Cuttings and trimmings of plywood of which not exceeding 5cm

Plywood cuttings and trimmings with coniferous outer plies, width not exceeding 5 cm

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 303

HSN 4412 99 40 (cuttings and trimmings of plywood with both outer plies of coniferous wood, not exceeding 5 cm) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 303, IS 710, IS 5509, IS 1328, IS 4990, or IS 10701 — as applicable to the plywood grade — 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 is required as a separate customs-clearance document.

What this is

HSN code

4412 99 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
Identify the plywood grade of the cuttings and trimmings being imported and confirm the corresponding Indian Standard: IS 303:1989 (general purposes), IS 710:2010 (marine), IS 5509:2021 (fire retardant), IS 1328:1996 (veneered decorative), IS 4990:2011 (concrete shuttering), or IS 10701:2012 (structural). Each grade requires a separate CM/L licence from the Bureau of Indian Standards.
Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · S.O. 1377(E) dated 15-03-2024
2
Verify the foreign supplier's BIS CM/L licence number on the BIS online register before placing the purchase order. Confirm the licence covers the specific IS standard, grade, and manufacturing facility corresponding to the consignment.
S.O. 1377(E) dated 15-03-2024 · BIS (Conformity Assessment) Regulations, 2018
3
Ensure every piece or bundle in the consignment bears the ISI mark and the supplier's CM/L licence number, as required under Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the goods, not only on outer packaging.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Plywood and Wooden Flush Door Shutters Quality Control Order, 2024
4
Upload the Phytosanitary Certificate (document code 851000) in e-Sanchit before the consignment arrives at port. Customs will verify this document against the e-Sanchit filing before granting out-of-charge; absence triggers detention regardless of BIS compliance.
ITC (HS) Import Policy condition — PGA document requirement; e-Sanchit document code 851000
5
If the supplier is a small enterprise, confirm the effective date for BIS compliance is 28 May 2025; for micro enterprises, 28 August 2025. Quote the CM/L number and applicable effective date on the bill of entry to pre-empt any customs query on enterprise-category exemption.
Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 · S.O. 1377(E) dated 15-03-2024

A word of counsel

The most common error on this tariff item is assuming that cuttings and trimmings — being offcuts rather than full plywood panels — fall outside the QCO scope. The Plywood and Wooden Flush Door Shutters Quality Control Order, 2024 is product-based, not dimension-based; cuttings and trimmings of plywood are explicitly classified under HSN 4412 99 40 and the BIS standard-mark obligation applies to the grade of plywood from which they originate. An importer presenting unmarked cuttings sourced from an unlicensed facility faces consignment detention and potential confiscation under the BIS Act, 2016, regardless of the small piece size.

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Frequently asked

Does HSN 4412 99 40 require BIS certification?

Yes. Plywood cuttings and trimmings under this tariff line must conform to the applicable Indian Standard (IS 303, IS 710, IS 5509, IS 1328, IS 4990, or IS 10701) and bear the ISI mark under a CM/L licence from the Bureau of Indian Standards, with effect from 28 February 2025.

Which Indian Standard applies — and does one CM/L licence cover all plywood grades?

No. The applicable IS depends on the plywood grade: IS 303:1989 for general-purpose, IS 710:2010 for marine, IS 5509:2021 for fire retardant, IS 1328:1996 for veneered decorative, IS 4990:2011 for concrete shuttering, and IS 10701:2012 for structural. Each grade requires a separate, grade-specific CM/L licence.

Do small and micro enterprise suppliers have a later compliance deadline?

Yes. The QCO effective date for small enterprises is 28 May 2025 and for micro enterprises is 28 August 2025. Importers sourcing from such enterprises must confirm the supplier's enterprise category and applicable compliance date before shipment.

Is a Phytosanitary Certificate required in addition to BIS documentation?

Yes. A Phytosanitary Certificate (e-Sanchit document code 851000) is a separate mandatory customs-clearance document for this wood-product tariff line; it must be uploaded in e-Sanchit before arrival, independent of BIS QCO compliance.

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