Other

Articles of gut, goldbeater's skin, bladders or tendons

DGFT CLEARANCE

HSN 4206 00 90 (articles of gut, goldbeater's skin, bladders or tendons — other) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), under which import of seal skin in any form is Prohibited. All other articles within this residual tariff line are governed by standard DGFT import-policy conditions applicable to Chapter 42.

What this is

HSN code

4206 00 90

Chapter

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

Primary regulator

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

Customs documentation

Import policy declaration from DGFT
Species/material description from exporter

Compliance steps

1
Verify that the article does not consist of or incorporate seal skin in any form before filing the bill of entry. Import of seal skin is Prohibited under the ITC (HS) policy; a consignment found to contain seal skin is liable to confiscation and the importer to prosecution.
ITC (HS) import policy, Chapter 42 — Prohibited condition for seal skin
2
Ensure the bill of entry description and the commercial invoice clearly identify the source material — gut, goldbeater's skin, bladder, or tendon — and the animal species of origin. An ambiguous or incomplete species declaration may prompt detention pending DGFT policy verification.
ITC (HS) import policy, Chapter 42

A word of counsel

The single most consequential error on this tariff line is importing an article that incorporates seal skin without recognising that the Prohibited-import bar applies to seal skin 'in any form' — including as a minor or decorative component. A composite article where seal skin forms only a lining or trim is not exempt from the prohibition; customs detention, confiscation, and referral to DGFT follow regardless of the article's primary material.

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Frequently asked

Does HSN 4206 00 90 require BIS certification?

No, articles of gut, goldbeater's skin, bladders or tendons are not covered by any BIS Quality Control Order. Import is governed solely by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, which prohibits seal skin in any form.

Does the seal skin prohibition apply only to whole skins or also to articles made partly from seal skin?

The ITC (HS) policy prohibits import of seal skin 'in any form', which includes articles incorporating seal skin as a component or trim, not only whole or primary-material seal skin goods.

What are the consequences if a consignment under this HSN is found to contain seal skin at the port of entry?

A consignment containing seal skin is liable to confiscation as a Prohibited import under the ITC (HS) policy, and the importer faces monetary penalty and potential prosecution under the Customs Act, 1962 and DGFT enforcement provisions.

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