Plastic moulded suit-cases
Plastic moulded suitcases with outer plastic surface
HSN 4202 12 20 (Plastic moulded suit-cases) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). The tariff line carries a prohibition on import of seal skin in any form under the ITC (HS) policy; standard plastic-moulded suitcases not involving seal skin are otherwise freely importable.
- Import declaration to DGFT
- Bill of entry from CBIC
- 1Verify that the consignment does not involve seal skin in any form. Import of seal skin — including as a component, lining, or trim of a suitcase — is Prohibited under the ITC (HS) policy and attracts confiscation under Customs Act enforcement.ITC (HS) import policy, Chapter 42 — Prohibition on seal skin imports
- 2File the bill of entry declaring the outer surface material as plastic. Correct material description is critical: a misdeclared surface material may trigger reclassification to an adjacent tariff line with different policy conditions or duty rates.ITC (HS) Schedule I, Chapter 42; Customs Act, 1962
The most common error on this tariff line is importing a suitcase that incorporates seal-skin trim or lining without recognising that the Prohibition attaches to seal skin in any form — including incidental components — not only to whole seal-skin articles. A consignment detained on seal-skin grounds is liable to confiscation and cannot be re-exported without a separate DGFT direction; there is no rectification window once the goods are seized.