Decorative plywood

Decorative plywood with nonconiferous outer ply

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 303

HSN 4412 92 10 (decorative plywood) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 1328:1996 and associated plywood standards is mandatory under the ISI Mark Scheme with effect from 28 February 2025, pursuant to the Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 notified under S.O. 1377(E). A Phytosanitary Certificate uploaded to e-Sanchit applies as a separate customs-clearance overlay.

What this is

HSN code

4412 92 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 the applicable Indian Standard for decorative plywood — IS 1328:1996 for decorative-veneered plywood, or IS 303:1989 where the consignment covers general-purpose grades. Verify the CM/L number, licensed product scope, 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 every panel in the consignment bears the ISI mark and the supplier's CM/L number under Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. The standard mark must appear on the product itself; marking on packaging alone does not satisfy the QCO requirement.
Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · S.O. 1377(E) dated 15-03-2024 · BIS (Conformity Assessment) Regulations, 2018
3
Note the staggered enforcement dates: the QCO obligation is effective 28 February 2025 for large enterprises, 28 May 2025 for small enterprises, and 28 August 2025 for micro enterprises. Confirm the supplier's enterprise classification, and ensure the CM/L was issued before the applicable enforcement date for that supplier tier.
Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · S.O. 1377(E) dated 15-03-2024
4
Upload the Phytosanitary Certificate (document code 851000) to e-Sanchit before filing the bill of entry. The proper officer will verify the PSC upload prior to granting out-of-charge, even on PGA-facilitated bills not routed through the PGA for NOC.
Customs (Import of Goods at Concessional Rate of Duty) Rules · e-Sanchit document upload requirement · CCR policy condition for Chapter 44
5
Quote the supplier's BIS CM/L number on the bill of entry and retain test reports and licence copies in the import file. Directorate of Revenue Intelligence alert circular 05/2025-CI dated 22-08-2025 signals active enforcement scrutiny on plywood imports; ensure documentation is complete before arrival.
DRI Alert Circular 05/2025-CI dated 22-08-2025 · F.No. DRI/51/2025-CI · BIS Act, 2016 · Customs Act, 1962

A word of counsel

The single most common error on this tariff line is importing under a CM/L licence against IS 303:1989 (general-purpose plywood) when the consignment is correctly described as decorative-veneered plywood governed by IS 1328:1996. Customs and DRI both scrutinise the standard-to-product alignment — a CM/L scoped to IS 303 does not cover IS 1328 decorative-grade product, and the mismatch triggers detention regardless of whether the physical panels carry an ISI mark. Confirm with the supplier in writing that the CM/L explicitly names IS 1328:1996 for any decorative-veneered consignment before the purchase order is placed.

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Frequently asked

Does HSN 4412 92 10 require BIS certification?

Yes. Decorative plywood with at least one nonconiferous outer ply is subject to the ISI Mark Scheme 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 against the applicable Indian Standard.

Which Indian Standard applies specifically to decorative plywood under this HSN?

IS 1328:1996 governs decorative-veneered plywood covering face-veneer grading, adhesive bonding class, and surface-finish criteria. IS 303:1989 covers general-purpose grades; the supplier's CM/L must be scoped to the standard that matches the product being imported.

Do the staggered enforcement dates affect whether a consignment can be cleared today?

Yes. The QCO enforcement date is 28 February 2025 for large enterprises, 28 May 2025 for small enterprises, and 28 August 2025 for micro enterprises. Consignments from suppliers whose applicable date has passed must bear a valid ISI mark; those from suppliers within an unexpired grace window may be cleared on documentary proof of enterprise classification.

Does a single CM/L licence cover all plywood grades a manufacturer produces?

No. A CM/L licence is standard-specific and facility-specific. A licence against IS 303:1989 does not cover IS 1328:1996, IS 710:2010, IS 5509:2021, IS 4990:2011, or IS 10701:2012 grades; each standard requires a separate CM/L or an explicit scope extension confirmed on the BIS register.

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