With outer surface of leather or of composition leather

Travel goods and bags with leather outer surface

DGFT CLEARANCE

HSN 4202 91 00 (travel goods and bags with outer surface of leather or composition leather) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). The tariff line carries a categorical prohibition: import of seal skin in any form is prohibited under the ITC (HS) policy, which applies to all goods classified here where seal skin constitutes the leather outer surface.

What this is

HSN code

4202 91 00

Chapter

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

Primary regulator

DGFT · ITC (HS) Restricted import policy, Chapter 42

Customs documentation

Import policy declaration from DGFT
Material composition certificate from exporter

Compliance steps

1
Confirm that the outer surface of the imported goods is not seal skin in any form. Import of seal skin in any form is categorically prohibited under the ITC (HS) import policy; a consignment found to contain seal skin is liable to confiscation at the bill of entry stage.
ITC (HS) import policy — prohibition on seal skin in any form, Chapter 42
2
Obtain and retain a material composition certificate from the foreign exporter confirming the outer surface material — cattlehide leather, composition leather, or other non-prohibited leather — before filing the bill of entry. The customs proper officer may require documentary proof of material origin to rule out the seal-skin prohibition.
ITC (HS) import policy — DGFT, Chapter 42

A word of counsel

The single most common error on this tariff line is the assumption that 'leather' and 'composition leather' outer surfaces are uniformly free to import. The seal-skin prohibition under the ITC (HS) policy is categorical and applies regardless of whether the seal skin appears as a whole-skin panel, trim, or incorporated component. A supplier's commercial invoice describing goods as 'leather bags' without specifying the animal origin of the leather is insufficient; a material-specific composition certificate identifying the leather type is the only document that conclusively demonstrates compliance at customs.

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Frequently asked

Does HSN 4202 91 00 require BIS certification?

No, leather travel goods and bags 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 categorical prohibition on seal skin in any form.

Does the seal-skin prohibition apply only to whole-skin bags or also to bags with partial seal-skin components?

The ITC (HS) policy prohibits import of seal skin 'in any form', meaning the prohibition extends to any goods in this tariff line where seal skin — whether as a panel, trim, or other component — forms part of the outer surface.

What enforcement action applies if a consignment under HSN 4202 91 00 is found to contain seal skin?

A consignment found to contain seal skin in any form is liable to confiscation under the Customs Act, 1962, read with the ITC (HS) prohibition; re-export at the importer's cost is the alternative where confiscation is not pursued.

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