Brief-cases (other than plastic moulded)

Brief-cases of leather, plastic sheeting, or textile materials

DGFT CLEARANCE

HSN 4202 19 40 (Brief-cases other than plastic moulded) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). The tariff line carries a material-specific prohibition: import of seal skin in any form is prohibited under the ITC (HS) policy.

What this is

HSN code

4202 19 40

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 policy declaration from DGFT
Material composition declaration from exporter

Compliance steps

1
Verify that no component of the consignment is made from or contains seal skin in any form. Import of seal skin in any form is Prohibited under the ITC (HS) policy; a consignment incorporating seal skin — even as a trim or lining — is liable to confiscation at the bill of entry.
ITC (HS) import policy, Chapter 42 — Prohibited condition for seal skin
2
File the bill of entry with a material-composition declaration from the exporter confirming the outer surface and lining materials of the brief-cases. Brief-cases falling outside the seal-skin prohibition are otherwise freely importable under the ITC (HS) policy.
ITC (HS) import policy, Chapter 42

A word of counsel

The most common error on this tariff line is importing brief-cases with decorative seal-skin panels, trim, or piping without identifying the prohibited material in the country-of-origin commercial invoice. Customs officers may conduct physical examination of the outer surface and lining; a post-filing detection of seal skin results in confiscation of the entire consignment, not merely the offending units, with no provision for re-export in place of confiscation under the Prohibited-import regime.

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Frequently asked

Does HSN 4202 19 40 require BIS certification?

No, brief-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, with a Prohibited-import condition applicable specifically to seal skin in any form.

Does the seal-skin prohibition apply only to the outer surface of the brief-case?

No. The ITC (HS) policy prohibits import of seal skin in any form, which encompasses linings, trims, handles, and any other component — not solely the outer surface material.

Are brief-cases made from leather, synthetic sheeting, or textile materials otherwise freely importable?

Yes. Provided the consignment contains no seal skin in any form, HSN 4202 19 40 brief-cases are freely importable under the ITC (HS) policy with no licence or permit required.

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