Brief-cases

Brief-cases with outer surface of plastic or textile

DGFT CLEARANCE

HSN 4202 12 60 (Brief-cases) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). Import is generally free for this tariff line, with one absolute prohibition: brief-cases incorporating seal skin in any form are Prohibited under the ITC (HS) policy.

What this is

HSN code

4202 12 60

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 certificate from exporter

Compliance steps

1
Verify that no component of the brief-case — outer surface, lining, trim, or accessory — is derived from seal skin. Import of seal skin in any form is Prohibited under the ITC (HS) policy; a consignment containing any seal-skin element is liable to confiscation and cannot be re-exported without Customs authorisation.
ITC (HS) import policy, Chapter 42 — Prohibited goods: seal skin in any form
2
At the bill of entry, declare the outer-surface material (plastic sheeting or textile) and confirm the tariff classification under CTI 4202 12 60. Where the outer surface material is a composite or coated textile, a material-composition certificate from the exporter supports the classification and the seal-skin absence declaration.
ITC (HS) Schedule I, Chapter 42 import policy

A word of counsel

The single most consequential compliance error on this tariff line is inadequate upstream supplier due diligence on material sourcing. A brief-case marketed as 'faux fur' or 'exotic leather' may contain seal-skin trim that triggers the Prohibited-import bar at the bill of entry; once a consignment is flagged, the absence of a supplier-issued material-composition certificate makes the prohibition almost impossible to rebut, and the consignment is subject to confiscation rather than re-export.

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Frequently asked

Does HSN 4202 12 60 require BIS certification?

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

What exactly does the seal-skin prohibition cover under this tariff line?

The ITC (HS) policy prohibits import of seal skin 'in any form', which encompasses the outer surface, lining, handles, trim, and any decorative element — partial incorporation is sufficient to trigger the Prohibited-import classification.

What happens if a consignment of brief-cases is found to contain seal skin at the port of import?

A consignment containing seal skin in any form is treated as a Prohibited import under the ITC (HS) policy and is liable to confiscation under the Customs Act, 1962; re-export is at the discretion of the proper officer and is not guaranteed.

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