Toilet-bags and cases, of leather
Toilet bags and cases with outer surface of leather
HSN 4202 11 20 (Toilet-bags and cases, of leather) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which designates this tariff line as generally Free with one categorical prohibition: import of seal skin in any form is prohibited under the ITC (HS) policy.
- Import declaration from DGFT
- Material composition declaration from exporter
- 1Confirm the outer surface material of the toilet bags and cases is not seal skin in any form before filing the bill of entry. Import of seal skin in any form is prohibited under the ITC (HS) policy; a consignment containing seal skin is liable to confiscation regardless of commercial labelling.ITC (HS) import policy, Chapter 42 — seal skin prohibition
- 2File the bill of entry with a material composition declaration from the exporter clearly identifying the outer surface as leather or composition leather other than seal skin. Customs may require supporting documentation such as a manufacturer's certificate or tannery certificate confirming the leather source.ITC (HS) import policy, Chapter 42
The single most common compliance failure on this tariff line is inadequate documentation of leather provenance at the bill of entry stage. Where the commercial invoice describes the material generically as 'genuine leather' without specifying the animal source, the customs proper officer may treat the consignment as insufficiently documented and detain it pending a material verification — attracting demurrage and ground rent. Obtain an explicit exporter declaration naming the animal origin of the leather before shipment.