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HomeHSNChapter 44HSN 4412 34 10

Decorative plywood

Decorative plywood with non-coniferous outer ply

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 303

HSN 4412 34 10 (decorative plywood) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 1328:1996 and related plywood Indian Standards is mandatory under the ISI Mark Scheme with effect from 28 February 2025, by virtue of the Plywood and Wooden Flush Door Shutters Quality Control Order, 2024. A Phytosanitary Certificate uploaded to e-Sanchit applies as a separate customs-clearance overlay.

What this is
HSN code
4412 34 10
Chapter
44 · Wood and articles of wood; wood charcoal
BIS QCO
Applicable · ISI Mark Scheme · CM/L required
Indian Standard
IS 303 · effective 28-02-2025
Applicable Partner Government Agencies
BISBIS·Bureau of Indian Standards
Compliance steps
  1. 1
    Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against IS 1328:1996 for veneered decorative plywood. Verify the supplier's CM/L number, licensed product scope, and manufacturing facility on the BIS online register before placing the purchase order.
    Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · S.O. 1377(E) dated 15-03-2024
  2. 2
    Confirm the applicable IS against the grade being imported: IS 303:1989 for general-purpose plywood, IS 710:2010 for marine plywood, IS 5509:2021 for fire-retardant plywood, IS 4990:2011 for concrete-shuttering plywood, IS 10701:2012 for structural plywood, and IS 1328:1996 for decorative-veneered plywood. The CM/L licence must explicitly cover the grade and specification of the consignment.
    S.O. 1377(E) dated 15-03-2024 · IS 303:1989; IS 710:2010; IS 5509:2021; IS 1328:1996; IS 4990:2011; IS 10701:2012
  3. 3
    Ensure every panel bears the ISI mark and the supplier's CM/L number as required under the BIS (Conformity Assessment) Regulations, 2018. Marking must be on the product or permanently affixed panel label, not on outer packaging alone.
    BIS (Conformity Assessment) Regulations, 2018 · Plywood and Wooden Flush Door Shutters Quality Control Order, 2024
  4. 4
    Upload the Phytosanitary Certificate (document code 851000) to e-Sanchit before seeking out-of-charge. The proper officer verifies the PSC upload on PGA-facilitated bills of entry regardless of whether the consignment was routed through the PGA for a no-objection certificate.
    ITC (HS) Import Policy · e-Sanchit document code 851000 · CCR PGA facilitation condition
  5. 5
    Quote the supplier's BIS CM/L number on the bill of entry and ensure the PSC is available in e-Sanchit at the time of customs examination. Note that small enterprises received an extended enforcement date of 28 May 2025 and micro enterprises of 28 August 2025; import from suppliers claiming MSME status must be supported by evidence of registered enterprise classification.
    S.O. 1377(E) dated 15-03-2024 · Plywood and Wooden Flush Door Shutters Quality Control Order, 2024
A word of counsel

The single most common error on this tariff line is presenting a CM/L licence issued against IS 303:1989 (general-purpose plywood) for a consignment of decorative-veneered plywood that must instead be licensed against IS 1328:1996. The two standards address different face-veneer grading criteria, adhesive-bonding classes, and surface-finish requirements; customs and BIS port inspectors now cross-check the IS number on the CM/L against the declared grade. A mismatch between the licensed IS and the actual grade triggers consignment detention and a fresh conformity verification cycle at the importer's cost.

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Frequently asked
Does HSN 4412 34 10 require BIS certification?
Yes. Decorative plywood under this tariff line requires a Bureau of Indian Standards CM/L licence under the ISI Mark Scheme, with conformity to the applicable Indian Standard mandatory from 28 February 2025 under the Plywood and Wooden Flush Door Shutters Quality Control Order, 2024.
Which Indian Standard applies to decorative plywood specifically?
IS 1328:1996 governs veneered decorative plywood. IS 303:1989 covers general-purpose plywood; IS 710:2010 covers marine grade; IS 5509:2021 covers fire-retardant grade. The CM/L must be licensed against the IS that matches the declared grade of the consignment.
Do the staggered enforcement dates for small and micro enterprises affect import clearance?
Yes. The effective date for small enterprises was 28 May 2025 and for micro enterprises 28 August 2025. Suppliers claiming these classifications must be able to evidence their registered MSME status; the general enforcement date of 28 February 2025 applies to all other manufacturers.
Does a single CM/L licence cover all plywood grades and all manufacturing facilities of the same supplier?
No. A CM/L licence is specific to the Indian Standard, product grade, and licensed manufacturing facility. Panels of a different grade, or from a different plant, are not covered by the same licence.
Last verified against gazette notifications: 2026-05-18. Source: BIS / Indian Customs CUSDATA.
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