Other
Trunks, suitcases, handbags and similar containers with plastic or textile outer surface
HSN 4202 12 90 (Other trunks, suitcases and similar containers with outer surface of plastic or textile materials) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). Import is generally free under this tariff line, subject to the absolute prohibition on seal skin in any form under the ITC (HS) policy.
- Import declaration from DGFT
- Material composition certificate from exporter
- 1Verify that no article in the consignment is manufactured wholly or partly from seal skin in any form. Import of seal skin in any form is Prohibited under the ITC (HS) policy; a consignment found to contain seal-skin articles is liable to confiscation at the bill-of-entry stage.ITC (HS) import policy, Chapter 42 — Prohibited goods condition for seal skin
- 2Confirm the outer surface material of the imported goods against the 8-digit tariff description — this residual code covers items with outer surfaces of plastic or textile materials other than those specifically enumerated in 4202 12 11 to 4202 12 50. Misclassification into or out of this residual line attracts re-assessment and differential duty demand.ITC (HS) Schedule I, Chapter 42, Heading 4202
The single most common error on this residual line is importing goods that contain any seal-skin component — even as a trim, lining, or strap — without appreciating that the Prohibited status applies to seal skin 'in any form', not merely to bags made entirely of seal skin. A customs officer who identifies any seal-skin element triggers confiscation proceedings under the Customs Act, 1962, regardless of the declared outer-surface material.