Cutting and trimmings of plywood of width not exceeding 5 cm

Plywood cuttings and trimmings, non-coniferous outer ply, width up to 5 cm

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 303

HSN 4412 34 40 (cuttings and trimmings of plywood of width not exceeding 5 cm, with at least one outer ply of non-coniferous wood) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to one or more of IS 303, IS 710, IS 1328, IS 4990, IS 5509, or IS 10701 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 40

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
Verify the foreign manufacturer's BIS CM/L licence number on the BIS online register before placing the purchase order. The licence must cover the specific IS standard applicable to the plywood type being imported (IS 303:1989 for general-purpose, IS 710:2010 for marine, IS 5509:2021 for fire-retardant, IS 1328:1996 for decorative-veneered, IS 4990:2011 for concrete-shuttering, or IS 10701:2012 for structural).
Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · S.O. 1377(E) dated 15-03-2024
2
Ensure each piece bears the ISI mark and the supplier's CM/L number under Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product or its bundled packaging in a manner traceable to the licensed batch.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · S.O. 1377(E) dated 15-03-2024
3
Upload the Phytosanitary Certificate (document code 851000) to e-Sanchit before the consignment arrives at port. The proper officer will verify the PSC upload before granting out-of-charge even on PGA-facilitated bills of entry that have not been routed through the PGA for NOC.
ITC (HS) import policy condition · e-Sanchit document code 851000
4
For small-enterprise and micro-enterprise suppliers, confirm the applicable enforcement date: 28 May 2025 for small enterprises and 28 August 2025 for micro enterprises. The standard-mark obligation under the QCO attaches from those dates for the respective enterprise categories, not from the general 28 February 2025 date.
Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · S.O. 1377(E) dated 15-03-2024

A word of counsel

The most common error on this tariff line is treating all plywood cuttings and trimmings as homogeneous and sourcing against a single IS standard — typically IS 303 — regardless of the actual adhesive class and end-use specification of the parent panel from which the cuttings were taken. Each IS standard under the QCO is grade-specific: marine plywood cuttings must bear a CM/L against IS 710:2010; fire-retardant cuttings against IS 5509:2021. Presenting cuttings bearing an IS 303 mark where the parent specification required IS 710 results in consignment detention and potential confiscation under Section 17 of the BIS Act, 2016.

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Frequently asked

Does HSN 4412 34 40 require BIS certification?

Yes. 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; import is permitted only from manufacturers holding a current BIS CM/L licence against the relevant IS.

Which Indian Standard applies to this HSN — is it always IS 303?

No. The applicable standard depends on the plywood type: IS 303:1989 for general-purpose, 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. The CM/L must match the specific grade being imported.

Do the staggered enforcement dates for small and micro enterprises still apply?

Yes. The BIS QCO obligations under S.O. 1377(E) took effect on 28 February 2025 for all other enterprises, on 28 May 2025 for small enterprises, and on 28 August 2025 for micro enterprises as defined under the MSMED Act.

Does a single CM/L licence cover all plywood grades and manufacturing facilities?

No. A CM/L licence is grade-specific and facility-specific; cuttings from a different plant or from a grade outside the licensed IS scope are not covered, and customs will detain the consignment on a scope mismatch.

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