Other
Other articles of leather or composition leather
HSN 4205 00 19 (Other articles of leather or composition leather) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which imposes a categorical prohibition on the import of seal skin in any form under this tariff line. All other articles of leather or composition leather classified here are importable as Free, subject to standard customs documentation.
- Import declaration from DGFT
- Species compliance from exporter
- 1Verify at the product-sourcing stage that no component of the consignment constitutes seal skin in any form. Import of seal skin — including processed, tanned, or finished articles — is Prohibited under the ITC (HS) import policy; a consignment found to contain seal skin is liable to confiscation and cannot be re-exported without prior Customs authorisation.ITC (HS) import policy, Chapter 42 — Prohibited category (seal skin in any form)
- 2Obtain a species-origin declaration from the exporter confirming the raw material is not derived from seals. Upload supporting documentation in e-Sanchit at the bill of entry stage; the proper officer may call for additional evidence of species identity where the article's composition is not self-evident from the commercial invoice.ITC (HS) import policy, Chapter 42; Customs Act, 1962
The critical error on this tariff line is assuming the Prohibited status applies only to raw seal skin and not to finished leather articles that incorporate seal skin as a component or lining. The ITC (HS) policy bars import of seal skin 'in any form', which customs officers interpret to cover finished articles, accessories, and trimmings — not merely raw pelts. A misclassification or inadequate species declaration at the bill of entry stage triggers confiscation, not merely detention.