Cuttings and trimmings of plywood of which not exceeding 5cm

Plywood cuttings and trimmings with nonconiferous outer ply

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 303

HSN 4412 92 40 (cuttings and trimmings of plywood with at least one outer ply of nonconiferous wood, not exceeding 5 cm) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 303 and five allied Indian 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. A Phytosanitary Certificate must be uploaded to e-Sanchit before out-of-charge, constituting a separate customs-clearance documentary overlay.

What this is

HSN code

4412 92 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 grade being imported — IS 303:1989 (general-purpose), IS 710:2010 (marine), IS 5509:2021 (fire retardant), IS 1328:1996 (decorative veneered), IS 4990:2011 (concrete shuttering), or IS 10701:2012 (structural). Verify the CM/L number, licensed standard, 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
2
Ensure every piece bears the ISI mark and the supplier's CM/L number as required under Scheme-I of the BIS (Conformity Assessment) Regulations, 2018. The standard mark must appear on the product or its immediate packaging and must correspond to the specific grade standard, not a generic plywood licence.
BIS (Conformity Assessment) Regulations, 2018 · Plywood and Wooden Flush Door Shutters (Quality Control) Order, 2024 · S.O. 1377(E) dated 15-03-2024
3
Note the staggered enforcement dates: the general effective date is 28 February 2025; small enterprises have until 28 May 2025 and micro enterprises until 28 August 2025. If importing from a small or micro enterprise supplier, obtain documentary evidence of the enterprise classification to support the applicable effective date.
Plywood and Wooden Flush Door Shutters (Quality Control) Order, 2024 · S.O. 1377(E) dated 15-03-2024 · CCR operative text
4
Upload the Phytosanitary Certificate (document code 851000) to e-Sanchit before the bill of entry reaches the proper officer. Even where the bill is PGA-facilitated and not routed through the PGA for NOC, the proper officer will verify the PSC is on record before granting out-of-charge.
Customs (e-Sanchit) procedure · CCR operative text — PGA-facilitated bills documentary requirement
5
Quote the supplier's BIS CM/L number and the relevant IS standard on the bill of entry. Customs verifies the CM/L in real time against the BIS register; an absent, expired, or grade-mismatched licence triggers consignment detention.
BIS Act, 2016 · Customs Act, 1962 · Plywood and Wooden Flush Door Shutters (Quality Control) Order, 2024

A word of counsel

The sharpest trap on this tariff line is assuming that cuttings and trimmings — being offcuts rather than full-format panels — fall outside the QCO scope. The Plywood and Wooden Flush Door Shutters (Quality Control) Order, 2024 attaches to the HSN heading, not to the commercial form of the product; plywood offcuts of 5 cm or under are as much within scope as full sheets. Importers who obtain CM/L certification only for finished panel consignments and treat trim shipments as uncertified waste face detention and potential confiscation under the BIS Act, 2016.

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Frequently asked

Does HSN 4412 92 40 require BIS certification?

Yes. Plywood within this tariff line must conform to the applicable Indian Standard — IS 303:1989, IS 710:2010, IS 5509:2021, IS 1328:1996, IS 4990:2011, or IS 10701:2012 — and bear the ISI mark under a CM/L licence issued by Bureau of Indian Standards, with effect from 28 February 2025 under S.O. 1377(E).

Do the staggered effective dates affect all importers equally?

No. The general effective date is 28 February 2025; small enterprises have until 28 May 2025 and micro enterprises until 28 August 2025. Importers sourcing from small or micro enterprise suppliers must hold documentary evidence of the supplier's enterprise classification to rely on the later dates.

Which Indian Standard applies to this specific product?

The applicable standard depends on grade: IS 303:1989 for general-purpose plywood, IS 710:2010 for marine grade, IS 5509:2021 for fire-retardant, IS 1328:1996 for decorative-veneered, IS 4990:2011 for concrete-shuttering, and IS 10701:2012 for structural plywood. The CM/L must match the grade of the consignment.

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

No. Each CM/L is standard-specific and facility-specific; a licence against IS 303:1989 does not authorise the ISI mark on marine or fire-retardant grades, and output from an unlicensed plant is not covered regardless of the corporate group.

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