Leather sofa cover

Leather sofa covers and composition leather articles

DGFT CLEARANCE

HSN 4205 00 20 (Leather sofa cover) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which prohibits the import of seal skin in any form under this tariff line. Importers must confirm the source material of the sofa cover is not seal skin before filing the bill of entry.

What this is

HSN code

4205 00 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 prohibition)

Customs documentation

Material declaration from exporter
Import compliance declaration from DGFT

Compliance steps

1
Verify that the leather sofa cover is not manufactured from seal skin in any form. Import of seal skin in any form is Prohibited under the ITC (HS) import policy for this tariff line, and a consignment containing seal skin is liable to confiscation at the bill of entry stage.
ITC (HS) import policy, Chapter 42 — seal skin prohibition
2
Obtain a material-composition declaration from the foreign manufacturer or exporter confirming the absence of seal skin, and retain it as supporting documentation for customs examination. Present this on demand to the proper officer during assessment.
ITC (HS) import policy, Chapter 42 · Customs Act, 1962

A word of counsel

The most common error on this tariff line is assuming that 'leather sofa cover' imports are entirely routine and omitting any material-origin verification. Customs examination of leather articles routinely includes species identification for prohibited materials; a consignment found to contain seal skin in any form — including processed or composite seal leather — is subject to outright confiscation and potential criminal liability, not merely re-export.

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Frequently asked

Does HSN 4205 00 20 require BIS certification?

No, leather sofa covers are not within the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, specifically the prohibition on seal skin in any form.

Does the seal skin prohibition apply only to raw hides, or does it extend to processed or composite seal leather?

The ITC (HS) policy prohibition covers seal skin in any form, which includes raw, tanned, processed, and composite seal leather incorporated into finished articles such as sofa covers.

What documentation should an importer retain to demonstrate the sofa cover is not made from seal skin?

A manufacturer's material-composition declaration identifying the species or material source of the leather, supported by a tannery certificate or similar trade document, provides the strongest evidence of compliance during customs examination.

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