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HomeHSNChapter 44HSN 4412 99 10

Decorative plywood

Decorative plywood with coniferous outer plies

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 303

HSN 4412 99 10 (decorative plywood with both outer plies of coniferous wood) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 1328:1996 (for decorative veneered plywood) and the suite of co-applicable 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 uploaded to e-Sanchit is required as a separate customs-clearance condition before out-of-charge.

What this is
HSN code
4412 99 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. 1
    Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against IS 1328:1996 for decorative veneered plywood. Verify the supplier's 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 · IS 1328:1996
  2. 2
    Confirm which of the six co-applicable standards governs the specific product: 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). The CM/L must cover the precise standard matching the consignment's declared end-use.
    S.O. 1377(E) dated 15-03-2024 · IS 303:1989 · IS 710:2010 · IS 5509:2021 · IS 1328:1996 · IS 4990:2011 · IS 10701:2012
  3. 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 appear on the product or each panel, not on outer packaging alone.
    BIS (Conformity Assessment) Regulations, 2018 · Plywood and Wooden Flush Door Shutters Quality Control Order, 2024
  4. 4
    Upload the Phytosanitary Certificate (e-Sanchit document code 851000) to the e-Sanchit portal before the consignment is presented for out-of-charge. The proper officer is required to verify this upload on PGA-facilitated bills before releasing the consignment.
    Chapter 44 policy condition · e-Sanchit document code 851000
  5. 5
    Note the staggered enforcement dates: the QCO applies from 28-02-2025 for regular importers, from 28-05-2025 for small enterprises, and from 28-08-2025 for micro enterprises as defined under the MSMED Act. Obtain Udyam registration documentation if claiming the small or micro enterprise deferral.
    S.O. 1377(E) dated 15-03-2024 · Plywood and Wooden Flush Door Shutters Quality Control Order, 2024
A word of counsel

The most common error on this tariff line is assuming a single CM/L licence covering one plywood grade satisfies the BIS QCO across the full range of plywood supplied. The Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 applies six distinct Indian Standards, each standard-and-facility-specific; a licence against IS 303:1989 (general purpose) does not authorise import of product marketed as IS 1328:1996 decorative veneered plywood, and customs port officers are now cross-checking the declared end-use against the licensed IS number following DRI Alert Circular 05/2025-CI dated 22-08-2025.

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Frequently asked
Does HSN 4412 99 10 require BIS certification?
Yes. Decorative plywood under this tariff line must conform to the applicable Indian Standard and bear the ISI mark under a CM/L licence issued by the Bureau of Indian Standards, with effect from 28 February 2025 under the Plywood and Wooden Flush Door Shutters Quality Control Order, 2024.
Which Indian Standard applies to decorative veneered plywood specifically?
IS 1328:1996 governs decorative veneered plywood for furniture, interior panelling, and similar end-uses. IS 303:1989 governs general-purpose plywood; the supplier's CM/L must match the declared grade and end-use of the consignment.
Do small and micro enterprises face the same enforcement date?
No. The QCO applies from 28-02-2025 for regular importers, from 28-05-2025 for small enterprises, and from 28-08-2025 for micro enterprises. Importers claiming a deferral must hold valid Udyam registration documenting their enterprise classification.
Does one CM/L licence cover all plywood grades from the same manufacturer?
No. Each CM/L licence is standard-specific and facility-specific; a licence against one Indian Standard (for example, IS 303:1989) does not cover product manufactured to a different standard (for example, IS 1328:1996 or IS 710:2010) even from the same plant.
Last verified against gazette notifications: 2026-05-18. Source: BIS / Indian Customs CUSDATA.
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