Imitation leather fabrics of cotton
Cotton textile fabrics coated or covered with polyvinyl chloride
HSN 5903 10 10 (Imitation leather fabrics of cotton) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which requires a Pre-Shipment Inspection Certificate (PSIC) confirming the absence of prohibited hazardous azo dyes under General Note 10 of the ITC (HS) policy. The PSIC must originate from an accredited laboratory in the exporting country or carry a valid test report from the Textile Committee or CSRTI.
- Pre-Shipment Inspection Certificate from accredited exporting-country laboratory
- Test report from Textile Committee or CSRTI
- ITC (HS) policy compliance declaration to DGFT
- 1Procure a Pre-Shipment Inspection Certificate from an accredited laboratory of the exporting country, or a valid test report issued by the Textile Committee (TC) or CSRTI, certifying the absence of prohibited hazardous azo dyes before the consignment is dispatched to India.General Note 10 of the ITC (HS) Import Policy · DGFT Public Notice 14/2023 dated 14-06-2023
- 2Note that azo-dye testing is exempted only for consignments originating from the EU, Serbia, Poland, Denmark, Australia, Canada, Japan, South Korea, and the United Kingdom. For all other origins, the PSIC or TC/CSRTI test report is mandatory at the bill of entry; absence attracts detention of the consignment.General Note 10 of the ITC (HS) Import Policy · DGFT Public Notice 14/2023 dated 14-06-2023
The most common error on this tariff line is assuming that the azo-dye testing exemption for listed countries extends to documentation: even for exempt origins, the exemption is country-of-origin specific and the importer must be in a position to establish origin at the bill-of-entry stage. A mismatch between the declared country of origin and the exempted-country list will result in consignment detention pending production of a PSIC; no post-clearance remediation of a missing PSIC is available under the current DGFT framework.