Other
Non-coniferous fuel wood, chips, and wood waste (other)
HSN 4401 12 90 (non-coniferous fuel wood and wood waste, other) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with a mandatory Phytosanitary Certificate required at the bill-of-entry stage. All species of sandalwood are expressly excluded from this tariff heading and may not be imported under CTH 4401.
- Phytosanitary Certificate from exporting country
- ITC (HS) policy compliance from DGFT
- 1Obtain a Phytosanitary Certificate (PSC) from the competent plant-protection authority of the exporting country before shipment. The PSC (document code 851000) must be uploaded in e-Sanchit prior to filing the bill of entry; customs out-of-charge will not be granted without it.ITC (HS) policy, Chapter 44 · e-Sanchit document code 851000
- 2Confirm that the consignment contains no sandalwood of any species. All species of sandalwood are excluded from CTH 4401 under the ITC (HS) classification; a mis-declared consignment is liable to seizure and reclassification.ITC (HS) policy, Chapter 44 — sandalwood exclusion under CTH 4401
The most frequent error on this tariff line is shipping without confirming the sandalwood exclusion at source: even incidental mixing of sandalwood species within a non-coniferous wood-waste consignment triggers reclassification out of CTH 4401, with consequent seizure and enhanced scrutiny. The Phytosanitary Certificate must relate to the specific consignment and species — a generic origin certificate does not satisfy the e-Sanchit document code 851000 requirement.