FILING, CABINETS, CARD-INDEX CABINETS, PAPER TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP STANDS AND SIMILAR OFFICE OR DESK EQUIPMENT, OF BASE METAL, OTHER THAN OFFICE FURNITURE OF HEADING 9403

Base metal office and desk equipment (filing cabinets, pen trays, stamp stands)

NO PGA · STANDARD CUSTOMS PROCEDURE

HSN 8304 00 00 (filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment of base metal) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Importers should confirm that products classified here are not base metal furniture, which falls under Chapter 94 and may carry distinct compliance at that heading.

No partner government agency notification covers this tariff line.

A word of counsel

The principal classification risk at this tariff line is the boundary with Chapter 94 office furniture of base metal: items with a structural or freestanding character may be re-classified by customs as furniture under heading 9403, triggering retrospective duty recovery and any compliance applicable at that heading. Precise product specification — dimensions, intended function, method of use — should be documented against the heading 8304 exclusion criterion before shipment.

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Frequently asked

Does HSN 8304 00 00 require any pre-import registration?

A valid Importer-Exporter Code is required for any commercial import; no product-specific registration applies to this tariff line.

What changes if the base metal item is considered office furniture rather than desk equipment?

Items re-classified as office furniture of base metal under Chapter 94 fall outside heading 8304 entirely and may attract different duty rates and any compliance applicable to that heading.

Last verified against gazette notifications: 2026-05-16. Source: BIS / DGFT / Indian Customs CUSDATA.