Hides or skins of other bovine and equine animals with hair on, tanned or dressed
Tanned or dressed bovine and equine hides with hair on
HSN 4302 19 20 (Hides or skins of other bovine and equine animals with hair on, tanned or dressed) is subject to Animal Quarantine and Certification Services (AQCS) clearance, with a mandatory Veterinary Health Certificate and compulsory laboratory testing under the Ministry of Fisheries, Animal Husbandry and Dairying. The Directorate General of Foreign Trade (DGFT) ITC (HS) policy applies as an overlay, with a blanket prohibition on the import of seal skin in any form.
- Health Certificate from AQCS
- Veterinary Health Certificate from exporting country
- ITC (HS) policy compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Obtain a Veterinary Health Certificate issued by the competent authority of the exporting country and upload it in e-Sanchit under document code 853AQ1 before filing the bill of entry. The Health Certificate (document code 6360AQ) must also be uploaded in e-Sanchit; customs out-of-charge will not be granted until both documents are verified.CBIC Circular 24/2022-Cus dated 28-11-2022, Annexure A, Sl. No. 1
- 2Ensure the consignment is routed through AQCS for NOC and that mandatory compulsory testing is carried out at a designated laboratory as specified by source animal category. Testing requirements are governed by the Office Memorandum dated 20-02-2025 issued by the Ministry of Fisheries, Animal Husbandry and Dairying vide File No. 1-110110/17/2017-Trade (E-2957).OM dated 20-02-2025, Ministry of Fisheries, Animal Husbandry and Dairying, File No. 1-110110/17/2017-Trade (E-2957)
- 3Verify before shipment that the consignment does not contain seal skin in any form. Import of seal skin is prohibited under the ITC (HS) policy regardless of the form, processing stage, or declared end-use.DGFT ITC (HS) import policy, Chapter 43
The most frequent error on this tariff line is dispatching the consignment before the Veterinary Health Certificate from the exporting country's competent authority is secured, on the assumption that the standard AQCS Health Certificate alone suffices. Both document codes — 853AQ1 and 6360AQ — must be uploaded in e-Sanchit independently; the absence of either triggers detention at the port of entry pending AQCS clearance, with demurrage and ground rent accumulating. The compulsory laboratory testing requirement, activated by the February 2025 Ministry OM, adds a further holding period that is not accounted for in standard transit timelines.