Cutting and trimmings of plywood of width not exceeding 5 cm

Plywood cuttings and trimmings with non-coniferous outer ply (width not exceeding 5 cm)

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 10701

HSN 4412 33 40 (cuttings and trimmings of plywood with non-coniferous outer ply, width not exceeding 5 cm) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to the applicable Indian Standard is mandatory under the ISI Mark Scheme with effect from 28 February 2025 under the Plywood and Wooden Flush Door Shutters Quality Control Order, 2024. A Phytosanitary Certificate uploaded to e-Sanchit applies as a separate customs-clearance documentary requirement.

What this is

HSN code

4412 33 40

Chapter

44 · Wood and articles of wood; wood charcoal

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 10701 · effective 28-02-2025

Applicable Partner Government Agencies

BISBIS·Bureau of Indian Standards

Compliance steps

1
Identify the applicable Indian Standard for the specific plywood grade being imported: IS 303:1989 (general purposes), IS 710:2010 (marine), IS 5509:2021 (fire retardant), IS 1328:1996 (decorative veneered), IS 4990:2011 (concrete shuttering), or IS 10701:2012 (structural). Verify the foreign manufacturer holds a current BIS CM/L licence against that specific IS before placing the purchase order.
Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · S.O. 1377(E) dated 15-03-2024
2
Confirm the applicable enforcement date for the supplier's enterprise category: 28 February 2025 for enterprises other than small and micro; 28 May 2025 for small enterprises; 28 August 2025 for micro enterprises. Source only from a CM/L-licensed manufacturer once the relevant date has passed for that supplier's classification.
Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · S.O. 1377(E) dated 15-03-2024 · BIS (Conformity Assessment) Regulations, 2018
3
Ensure every piece bears the ISI mark and the supplier's CM/L number in accordance with the BIS (Conformity Assessment) Regulations, 2018. Marking must be present on the product or each bundle unit, not on outer packaging alone.
BIS (Conformity Assessment) Regulations, 2018 · Plywood and Wooden Flush Door Shutters Quality Control Order, 2024
4
Upload the Phytosanitary Certificate (document code 851000) to e-Sanchit before the bill of entry is filed. The proper officer verifies this document before granting out-of-charge; absence of the PSC in e-Sanchit will delay clearance regardless of BIS compliance status.
ITC (HS) Chapter 44 PGA condition · e-Sanchit documentary requirement (document code 851000)
5
Quote the supplier's BIS CM/L number and IS grade reference on the bill of entry. Customs cross-verifies the CM/L against the BIS online register in real time; an absent, lapsed, or grade-mismatched CM/L licence triggers consignment detention.
Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · BIS Act, 2016 · Customs Act, 1962

A word of counsel

The most common error on this tariff line is assuming that a supplier's CM/L licence for one plywood grade (for example IS 303 general-purpose) covers shipments of a different grade (for example IS 710 marine or IS 10701 structural). Each Indian Standard is a separate licence scope; cuttings and trimmings sourced from a mixed-grade production run must be accompanied by a CM/L that specifically covers the grade in question. A grade mismatch between the bill of entry, the product marking, and the BIS register is sufficient grounds for detention and, if the enterprise-category enforcement date has passed, rejection of the consignment.

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Frequently asked

Does HSN 4412 33 40 require BIS certification?

Yes. Cuttings and trimmings of plywood within this tariff line must conform to the applicable Indian Standard and bear the ISI mark under a CM/L licence from the Bureau of Indian Standards, with effect from 28 February 2025 under the Plywood and Wooden Flush Door Shutters Quality Control Order, 2024.

Which Indian Standard applies to a specific plywood grade under this HSN?

The applicable standard depends on the product grade: IS 303:1989 for general purposes, IS 710:2010 for marine, IS 5509:2021 for fire retardant, IS 1328:1996 for decorative veneered, IS 4990:2011 for concrete shuttering, and IS 10701:2012 for structural plywood. A CM/L licence must match the specific grade being imported.

Do micro and small enterprises supplying this HSN face a later enforcement deadline?

Yes. The enforcement date is 28 May 2025 for small enterprises and 28 August 2025 for micro enterprises, compared to 28 February 2025 for all other manufacturers. Importers must verify the supplier's enterprise category to confirm which deadline is operative.

Does a single CM/L licence cover cuttings and trimmings across all plywood grades and facilities?

No. A CM/L licence is specific to an Indian Standard grade and a licensed manufacturing facility. Cuttings and trimmings from a grade or facility not covered by the licence are not authorised for import.

Last verified against gazette notifications: 2026-05-18. Source: BIS / Indian Customs CUSDATA.