Cuttings and trimmings of plywood of which not exceeding5cm

Plywood cuttings and trimmings with tropical wood outer ply

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 303

HSN 4412 91 40 (cuttings and trimmings of plywood with at least one outer ply of tropical wood, not exceeding 5 cm) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 303, IS 710, IS 1328, IS 4990, IS 5509, and IS 10701 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. A Phytosanitary Certificate uploaded to e-Sanchit applies as a separate customs-clearance overlay.

What this is

HSN code

4412 91 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
Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against the applicable Indian Standard for the plywood grade being imported (IS 303:1989, IS 710:2010, IS 1328:1996, IS 4990:2011, IS 5509:2021, or IS 10701:2012). Verify the CM/L number, licensed grade, 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 · BIS (Conformity Assessment) Regulations, 2018
2
Ensure each piece or batch bears the ISI mark and the supplier's CM/L number in accordance with Scheme-I of the BIS (Conformity Assessment) Regulations, 2018. Marking must be on the product or its immediate wrapping, not solely on the outer transport packaging.
BIS (Conformity Assessment) Regulations, 2018 · Scheme-I marking requirements · S.O. 1377(E) dated 15-03-2024
3
Confirm the applicable staggered enforcement date for the supplier: standard and small enterprises must comply from 28 February 2025; small enterprises from 28 May 2025; and micro enterprises from 28 August 2025. The bill of entry date governs which threshold applies.
Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · S.O. 1377(E) dated 15-03-2024
4
Upload a valid Phytosanitary Certificate (document code 851000) to e-Sanchit before filing the bill of entry. The proper officer is required to verify this document is present before granting out-of-charge; absence will prevent clearance regardless of BIS compliance status.
e-Sanchit document code 851000 · ITC (HS) Chapter 44 mandatory document requirement
5
Quote the supplier's BIS CM/L number on the bill of entry, specifying the IS grade corresponding to the declared end-use of the plywood cuttings. Customs verifies the CM/L against the BIS register in real time; a scope mismatch, expired licence, or absent CM/L number triggers consignment detention.
BIS Act, 2016 · Customs Act, 1962 · S.O. 1377(E) dated 15-03-2024

A word of counsel

The most common error on this tariff line is treating all plywood cuttings and trimmings as a single commodity for BIS licensing purposes. IS 303, IS 710, IS 1328, IS 4990, IS 5509, and IS 10701 each govern a distinct grade and end-use; a CM/L licence for IS 303 general-purpose plywood does not cover marine or fire-retardant grades from the same manufacturer. Importers who mix grades within a single consignment — or who declare a single IS grade on the bill of entry for a multi-grade shipment — face detention and a grade-by-grade re-verification cycle at port.

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Frequently asked

Does HSN 4412 91 40 require BIS certification?

Yes. Plywood cuttings and trimmings with at least one outer ply of tropical wood are subject to the ISI Mark Scheme under the Plywood and Wooden Flush Door Shutters Quality Control Order, 2024; the manufacturer must hold a current CM/L licence against the applicable IS grade, with effect from 28 February 2025 for standard enterprises.

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

No. The QCO provides staggered dates: standard enterprises from 28 February 2025, small enterprises from 28 May 2025, and micro enterprises from 28 August 2025. The enterprise classification of the foreign manufacturer determines which date applies.

Which Indian Standard applies when a consignment contains multiple plywood grades?

Each grade requires conformity to its own Indian Standard — IS 303 for general purposes, IS 710 for marine, IS 1328 for decorative veneer, IS 4990 for concrete shuttering, IS 5509 for fire retardant, and IS 10701 for structural. A single CM/L licence is grade-specific and does not extend across grades.

Does a CM/L licence cover production from multiple manufacturing facilities of the same supplier?

No. A CM/L licence is facility-specific; plywood produced at a plant not named on the licence is outside the licensed scope, and customs will detain the consignment on a facility mismatch with the BIS register.

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