Other
Plywood with both outer plies of coniferous wood
HSN 4412 99 90 (plywood with both outer plies of coniferous wood) is covered by multiple Bureau of Indian Standards Quality Control Orders. Conformity to the applicable Indian Standards — including IS 303, IS 710, IS 1328, IS 4990, IS 5509, IS 10701 (plywood grades) and IS 1659, IS 3087, IS 12406, IS 12823, IS 3097 (wood-based boards) — is mandatory under the ISI Mark Scheme with effect from 11 February 2025 and 28 February 2025 depending on product sub-type. A Phytosanitary Certificate uploaded to e-Sanchit is required as a separate customs-clearance document before out-of-charge.
- 1Identify the exact product sub-type — plywood grade (general, marine, fire-retardant, decorative, shuttering, structural) or wood-based board grade (block board, particle board, MDF, veneered particle board) — to determine the governing IS number and QCO. The applicable IS and enforcement date differ by sub-type and enterprise classification.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; Resin Treated Compressed Wood Laminates QCO 2024 · S.O. 1018(E) dated 29-02-2024
- 2Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against the relevant Indian Standard for the specific product sub-type. Verify the supplier's CM/L number, licensed product scope, and licensed manufacturing facility on the BIS online register before placing the purchase order.BIS (Conformity Assessment) Regulations, 2018 · Scheme-I of Schedule-II; S.O. 1307(E), S.O. 1377(E), S.O. 1018(E)
- 3Ensure every panel bears the ISI mark and the supplier's CM/L number in accordance with Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Note that enforcement dates for small enterprises and micro enterprises are deferred: 11-05-2025 / 11-08-2025 (wood-based boards), 28-05-2025 / 28-08-2025 (plywood), and 14-04-2025 / 14-07-2025 (resin treated compressed wood laminates).Wood Based Boards QCO 2024 · S.O. 1307(E); Plywood and Wooden Flush Door Shutters QCO 2024 · S.O. 1377(E); Resin Treated Compressed Wood Laminates QCO 2024 · S.O. 1018(E)
- 4Upload a valid Phytosanitary Certificate (document code 851000) to e-Sanchit before the consignment is presented for out-of-charge. The proper officer verifies the presence of this document on PGA-facilitated bills prior to releasing the consignment.ITC (HS) import policy condition — e-Sanchit document code 851000; CCR entry for Chapter 44
- 5Quote the supplier's BIS CM/L number on the bill of entry, with the licence scope matching the declared IS number for the product sub-type. Consignments without a current, scope-matched CM/L are liable to detention; importers and suppliers are also subject to the DRI enforcement regime.BIS Act, 2016 · Customs Act, 1962; DRI Alert Circular 05/2025-CI dated 22-08-2025 issued vide F.No. DRI/51/2025-CI-O/O DG-DRI-HQ-Delhi
The most common error on this tariff line is treating the residual 'Other' HSN 4412 99 90 as a single-IS obligation when in reality three separate QCOs — each with its own IS numbers, enforcement dates, and enterprise-tier deferrals — can apply to the same 8-digit code depending on whether the imported panel is a plywood grade, a wood-based board, or a resin-treated compressed laminate. An importer who obtains a CM/L against IS 303 (general-purpose plywood) but ships block board panels — which fall under IS 1659 and S.O. 1307(E) — faces detention for scope mismatch regardless of the licence's current status.