Other

Plywood with at least one outer ply of non-coniferous wood

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 1659

HSN 4412 34 90 (plywood with at least one outer ply of non-coniferous wood) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 303, IS 710, IS 5509, IS 1328, IS 4990, and IS 10701 is mandatory under the ISI Mark Scheme with effect from 28 February 2025, pursuant to 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 90

Chapter

44 · Wood and articles of wood; wood charcoal

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 1659 · effective 28-02-2025

Applicable Partner Government Agencies

BISBIS·Bureau of Indian Standards

Compliance steps

1
Identify the specific product type in the consignment — general-purpose plywood (IS 303:1989), marine plywood (IS 710:2010), fire-retardant plywood (IS 5509:2021), decorative-veneered plywood (IS 1328:1996), concrete-shuttering plywood (IS 4990:2011), or structural plywood (IS 10701:2012) — and verify the supplier's BIS CM/L licence covers that exact IS standard on the BIS online register.
Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · S.O. 1377(E) dated 15-03-2024
2
Confirm whether the consignment additionally covers wood-based boards (block boards, particle boards, MDF, veneered particle boards). Those products are governed by IS 1659:2004, IS 12823:2015, IS 3087:2005, IS 12406:2021, and IS 3097:2006 under the Wood Based Boards Quality Control Order, 2024, and require separate CM/L verification against that order.
Wood Based Boards Quality Control Order, 2024 · S.O. 1307(E) dated 12-03-2024
3
Ensure every panel bears the ISI mark and the supplier's CM/L number on the product itself, as mandated by Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking on packaging alone does not satisfy the statutory requirement.
BIS (Conformity Assessment) Regulations, 2018 · Scheme-I of Schedule-II · S.O. 1377(E) dated 15-03-2024
4
Upload the Phytosanitary Certificate (document code 851000) to e-Sanchit before the bill of entry is filed. Customs verifies this upload before issuing out-of-charge; absence of the PSC in e-Sanchit triggers hold regardless of BIS compliance status.
ITC (HS) Import Policy PGA condition · e-Sanchit document code 851000 · Customs Act, 1962
5
Quote the supplier's BIS CM/L number on the bill of entry. If the importer is a small enterprise (enforcement date 28-05-2025 for wood-based boards, 28-05-2025 for plywood) or a micro enterprise (28-08-2025 for plywood, 11-08-2025 for wood-based boards), retain Udyam registration documentation to substantiate the phased-compliance exemption at port.
S.O. 1377(E) dated 15-03-2024 · S.O. 1307(E) dated 12-03-2024 · BIS Act, 2016

A word of counsel

The single most common error on this tariff line is treating the two QCOs as interchangeable: HSN 4412 34 90 can attract both the Plywood and Wooden Flush Door Shutters QCO, 2024 (S.O. 1377(E)) and the Wood Based Boards QCO, 2024 (S.O. 1307(E)) within the same consignment, each with its own IS standard and CM/L scope. Importers who verify only one CM/L — typically the plywood CM/L — and overlook a co-shipped block board or MDF panel face detention of the entire consignment, not just the non-compliant product line.

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Frequently asked

Does HSN 4412 34 90 require BIS certification?

Yes. Plywood falling under this tariff line must conform to the applicable Indian Standard (IS 303, IS 710, IS 5509, IS 1328, IS 4990, or IS 10701) 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.

Do phased enforcement dates apply for small and micro enterprises?

Yes. Under the Plywood and Wooden Flush Door Shutters QCO, 2024, the mandatory enforcement date for small enterprises is 28 May 2025 and for micro enterprises is 28 August 2025; under the Wood Based Boards QCO, 2024, the corresponding dates are 11 May 2025 and 11 August 2025 respectively.

Can a single CM/L licence cover both plywood and wood-based board products?

No. The two Quality Control Orders are separate notifications with distinct IS standards; a CM/L licence is product-specific and order-specific. A plywood CM/L under S.O. 1377(E) does not authorise sale or import of block boards or MDF covered under S.O. 1307(E).

Is a Phytosanitary Certificate required in addition to BIS compliance?

Yes. A Phytosanitary Certificate (e-Sanchit document code 851000) must be uploaded to e-Sanchit before out-of-charge is granted; this is a separate plant-quarantine overlay independent of the BIS QCO obligation.

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