Other
Other articles of wood, residual category
HSN 4421 99 90 (Other articles of wood) is subject to a mandatory Phytosanitary Certificate requirement under India's plant-quarantine regime, with the certificate to be uploaded in e-Sanchit before customs out-of-charge. The Directorate General of Foreign Trade (DGFT) administers the overarching import policy for Chapter 44 wood articles, and the customs proper officer verifies phytosanitary compliance at the bill-of-entry stage.
- Phytosanitary Certificate from exporting-country authority
- e-Sanchit upload to CBIC
- 1Obtain a Phytosanitary Certificate issued by the competent plant-protection authority of the exporting country before shipment. Upload the certificate in e-Sanchit under document code 851000 prior to filing the bill of entry; out-of-charge will not be granted until the upload is verified by the proper officer.e-Sanchit document code 851000 · CCR phytosanitary requirement for HSN 4421 99 90
- 2Confirm that the consignment is classified correctly under the residual subheading 4421 99 90 and does not fall within a more specific Chapter 44 tariff line carrying additional policy conditions. Misclassification into this residual heading when a specific heading applies triggers reclassification, differential duty demand, and potential detention.ITC (HS) Schedule I, Chapter 44
The most common error on this residual tariff line is treating the Phytosanitary Certificate as a post-arrival formality rather than a pre-shipment prerequisite. The customs proper officer will not grant out-of-charge until document code 851000 is confirmed in e-Sanchit; a missing or invalid certificate results in consignment detention, accruing demurrage and ground rent, with no rectification pathway equivalent to a labelling defect — the original phytosanitary declaration cannot be substituted after the vessel arrives.