Other
Particle boards, OSB and similar wood-based boards (other types)
HSN 4410 19 00 (particle board, oriented strand board and similar wood-based panels) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 1659:2004, IS 12823:2015, IS 3087:2005, IS 12406:2021, and IS 3097:2006 is mandatory under the ISI Mark Scheme with effect from 11 February 2025 under the Wood Based Boards Quality Control Order, 2024. Phytosanitary Certificate upload in e-Sanchit applies as a separate customs-clearance overlay.
- 1Identify the board type in the consignment — block board (IS 1659:2004), pre-laminated particle board (IS 12823:2015), medium-density particle board (IS 3087:2005), MDF (IS 12406:2021), or veneered particle board (IS 3097:2006) — and source only from a BIS CM/L-licensed manufacturer under the applicable standard. Verify the CM/L number, licensed product scope, and facility on the BIS online register before placing the purchase order.Wood Based Boards Quality Control Order, 2024 · S.O. 1307(E) dated 12-03-2024 · BIS (Conformity Assessment) Regulations, 2018
- 2Ensure each board or panel bears the ISI mark and the supplier's CM/L number under Scheme-I of the BIS (Conformity Assessment) Regulations, 2018. The standard mark must appear on the product or its labelling, not on outer packaging alone.Wood Based Boards Quality Control Order, 2024 · S.O. 1307(E) dated 12-03-2024 · BIS (Conformity Assessment) Regulations, 2018
- 3Upload the Phytosanitary Certificate (document code 851000) in e-Sanchit before the bill of entry is filed. The proper officer will verify its presence before granting out-of-charge even on PGA-facilitated bills not routed through the PGA for NOC.ITC (HS) Import Policy · e-Sanchit document code 851000 · customs PGA facilitation protocol per CCR
- 4Quote the supplier's BIS CM/L number and the IS standard applicable to the specific board type on the bill of entry. Customs verifies the CM/L in real time; an absent, expired, or scope-mismatched licence triggers consignment detention.Wood Based Boards Quality Control Order, 2024 · S.O. 1307(E) dated 12-03-2024 · BIS Act, 2016 · Customs Act, 1962
- 5Note the phased enforcement schedule for domestic enterprises: the effective date is 11 February 2025 for all importers; 11 May 2025 for small enterprises; and 11 August 2025 for micro enterprises. Verify that the foreign supplier's CM/L was in force on the date of shipment relative to the applicable phase.Wood Based Boards Quality Control Order, 2024 · S.O. 1307(E) dated 12-03-2024 · CCR enforcement-date notation
The most consequential error on this tariff line is treating the five IS standards as interchangeable and sourcing from a CM/L-licensed manufacturer whose licence covers only one board type while the consignment contains others. Each IS standard is a separate licensing scope: a CM/L for IS 3087:2005 (plain particle board) does not authorise import of IS 12406:2021 MDF from the same supplier. Customs and Directorate of Revenue Intelligence field alerts — including DRI Alert Circular 05/2025-CI dated 22-08-2025 — have specifically flagged scope-mismatch on multi-product wood-panel consignments as a ground for detention.