Cutting and trimmings of plywood of width not exceeding 5 cm

Coniferous plywood cuttings and trimmings not exceeding 5 cm width

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 303

HSN 4412 39 40 (plywood cuttings and trimmings of width not exceeding 5 cm, with both outer plies of coniferous wood) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 303, IS 710, IS 1328, IS 4990, IS 5509, or IS 10701 — as applicable to the plywood grade — 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 overlay.

What this is

HSN code

4412 39 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
Identify the plywood grade of the consignment — general purpose (IS 303:1989), marine (IS 710:2010), fire retardant (IS 5509:2021), decorative veneered (IS 1328:1996), concrete shuttering (IS 4990:2011), or structural (IS 10701:2012) — and verify the foreign manufacturer's BIS CM/L licence against that specific IS on the BIS online register before placing the purchase order.
Plywood and Wooden Flush Door Shutters QCO 2024 · S.O. 1377(E) dated 15-03-2024
2
Confirm the CM/L licence scope covers both the IS standard applicable to the plywood grade and the licensed manufacturing facility. Cuttings and trimmings shipped from a facility outside the licensed plant are not covered even if the parent IS is correctly identified.
BIS (Conformity Assessment) Regulations, 2018 · Scheme-I marking requirements
3
Ensure every article in the consignment bears the ISI mark and the supplier's CM/L number on the product or on the bundle label traceable to the product. Marking on outer packaging alone does not satisfy the standard-mark requirement under the BIS (Conformity Assessment) Regulations, 2018.
BIS (Conformity Assessment) Regulations, 2018 · Plywood and Wooden Flush Door Shutters QCO 2024
4
Upload the Phytosanitary Certificate (document code 851000) to e-Sanchit before the bill of entry is filed. The proper officer will verify the PSC upload in e-Sanchit before granting out-of-charge; absence of the PSC triggers consignment detention regardless of BIS compliance status.
ITC (HS) Import Policy — PGA facilitated bill condition for Chapter 44
5
If the supplier is a small enterprise, note that the BIS QCO effective date is 28 May 2025, and for micro enterprises 28 August 2025. Confirm the enterprise classification in writing before shipment; misrepresentation of enterprise status to claim the deferred deadline constitutes a statutory violation.
Plywood and Wooden Flush Door Shutters QCO 2024 · S.O. 1377(E) dated 15-03-2024

A word of counsel

The predominant error on this tariff line is assuming that narrow cuttings and trimmings — because they are process off-cuts rather than full-dimension panels — fall outside the Plywood and Wooden Flush Door Shutters QCO 2024. The QCO obligation attaches to the classified HS tariff item, not to the physical dimensions of the piece; HSN 4412 39 40 is expressly within scope, and an unmarked cutting from a CM/L-unregistered facility is as liable to detention and confiscation as a full-size sheet. Importers who source off-cuts from subcontractors or secondary mills that have not obtained CM/L licences routinely face port detention and demurrage on this basis.

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Frequently asked

Does HSN 4412 39 40 require BIS certification?

Yes. Cuttings and trimmings of plywood of width not exceeding 5 cm with both outer plies of coniferous wood fall within the Plywood and Wooden Flush Door Shutters QCO 2024, requiring conformity to the applicable IS and a BIS CM/L licence from the manufacturer, with effect from 28 February 2025.

Which Indian Standard applies — IS 303, IS 710, IS 1328, IS 4990, IS 5509 or IS 10701?

The applicable IS is determined by the plywood grade: IS 303:1989 for general purpose, IS 710:2010 for marine, IS 1328:1996 for decorative veneered, IS 4990:2011 for concrete shuttering, IS 5509:2021 for fire retardant, and IS 10701:2012 for structural plywood. The CM/L must be aligned to the correct grade.

Do the deferred effective dates for small and micro enterprises apply to importers or to foreign manufacturers?

The deferred dates — 28 May 2025 for small enterprises and 28 August 2025 for micro enterprises — apply to the enterprise classification of the manufacturer. The importer must obtain written confirmation of the supplier's enterprise category; consignments from non-qualifying suppliers are subject to the 28 February 2025 date.

Does a single CM/L licence cover all six plywood grades from the same manufacturing facility?

No. A CM/L licence specifies the IS standard, product scope, and manufacturing facility; a licence granted against IS 303 does not cover IS 710 marine plywood or IS 5509 fire-retardant plywood. Each grade requires a separately scoped CM/L licence.

Last verified against gazette notifications: 2026-05-16. Source: BIS / Indian Customs CUSDATA.