Match splints
Match splints, wood articles for match manufacture
HSN 4421 99 30 (Match splints) is subject to mandatory Phytosanitary Certificate clearance under plant-quarantine protocols administered by customs at the bill-of-entry stage. The Phytosanitary Certificate (document code 851000) must be uploaded in e-Sanchit before out-of-charge is granted.
- Phytosanitary Certificate from exporting country authority
- ITC (HS) policy declaration from DGFT
- 1Obtain a Phytosanitary Certificate issued by the competent plant-protection authority of the exporting country before dispatch. The certificate (document code 851000) must be uploaded in e-Sanchit prior to filing the bill of entry; customs will not grant out-of-charge until the upload is verified.CCR mandatory document requirement · e-Sanchit document code 851000
- 2Verify that the consignment complies with the applicable ITC (HS) import policy conditions for Chapter 44 wood articles before the bill of entry is filed. Failure to satisfy the policy condition at the time of assessment will result in consignment detention pending regularisation.ITC (HS) Schedule I, Chapter 44
The single most common error on this tariff line is dispatching the consignment without a valid Phytosanitary Certificate, on the assumption that a processed wood article such as match splints is exempt from plant-quarantine documentation. Customs treats the certificate as a mandatory pre-clearance document regardless of the degree of processing; a missing or defective Phytosanitary Certificate at port results in consignment detention, accruing demurrage and ground rent until the deficiency is cured or the goods are re-exported.