Other

Plywood with at least one outer ply of tropical wood

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 1659

HSN 4412 91 90 (plywood with at least one outer ply of tropical wood) is covered by two Bureau of Indian Standards Quality Control Orders. Conformity to the applicable Indian Standard is mandatory under the ISI Mark Scheme: wood-based boards (IS 1659, IS 12823, IS 3087, IS 12406, IS 3097) under the Wood Based Boards QCO 2024 with effect from 11 February 2025, and plywood grades (IS 303, IS 710, IS 5509, IS 1328, IS 4990, IS 10701) under the Plywood and Wooden Flush Door Shutters QCO 2024 with effect from 28 February 2025. A Phytosanitary Certificate uploaded to e-Sanchit applies as a separate customs-clearance overlay.

What this is

HSN code

4412 91 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 which Indian Standard governs the specific product being imported: IS 1659 (block boards), IS 12823 (pre-laminated particle boards), IS 3087 (medium-density particle boards), IS 12406 (MDF), IS 3097 (veneered particle boards), IS 303 (general-purpose plywood), IS 710 (marine plywood), IS 5509 (fire-retardant plywood), IS 1328 (veneered decorative plywood), IS 4990 (concrete-shuttering plywood), or IS 10701 (structural plywood). A single consignment may contain product types governed by different IS numbers and different QCOs.
Wood Based Boards QCO 2024 · S.O. 1307(E) dated 12-03-2024; Plywood and Wooden Flush Door Shutters QCO 2024 · S.O. 1377(E) dated 15-03-2024
2
Verify the foreign manufacturer's BIS CM/L licence number on the BIS online register against the specific IS number, product variant, and licensed manufacturing facility before placing the purchase order. Confirm the licensed scope covers the panel grade and construction being imported.
BIS (Conformity Assessment) Regulations, 2018 · Scheme-I of Schedule II · S.O. 1307(E); S.O. 1377(E)
3
Confirm the applicable enforcement date for the supplier's enterprise category: 11 February 2025 for large enterprises (wood-based boards), 11 May 2025 for small enterprises, 11 August 2025 for micro enterprises; 28 February 2025 for large enterprises (plywood grades), 28 May 2025 for small enterprises, 28 August 2025 for micro enterprises. Udyam-registered micro or small enterprise status must be documented.
Wood Based Boards QCO 2024 · S.O. 1307(E) dated 12-03-2024; Plywood and Wooden Flush Door Shutters QCO 2024 · S.O. 1377(E) dated 15-03-2024
4
Ensure every panel or board 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 each board, not packaging alone.
BIS (Conformity Assessment) Regulations, 2018 · Scheme-I of Schedule II · Plywood and Wooden Flush Door Shutters QCO 2024 · S.O. 1377(E)
5
Upload the Phytosanitary Certificate (document code 851000) to e-Sanchit before the bill of entry is filed. Customs will verify the certificate upload before granting out-of-charge; absence of the PSC triggers hold regardless of BIS CM/L status.
ITC (HS) PGA policy condition for Chapter 44 · e-Sanchit document code 851000

A word of counsel

The most frequent compliance failure on this tariff line is treating the two overlapping QCOs as a single obligation and sourcing one CM/L licence where two distinct IS numbers — one for the board substrate and one for the plywood grade — are both present in the same consignment. A consignment of tropical-faced plywood with an MDF core may attract IS 12406 (Wood Based Boards QCO) and IS 303 or IS 1328 (Plywood QCO) simultaneously; customs is authorised to detain on either shortfall independently. Verify the complete panel construction with the supplier and confirm a CM/L licence exists for each applicable IS number before the purchase order is raised.

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Frequently asked

Does HSN 4412 91 90 require BIS certification?

Yes. Plywood with at least one outer ply of tropical wood falls under the ISI Mark Scheme; a Bureau of Indian Standards CM/L licence against the applicable Indian Standard is mandatory, with enforcement dates ranging from 11 February 2025 to 28 August 2025 depending on product type and supplier enterprise category.

Which QCO applies to this HSN, and do both apply simultaneously?

Both the Wood Based Boards QCO 2024 (S.O. 1307(E)) and the Plywood and Wooden Flush Door Shutters QCO 2024 (S.O. 1377(E)) may apply. The governing QCO depends on the specific product type; a mixed consignment can attract obligations under both.

Do micro and small enterprises have a later enforcement date than large enterprises?

Yes. For wood-based boards, small enterprises must comply from 11 May 2025 and micro enterprises from 11 August 2025. For plywood grades, small enterprises must comply from 28 May 2025 and micro enterprises from 28 August 2025. Udyam registration documenting the enterprise category must be available on request.

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

No. The CM/L is IS-number-specific and facility-specific; a licence against IS 303 does not cover IS 710 marine plywood or IS 1659 block boards from the same plant, and a separate licence is required for each IS number within the consignment.

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