Other

Plywood and wood-based panels with nonconiferous outer ply

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 3087

HSN 4412 92 90 (plywood and wood-based panels with at least one outer ply of nonconiferous wood) is covered by two Bureau of Indian Standards Quality Control Orders. Conformity to applicable Indian Standards is mandatory under the ISI Mark Scheme with effect from 11 February 2025 under the Wood Based Boards QCO 2024 and 28 February 2025 under the Plywood and Wooden Flush Door Shutters QCO 2024. Phytosanitary Certificate submission via e-Sanchit applies as a separate customs-clearance overlay.

What this is

HSN code

4412 92 90

Chapter

44 · Wood and articles of wood; wood charcoal

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 3087 · effective 11-02-2025

Applicable Partner Government Agencies

BISBIS·Bureau of Indian Standards

Compliance steps

1
Identify the exact product type in the consignment — particle board, MDF, block board, pre-laminated board, or plywood variant — and verify the corresponding BIS CM/L licence number against the applicable IS on the BIS online register before placing the purchase order. The QCO and enforcement date differ by product type.
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
Confirm the supplier's CM/L covers the specific IS: IS 3087:2005 for medium-density particle boards, IS 12406:2021 for MDF, IS 1659:2004 for block boards, IS 12823:2015 for pre-laminated particle boards, IS 3097:2006 for veneered particle boards, IS 303:1989 for general-purpose plywood, IS 710:2010 for marine plywood, IS 5509:2021 for fire-retardant plywood, IS 1328:1996 for veneered decorative plywood, IS 4990:2011 for concrete-shuttering plywood, or IS 10701:2012 for structural plywood.
S.O. 1307(E) dated 12-03-2024 · S.O. 1377(E) dated 15-03-2024 · BIS (Conformity Assessment) Regulations, 2018
3
Ensure every panel bears the ISI mark and the supplier's CM/L number under Scheme-I of the BIS (Conformity Assessment) Regulations, 2018. Marking must be on the product or its accompanying label — not on the outer packaging alone.
BIS (Conformity Assessment) Regulations, 2018 · Scheme-I marking requirements
4
Upload the Phytosanitary Certificate (document code 851000) in e-Sanchit before the bill of entry is filed. Customs will verify upload prior to Out-of-Charge; absence causes detention regardless of BIS compliance status.
ITC (HS) Import Policy · e-Sanchit PGA facilitation requirement for document code 851000
5
If the supplier qualifies as a small enterprise, confirm the applicable staggered enforcement date: small enterprises had until 11 May 2025 (wood-based boards) or 28 May 2025 (plywood) to comply; micro enterprises until 11 August 2025 or 28 August 2025 respectively. For any post-deadline consignment, full CM/L compliance is required regardless of enterprise size.
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

A word of counsel

The single most common failure on this tariff line is treating the two QCOs as interchangeable and presenting a CM/L held against an IS under one QCO as covering a product type governed by the other. A CM/L for IS 3087:2005 (particle board under the Wood Based Boards QCO) does not cover plywood under the Plywood and Wooden Flush Door Shutters QCO, and vice versa — customs verification at port is IS-specific. Mixed consignments containing both panel types require the supplier to hold separate, in-scope CM/L licences for each product type; a single licence on the bill of entry for a mixed load will trigger detention of the uncovered portion.

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Frequently asked

Does HSN 4412 92 90 require BIS certification?

Yes. Wood-based panels and plywood with at least one outer ply of nonconiferous wood require Bureau of Indian Standards ISI Mark Scheme CM/L licensing against the applicable Indian Standard, mandatory under S.O. 1307(E) and S.O. 1377(E) with effect from 11 February 2025 and 28 February 2025 respectively.

Which Indian Standard applies to a given panel type under this HSN?

The standard is product-specific: IS 3087:2005 for medium-density particle boards, IS 12406:2021 for MDF, IS 1659:2004 for block boards, IS 12823:2015 for pre-laminated boards, IS 3097:2006 for veneered particle boards, and IS 303, 710, 5509, 1328, 4990, or 10701 for the relevant plywood grade.

Do the staggered enforcement dates still apply?

The staggered dates — 11 May 2025 and 11 August 2025 for small and micro enterprises under S.O. 1307(E), and 28 May 2025 and 28 August 2025 under S.O. 1377(E) — have now passed; full CM/L compliance is required for all consignments.

Does a single CM/L licence cover all panel types in a mixed consignment?

No. A CM/L licence is IS-specific and product-scope-specific; each panel type in a mixed consignment must be covered by a separate in-scope CM/L, and customs verifies each independently against the BIS register at the time of clearance.

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