lroko
Sawn or sliced Iroko wood timber, thickness exceeding 6 mm
HSN 4407 28 00 (Iroko sawn timber) is subject to phytosanitary clearance administered by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) import policy, with a mandatory Phytosanitary Certificate required at the bill-of-entry stage. The Central Board of Indirect Taxes and Customs (CBIC) requires the certificate to be uploaded in e-Sanchit before out-of-charge is granted.
- Phytosanitary Certificate from exporting country authority
- ITC (HS) policy declaration from DGFT
- 1Obtain a valid Phytosanitary Certificate (PSC) from the authorised plant-protection or agricultural authority of the exporting country before shipment. The PSC must be uploaded in e-Sanchit under document code 851000 prior to filing the bill of entry.CBIC e-Sanchit mandatory document requirement · document code 851000
- 2Ensure the PSC is present in e-Sanchit before customs out-of-charge is issued. Where the bill of entry is PGA-facilitated but not routed through the PGA for NOC, the proper officer is required to verify the 851000 upload independently before granting out-of-charge.CCR standing instruction · document code 851000
The most common error on this tariff line is shipping the consignment before the Phytosanitary Certificate is finalised, on the assumption that it can be submitted after arrival. The proper officer is instructed to withhold out-of-charge until document code 851000 is verified in e-Sanchit; a missing or deficient PSC results in consignment detention, accumulating demurrage and ground rent, with no provision for retrospective acceptance of a PSC issued after vessel arrival.