Cuttings of leather
Cuttings and parings of leather, leather waste
HSN 4115 20 10 (Cuttings of 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, which governs the import of livestock products including tanned leather waste. The tariff line also carries a Directorate General of Foreign Trade (DGFT) prohibition on seal skin in any form under DGFT Notification 59/2015-2020 dated 28-03-2018. Consignments certified as having undergone the irreversible process of tanning may qualify for a quarantine NOC exemption, subject to a declaration on invoice from the authorised officer of the manufacturer in the exporting country.
- Health Certificate from AQCS
- Tanning declaration from exporting manufacturer
- ITC (HS) policy compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Ensure the invoice accompanying each consignment carries a declaration by the authorised officer of the manufacturer in the exporting country 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)(E-15243) dated 17-12-2021. Upload this declaration in e-Sanchit and submit the importer declaration under statement code AQ002 at item level as required by 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
- 2Where the tanning declaration is absent or deficient, upload a Health Certificate (document code 6360AQ) in e-Sanchit before the bill of entry is filed. In the absence of the tanning declaration, customs will draw samples for testing by the concerned regional quarantine officer of Animal Quarantine and Certification Services at the importer's cost before out-of-charge.S.O. 2666(E) dated 16-10-2014 · S.O. 4953(E) dated 02-12-2021 · CBIC Circular 24/2022-Cus dated 28-11-2022
- 3Verify at the purchase-order stage that the consignment contains no seal skin in any form; import of seal skin is prohibited under the ITC (HS) policy irrespective of tanning status. Confirm compliance with DGFT Notification 59/2015-2020 dated 28-03-2018 before shipment.DGFT Notification 59/2015-2020 dated 28-03-2018
The tanning-declaration exemption is routinely misread as a blanket waiver of AQCS oversight. It is not: the exemption from the quarantine NOC applies only when the authorised officer of the manufacturer — not the exporter or a freight forwarder — has provided the prescribed declaration on the commercial invoice for that specific consignment. A declaration issued by the wrong signatory, or one attached separately rather than on the invoice itself, does not satisfy the condition; customs will then draw samples and the consignment remains under AQCS hold at the importer's cost until testing is concluded.