Toilet-cases

Toilet-cases of leather, plastics, or textile materials

DGFT CLEARANCE

HSN 4202 19 20 (Toilet-cases) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which imposes a blanket prohibition on the import of seal skin in any form. Toilet-cases wholly or mainly covered with seal skin are therefore prohibited from import into India under the ITC (HS) policy.

What this is

HSN code

4202 19 20

Chapter

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

Primary regulator

DGFT · ITC (HS) Prohibited import policy, Chapter 42 (seal skin restriction)

Customs documentation

Material declaration from exporter
Import compliance from DGFT

Compliance steps

1
Verify that the toilet-case consignment contains no seal skin in any form before filing the bill of entry. The ITC (HS) import policy prohibits import of seal skin absolutely; consignments containing seal skin are liable to confiscation regardless of declared outer-material composition.
ITC (HS) import policy, Chapter 42 — Prohibited import condition on seal skin
2
Obtain a material-composition declaration from the foreign exporter confirming the outer covering and structural materials of the goods. Retain this declaration for customs verification, as misrepresentation of material composition to circumvent the seal-skin prohibition attracts confiscation and monetary penalty under the Customs Act, 1962.
ITC (HS) import policy — seal skin prohibition; Customs Act, 1962

A word of counsel

The most common error on this tariff line is assuming the seal-skin prohibition applies only to raw hides or skins and not to finished articles. The ITC (HS) policy bars import of seal skin 'in any form', which expressly captures finished toilet-cases covered wholly or mainly with seal skin; a goods-description that reads 'leather toilet-case' without specifying the leather species does not insulate the importer from enforcement if seal skin is identified on physical examination.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 4202 19 20 require BIS certification?

No, toilet-cases under this tariff line are not within the BIS Quality Control Order regime. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, which imposes a prohibition on seal skin in any form as the operative restriction.

Does the seal-skin prohibition apply only to raw skin or also to finished toilet-cases?

The prohibition covers seal skin in any form, meaning finished articles — including toilet-cases — wholly or mainly covered with seal skin are equally prohibited from import under the ITC (HS) policy.

Are toilet-cases made of other materials such as plastics, textile, or composition leather freely importable?

Yes, provided the material is not seal skin and no other ITC (HS) restriction applies; such consignments are importable as free items under Chapter 42 subject to standard customs documentation and assessment.

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