Other

Laminated wood panels with both outer plies of coniferous wood

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 1659

HSN 4412 39 90 (laminated wood panels with both outer plies of coniferous wood) is covered by two parallel Bureau of Indian Standards Quality Control Orders. Conformity to applicable Indian Standards is mandatory under the ISI Mark Scheme: the Wood Based Boards (Quality Control) Order, 2024 with effect from 11 February 2025, and the Plywood and Wooden Flush Door Shutters (Quality Control) Order, 2024 with effect from 28 February 2025. Phytosanitary Certificate upload in e-Sanchit applies as a separate customs-clearance overlay.

What this is

HSN code

4412 39 90

Chapter

44 · Wood and articles of wood; wood charcoal

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 1659 · effective 11-02-2025

Applicable Partner Government Agencies

BISBIS·Bureau of Indian Standards

Compliance steps

1
Identify the precise product grade being imported — block board, pre-laminated particle board, medium-density particle board, MDF, veneered particle board, general-purpose plywood, marine plywood, fire-retardant plywood, decorative veneered plywood, concrete-shuttering plywood, or structural plywood — before sourcing. Each grade maps to a distinct Indian Standard and a corresponding CM/L licence scope; a single consignment may attract multiple standards if it contains mixed grades.
Wood Based Boards (Quality Control) Order, 2024 · S.O. 1307(E) dated 12-03-2024 · Plywood and Wooden Flush Door Shutters (Quality Control) Order, 2024 · S.O. 1377(E) dated 15-03-2024
2
Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against the relevant Indian Standard — IS 1659:2004, IS 12823:2015, IS 3087:2005, IS 12406:2021, or IS 3097:2006 for wood-based boards; IS 303:1989, IS 710:2010, IS 5509:2021, IS 1328:1996, IS 4990:2011, or IS 10701:2012 for plywood grades. Verify the CM/L number, licensed product scope, and manufacturing facility on the BIS online register before placing the purchase order.
S.O. 1307(E) dated 12-03-2024 · S.O. 1377(E) dated 15-03-2024 · BIS (Conformity Assessment) Regulations, 2018
3
Ensure every panel 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 on each bundle label in a manner traceable to the licensed grade and facility; marking on outer packaging alone is insufficient.
Plywood and Wooden Flush Door Shutters (Quality Control) Order, 2024 · S.O. 1377(E) dated 15-03-2024 · BIS (Conformity Assessment) Regulations, 2018
4
Ensure the Phytosanitary Certificate (document code 851000) is uploaded in e-Sanchit before the consignment arrives at port. The proper officer verifies this upload before granting out-of-charge; its absence holds the bill of entry regardless of BIS compliance status.
ITC (HS) policy condition · e-Sanchit document code 851000 · Customs Act, 1962
5
If the supplier is a small enterprise, confirm the applicable enforcement date: 11 May 2025 for wood-based boards under S.O. 1307(E) and 28 May 2025 for plywood grades under S.O. 1377(E). For micro enterprises, the dates are 11 August 2025 and 28 August 2025 respectively. Quote the supplier's enterprise classification on the bill of entry if relying on a deferred enforcement date.
Wood Based Boards (Quality Control) Order, 2024 · S.O. 1307(E) dated 12-03-2024 · 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 assuming a single CM/L licence — or a single QCO — covers the entire consignment. HSN 4412 39 90 sits at the intersection of two parallel Quality Control Orders, each with its own enforcement date and grade-specific Indian Standards; a consignment of mixed panel types (for example, block board combined with general-purpose plywood) requires CM/L coverage against each corresponding standard separately. Customs officers at major ports are cross-referencing CM/L scope against declared panel grades with increasing precision, and a scope mismatch — even where a CM/L exists — triggers detention and ground rent liability.

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Frequently asked

Does HSN 4412 39 90 require BIS certification?

Yes. Panels classifiable under this tariff item must conform to the Indian Standard corresponding to their grade and bear the ISI mark under a CM/L licence, mandatory under the Wood Based Boards (Quality Control) Order, 2024 and the Plywood and Wooden Flush Door Shutters (Quality Control) Order, 2024.

Which Indian Standard applies to a specific panel type under HSN 4412 39 90?

IS 1659:2004 covers block boards; IS 12823:2015 pre-laminated particle boards; IS 3087:2005 medium-density particle boards; IS 12406:2021 MDF; IS 3097:2006 veneered particle boards; IS 303:1989 general-purpose plywood; IS 710:2010 marine plywood; IS 5509:2021 fire-retardant plywood; IS 1328:1996 decorative veneered plywood; IS 4990:2011 concrete-shuttering plywood; IS 10701:2012 structural plywood.

Do small and micro enterprises face the same enforcement dates as large manufacturers?

No. For wood-based boards under S.O. 1307(E), the dates are 11 May 2025 for small enterprises and 11 August 2025 for micro enterprises. For plywood grades under S.O. 1377(E), the dates are 28 May 2025 and 28 August 2025 respectively.

Does a single CM/L licence cover all panel grades and sizes from the same supplier?

No. A CM/L licence is grade-specific, standard-specific, and facility-specific; panels outside the licensed grade, specification, or manufacturing plant are not covered, and customs detains the consignment on any scope mismatch against the BIS register.

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