authorisation permits the import of seal skin in any form under this CTI.

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