Decorative plywood

Decorative plywood with at least one tropical wood outer ply

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 303

HSN 4412 91 10 (decorative plywood with at least one outer ply of tropical wood) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 1328:1996 and the applicable co-notified standards 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. No separate customs-clearance overlay beyond the phytosanitary certificate requirement applies to this tariff line.

What this is

HSN code

4412 91 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 (decorative-veneered plywood) or the applicable co-notified standard. Verify the supplier's CM/L number, licensed product scope, and manufacturing facility address 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 which Indian Standard governs the specific consignment: IS 303:1989 for general-purpose plywood, IS 710:2010 for marine plywood, IS 5509:2021 for fire-retardant plywood, IS 1328:1996 for decorative-veneered plywood, IS 4990:2011 for concrete-shuttering plywood, or IS 10701:2012 for structural plywood. The CM/L must correspond to the applicable standard for the declared product.
S.O. 1377(E) dated 15-03-2024 · BIS (Conformity Assessment) Regulations, 2018
3
Ensure each panel bears the ISI mark and the supplier's CM/L number in accordance with the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product or the bundle label in a form traceable to the licensed batch.
BIS (Conformity Assessment) Regulations, 2018 · Plywood and Wooden Flush Door Shutters Quality Control Order, 2024
4
Upload a valid Phytosanitary Certificate (document code 851000) in e-Sanchit before the bill of entry is filed. The proper officer will verify its upload prior to granting out-of-charge, even on PGA-facilitated bills not routed through the PGA for NOC.
ITC (HS) Import Policy — mandatory document condition for Chapter 44 · e-Sanchit document code 851000
5
Note the staggered enforcement calendar: the general enforcement date is 28 February 2025; small enterprises' compliance deadline is 28 May 2025; micro enterprises' deadline is 28 August 2025. Quote the applicable enforcement date on the bill of entry if claiming a deferred-compliance category and maintain the MSMED registration evidence on file.
S.O. 1377(E) dated 15-03-2024 · BIS (Conformity Assessment) Regulations, 2018

A word of counsel

The most common error on this tariff line is importing under the single label 'decorative plywood' while presenting a CM/L licence held against a different IS number — typically IS 303 (general-purpose) — when the consignment's declared end-use and specification require IS 1328:1996 (decorative-veneered). Each of the six co-notified standards under S.O. 1377(E) is a separate licence scope; a CM/L for one does not cover product supplied under another, and a specification mismatch between the IS number on the CM/L and the product type on the invoice triggers consignment detention at port.

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Frequently asked

Does HSN 4412 91 10 require BIS certification?

Yes. Decorative plywood with at least one outer ply of tropical wood requires conformity to the applicable Indian Standard 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.

Which Indian Standard applies to decorative plywood specifically?

IS 1328:1996 governs decorative-veneered plywood. Five additional standards are co-notified under the same QCO for other plywood grades — IS 303:1989, IS 710:2010, IS 5509:2021, IS 4990:2011, and IS 10701:2012 — and the applicable standard is determined by the product specification, not the tariff line alone.

Do small and micro enterprises face the same enforcement date as larger manufacturers?

No. The general enforcement date is 28 February 2025. Small enterprises were given until 28 May 2025, and micro enterprises until 28 August 2025. Importers claiming a deferred-compliance category must hold supporting MSMED registration documentation.

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

No. A CM/L licence is standard-specific, product-scope-specific, and facility-specific. Plywood of a different grade, manufactured to a different IS number, or produced at an unlicensed plant is not covered by the same licence.

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