Decorative plywood

Decorative plywood with both outer plies of coniferous wood

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 303

HSN 4412 39 10 (decorative plywood with both outer plies of coniferous wood) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to the applicable 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. Phytosanitary certification uploaded to e-Sanchit applies as a separate customs-clearance overlay.

What this is

HSN code

4412 39 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
Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against IS 1328:1996 for veneered decorative plywood, or IS 303:1989 for general-purpose 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
Confirm the correct IS grade for the consignment: IS 1328:1996 governs veneered decorative plywood; IS 303:1989 governs general-purpose plywood. Ensure the CM/L licence scope matches the specific grade being imported — a licence against one standard does not cover another.
IS 1328:1996 · IS 303:1989 · S.O. 1377(E) dated 15-03-2024
3
Ensure every panel bears the ISI mark and the supplier's CM/L number per the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product or its outermost packaging unit in a manner traceable to the licensed batch.
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 consignment arrives. The proper officer is required to verify its presence before granting out-of-charge; absence causes clearance to be withheld regardless of BIS compliance status.
ITC (HS) import policy condition · e-Sanchit requirement per CCR policy condition for Chapter 44
5
If the importing entity qualifies as a small enterprise, the enforcement date is 28 May 2025; for micro enterprises it is 28 August 2025. Document Udyam registration status in the import file to support any enterprise-category claim if consignments arrived between the general and enterprise-specific enforcement dates.
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 sourcing against IS 303:1989 (general-purpose plywood) when the consignment is in fact veneered decorative plywood governed by IS 1328:1996. The two standards have distinct face-veneer grading and adhesive bonding requirements; a CM/L issued against IS 303 does not satisfy the QCO obligation for IS 1328 product, and customs detention follows on the IS-to-product mismatch. Verify the precise IS grade of the consignment at the purchase-order stage, not at the port.

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Frequently asked

Does HSN 4412 39 10 require BIS certification?

Yes. Decorative plywood under this tariff line must conform to the applicable Indian Standard and bear the ISI mark under a CM/L licence, with effect 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 covering face-veneer grading, adhesive bonding class, and surface-finish criteria. IS 303:1989 applies to general-purpose plywood; the two standards are not interchangeable under the QCO.

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

Yes. The QCO enforcement date for small enterprises is 28 May 2025 and for micro enterprises 28 August 2025, as against the general enforcement date of 28 February 2025. Udyam registration documentation must support any enterprise-category claim.

Does a single CM/L licence cover all plywood grades from the same manufacturer?

No. A CM/L licence is grade-specific and standard-specific; a licence against IS 303 does not cover IS 1328 decorative plywood, IS 710 marine plywood, or any other grade listed in the QCO.

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