Worked horn, coral and other animal carving material and articles thereof

Worked horn, coral and other animal carving material

AQCS CLEARANCE · WCCB CLEARANCE

HSN 9601 90 40 (Worked horn, coral and other animal carving material and articles thereof) is subject to Animal Quarantine and Certification Services (AQCS) health clearance and Wildlife Crime Control Bureau (WCCB) CITES permit oversight under the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT). Import of worked coral is classified as Free under the ITC (HS) policy; all other animal carving materials under this tariff line remain Restricted.

What this is

HSN code

9601 90 40

Chapter

96 · Miscellaneous manufactured articles

Primary regulator

AQCS · Animal Quarantine and Certification Services (health and sanitary clearance); WCCB · CITES Convention implementation

Customs documentation

CITES Certificate from WCCB
Health Certificate from AQCS
Certificate of Analysis from AQCS

Applicable Partner Government Agencies

AQCSAQCS·Animal Quarantine and Certification Services

WCCBWCCB·Wildlife Crime Control Bureau

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.

Compliance steps

1
Obtain a CITES Certificate (document code 626000) and a Health Certificate (document code 6360AQ) before shipment. Both documents must be uploaded in e-Sanchit prior to filing the bill of entry; consignments not routed through the PGA for NOC will be verified by the proper officer against these uploads before out-of-charge is granted.
ITC (HS) import policy, Chapter 96 · CBIC Circular 24/2022-Cus dated 28-11-2022
2
Upload the Veterinary Health Certificate issued by the exporting country (document code 853AQ1) and the Laboratory Report or Certificate of Analysis (document code 001AQ1) in e-Sanchit, as required for the CTIs listed in Annexure A (SL. No. 1 and SL. No. 2 respectively) of CBIC Circular 24/2022-Cus.
CBIC Circular 24/2022-Cus dated 28-11-2022, Annexure A SL. No. 1 and SL. No. 2
3
Confirm whether the material being imported is worked coral, which is Free under the ITC (HS) policy, or any other animal carving material (horn, antlers, mother-of-pearl, tortoise-shell, bone), which remains Restricted. File the bill of entry consistent with that classification; a mismatch triggers Restricted-import enforcement and potential WCCB referral.
ITC (HS) import policy, Chapter 96 · DGFT policy condition for CTI 9601 90 40

A word of counsel

The most common error on this tariff line is assuming the coral carve-out (Free status) applies to the entire CTI. Worked horn, antlers, bone, mother-of-pearl, and tortoise-shell remain Restricted and require the full CITES and AQCS document set; importing them under the coral-exemption premise exposes the consignment to seizure, confiscation, and WCCB criminal referral under the Wildlife Protection Act. Verify material composition in the commercial invoice and packing list against the CITES permit species code before departure.

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Frequently asked

Does HSN 9601 90 40 require BIS certification?

No, this tariff line is not covered by any BIS Quality Control Order. Import is governed by Animal Quarantine and Certification Services health clearance and Wildlife Crime Control Bureau CITES permit requirements under the ITC (HS) Restricted-import policy administered by DGFT.

Which document codes must be uploaded in e-Sanchit for this tariff line?

Four document codes apply: CITES Certificate (626000), Health Certificate (6360AQ), Veterinary Health Certificate from the exporting country (853AQ1), and Laboratory Report or Certificate of Analysis (001AQ1), all per CBIC Circular 24/2022-Cus dated 28-11-2022.

Is worked coral also subject to CITES and AQCS clearance despite its Free import status?

The ITC (HS) policy classifies worked coral as Free from the Restricted-import condition, but AQCS health and CITES documentation requirements apply independently; Free import status removes the DGFT policy bar, not the PGA clearance obligations.

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