Toilet-cases

Toilet-cases with outer surface of plastic or textile

DGFT CLEARANCE

HSN 4202 12 10 (Toilet-cases) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). Import is generally permissible, but any toilet-case incorporating seal skin in any form is Prohibited under the ITC (HS) policy.

What this is

HSN code

4202 12 10

Chapter

42 · Articles of leather; saddlery and harness; travel goods, handbags and similar containers

Primary regulator

DGFT · ITC (HS) import policy, Chapter 42

Customs documentation

Import declaration from DGFT
Material composition declaration from exporter

Compliance steps

1
Verify that no component or surface material of the toilet-case incorporates seal skin in any form. Import of seal skin in any form is Prohibited under the ITC (HS) policy; a consignment containing seal skin is liable to confiscation at the bill-of-entry stage.
ITC (HS) import policy, Chapter 42 — prohibition on seal skin
2
File the bill of entry with a material composition declaration from the exporter confirming the outer surface and any lining materials. This declaration supports the customs officer's verification that the Prohibited-material condition is not triggered.
ITC (HS) import policy, Chapter 42

A word of counsel

The sole operative restriction on this tariff line is the absolute prohibition on seal skin in any form — it applies regardless of whether the seal skin is the outer surface, a lining, a trim, or an incidental component. Importers sourcing toilet-cases with animal-derived decorative trims should obtain an explicit material-origin certificate from the manufacturer before shipment; a consignment detained for suspected seal-skin content faces confiscation, not merely re-export.

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Frequently asked

Does HSN 4202 12 10 require BIS certification?

No, toilet-cases with outer surface of plastic or textile materials are not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with the sole substantive restriction being the prohibition on seal skin in any form.

What triggers the seal-skin prohibition — does it apply only if the outer surface is seal skin?

The ITC (HS) policy prohibits import of seal skin in any form, meaning the prohibition applies to any component of the article, not solely the outer surface.

Are toilet-cases made entirely of synthetic or textile materials freely importable?

Yes, provided no seal skin in any form is present and the bill of entry correctly reflects the material composition; no licence or permit from a sectoral regulator is required for this tariff line.

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