Classification
Where HSN 4412 91 20 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
GST
GST Rate on HSN 4412 91 20
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 159 | 4412 | Plywood, veneered panels and similar laminated wood |
| 5% | Schedule I, S. No. 292 | 44 or any Chapter | The following goods, namely: — [(a)] Cement Bonded Particle Board; [(b)] Jute Particle Board; [(c)] Rice Husk Board; [(d)] Glass-fibre Reinforced Gypsum Board (GRG) [(e)] Sisal-fibre Boards; [(f)] Bagasse Board; and [(g)] Cotton Stalk Particle Board [(h)] Particle/fibre board manufactured from agricultural crop res idues (chapter-wide entry) |
| 5% | Schedule I, S. No. 293 | 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] (chapter-wide entry) |
| 18% | Schedule II, S. No. 164 | 44 or any Chapter | Resin bonded bamboo mat board, with or without veneer in between; Bamboo flooring tiles (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Import
Customs Duty on HSN 4412 91 20
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export
Export Policy and RoDTEP for HSN 4412 91 20
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.5% of FOB value for exports from the domestic tariff area and 0.3% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Same heading
Other Codes Under HSN 4412
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 4412 10 00 | Of bamboo | 10% |
| 4412 31 10 | Decorative plywoodWith at least one outer ply of tropical wood | 10% |
| 4412 31 20 | Tea chest panels or shooks, packed in setsWith at least one outer ply of tropical wood | 10% |
| 4412 31 30 | Other tea chest panelsWith at least one outer ply of tropical wood | 10% |
| 4412 31 40 | Marine and aircraft plywoodWith at least one outer ply of tropical wood | 10% |
| 4412 31 50 | Cuttings and trimmings of plywood of width not exceeding 5cmWith at least one outer ply of tropical wood | 10% |
| 4412 31 90 | OtherWith at least one outer ply of tropical wood | 10% |
| 4412 33 10 | Decorative plywoodOther, with at least one outer ply of non- coniferous wood of the species alder (Alnus spp.), ash (Fraxinus… | 10% |
| 4412 33 20 | Tea chest panels, shooks whether or not packed in setsOther, with at least one outer ply of non- coniferous wood of the species alder (Alnus spp.), ash (Fraxinus… | 10% |
| 4412 33 30 | Marine and aircraft plywoodOther, with at least one outer ply of non- coniferous wood of the species alder (Alnus spp.), ash (Fraxinus… | 10% |
| 4412 33 40 | Cutting and trimmings of plywood of width not exceeding 5 cmOther, with at least one outer ply of non- coniferous wood of the species alder (Alnus spp.), ash (Fraxinus… | 10% |
| 4412 33 90 | OtherOther, with at least one outer ply of non- coniferous wood of the species alder (Alnus spp.), ash (Fraxinus… | 10% |
| 4412 34 10 | Decorative plywoodOther, with at least one outer ply of non- coniferous wood not specified under sub-heading 4412 33 | 10% |
| 4412 34 20 | Tea chest panels, shooks whether or not packed in setsOther, with at least one outer ply of non- coniferous wood not specified under sub-heading 4412 33 | 10% |
| 4412 34 30 | Marine and aircraft plywoodOther, with at least one outer ply of non- coniferous wood not specified under sub-heading 4412 33 | 10% |
| 4412 34 40 | Cutting and trimmings of plywood of width not exceeding 5 cmOther, with at least one outer ply of non- coniferous wood not specified under sub-heading 4412 33 | 10% |
| 4412 34 90 | OtherOther, with at least one outer ply of non- coniferous wood not specified under sub-heading 4412 33 | 10% |
| 4412 39 10 | Decorative plywoodOther, with both outer plies of coniferous wood | 10% |
| 4412 39 20 | Tea chest panels, shooks whether or not packed in setsOther, with both outer plies of coniferous wood | 10% |
| 4412 39 30 | Marine and aircraft plywoodOther, with both outer plies of coniferous wood | 10% |
| 4412 39 40 | Cutting and trimmings of plywood of width not exceeding 5 cmOther, with both outer plies of coniferous wood | 10% |
| 4412 39 90 | OtherOther, with both outer plies of coniferous wood | 10% |
| 4412 41 00 | With at least one outer ply of tropical wood | 10% |
| 4412 42 00 | Other, with at least one outer ply of non- coniferous wood | 10% |
| 4412 49 00 | Other, with both outer plies of coniferous wood | 10% |
| 4412 51 00 | With at least one outer ply of tropical wood | 10% |
| 4412 52 00 | Other, with at least one outer ply of non- coniferous wood | 10% |
| 4412 59 00 | Other, with both outer plies of coniferous wood | 10% |
| 4412 91 10 | Decorative plywoodWith at least one outer ply of tropical wood: m3 10% - | 10% |
| 4412 91 20 | Tea chest panel or shooks, packed in setsWith at least one outer ply of tropical wood: m3 10% - | 10% |
| 4412 91 30 | Marine and aircraft plywoodWith at least one outer ply of tropical wood: m3 10% - | 10% |
| 4412 91 40 | Cuttings and trimmings of plywood of which not exceeding 5cmWith at least one outer ply of tropical wood: m3 10% - | 10% |
| 4412 91 90 | OtherWith at least one outer ply of tropical wood: m3 10% - | 10% |
| 4412 92 10 | Decorative plywoodOther, with at least one outer ply of non- m3 10% - coniferous wood | 10% |
| 4412 92 20 | Tea chest panel or shooks, packed in setsOther, with at least one outer ply of non- m3 10% - coniferous wood | 10% |
| 4412 92 30 | Marine and aircraft plywoodOther, with at least one outer ply of non- m3 10% - coniferous wood | 10% |
| 4412 92 40 | Cuttings and trimmings of plywood of which not exceeding 5cmOther, with at least one outer ply of non- m3 10% - coniferous wood | 10% |
| 4412 92 90 | OtherOther, with at least one outer ply of non- m3 10% - coniferous wood | 10% |
| 4412 99 10 | Decorative plywoodOther, with both outer plies of coniferous wood: m3 10% - | 10% |
| 4412 99 20 | Tea chest panel or shooks, packed in setsOther, with both outer plies of coniferous wood: m3 10% - | 10% |
| 4412 99 30 | Marine and aircraft plywoodOther, with both outer plies of coniferous wood: m3 10% - | 10% |
| 4412 99 40 | Cuttings and trimmings of plywood of which not exceeding 5cmOther, with both outer plies of coniferous wood: m3 10% - | 10% |
| 4412 99 90 | OtherOther, with both outer plies of coniferous wood: m3 10% - | 10% |
No rows match — clear the filter to see all.
Not shown on this page
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.