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Leather waste, parings, dust, powder and flour

AQCS CLEARANCE

HSN 4115 20 90 (leather parings, waste, dust, powder and flour not suitable for leather-article manufacture) is subject to Animal Quarantine and Certification Services (AQCS) oversight 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) also applies an ITC (HS) policy prohibition on seal skin in any form under DGFT Notification 59/2015-2020. Consignments of tanned leather waste may qualify for an AQCS NOC exemption where the authorised officer of the exporting manufacturer declares on the invoice that the product has undergone the irreversible process of tanning.

What this is
HSN code
4115 20 90
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
  • ITC (HS) 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. 1
    Ensure the authorised officer of the manufacturer in the exporting country has provided a declaration on the invoice, accompanying each consignment, stating that the product has undergone the irreversible process of tanning. This declaration, uploaded in e-Sanchit, qualifies the consignment for exemption from the AQCS NOC requirement under O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021.
    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
  2. 2
    Where the tanning declaration is absent, a Health Certificate (document code 6360AQ) from AQCS must be uploaded in e-Sanchit before customs out-of-charge. In the absence of both the declaration and the Health Certificate, the proper officer of customs may draw samples for testing at the importer's cost in consultation with the regional quarantine officer of AQCS.
    CBIC Circular 24/2022-Cus dated 28-11-2022 · O/o ADG-ICES-DGS-Delhi letter F.No.DGSYS/APP/ICES/4/2021 dated 08-08-2022
  3. 3
    File declaration AQ002 at item level at the bill of entry, certifying that the invoice from the authorised officer of the exporting manufacturer contains the irreversible-tanning declaration, for all CTIs listed in Annexure B of CBIC Circular 24/2022-Cus. Additionally, confirm that the goods do not contain seal skin in any form; seal skin imports are absolutely prohibited under DGFT Notification 59/2015-2020.
    CBIC Circular 24/2022-Cus dated 28-11-2022 · DGFT Notification 59/2015-2020 dated 28-03-2018
A word of counsel

The most common error on this tariff line is assuming that any leather-based waste shipment automatically qualifies for the AQCS NOC exemption. The exemption is conditional on the tanning declaration appearing on the invoice itself, signed by the authorised officer of the manufacturer — a declaration from a freight forwarder, trader, or any intermediary does not satisfy the requirement. Absent a valid invoice-level declaration, customs will detain the consignment for AQCS-supervised sampling and testing entirely at the importer's cost, and clearance timelines are indeterminate pending the quarantine officer's findings.

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Frequently asked
Does HSN 4115 20 90 require BIS certification?
No, leather waste, parings, dust, powder and flour fall outside the BIS Quality Control Order regime entirely. 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 the DGFT ITC (HS) policy prohibition on seal skin in any form under DGFT Notification 59/2015-2020.
What document code must be uploaded in e-Sanchit for the AQCS health certificate, and when can it be substituted?
Document code 6360AQ (Health Certificate from AQCS) must be uploaded where the invoice-level tanning declaration from the exporting manufacturer's authorised officer is absent; the tanning declaration on the invoice substitutes the Health Certificate only when it satisfies the terms of O.M. F.No. L-110110/17/2017-Trade-Part(1)(E-15243) dated 17-12-2021.
Is the import of all forms of seal skin prohibited, and what is the consequence of non-compliance?
Yes, import of seal skin in any form is absolutely prohibited under DGFT Notification 59/2015-2020 dated 28-03-2018; consignments found to contain seal skin are liable to confiscation and the importer faces monetary penalty under the Foreign Trade (Development and Regulation) Act, 1992.
Last verified against gazette notifications: 2026-05-16. Source: AQCS / DGFT / Indian Customs CUSDATA.
Related
ChapterChapter 41 · Raw hides and skins (other than furskins) and leatherHSNCOMPOSITION LEATHER WITH A BASIS OF LEATHER OR LEATHER FIBER, IN SLABS, SHEETS OR STRIP, WHETHER OR NOT IN ROLLS; PARINGS AND OTHER WASTE OF LEATHER OR OF COMPOSITION LEATHER, NOT SUITABLEFOR THE MANUFACTURE OF LEATHER ARTICLES; LEATHER DUST, POWDER AND FLOURHSNParings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour: