Of wood
Wooden seats, chairs, tables, storage units and beds
HSN 9401 31 00 (seats of wood) is covered by a Bureau of Indian Standards Quality Control Order under the Furniture (Quality Control) Order, 2025. Conformity to IS 17631:2022 through IS 17636:2022 is mandatory under the ISI Mark Scheme, with the requirement entering into force from 14 February 2026 for general importers and 14 August 2026 for Micro and Small Enterprises. Directorate General of Foreign Trade policy controls apply as a separate customs-clearance overlay.
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Identify the applicable Indian Standard for the specific furniture product being imported: IS 17631:2022 (work chairs), IS 17632:2022 (general purpose chairs and stools), IS 17633:2022 (tables and desks), IS 17634:2022 (storage units and desks), IS 17635:2022 (beds), or IS 17636:2022 (bunk beds). One consignment may span multiple standards if it contains mixed furniture categories.Furniture (Quality Control) Order, 2025 · S.O. 801(E) dated 13-02-2025
- 2Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against the applicable IS standard. Verify the supplier's CM/L number, licensed product scope, and licensed manufacturing facility on the BIS online register before placing the purchase order.Furniture (Quality Control) Order, 2025 · S.O. 801(E) dated 13-02-2025 · Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018
- 3Ensure each article of furniture bears the ISI mark and the supplier's CM/L licence number in accordance with Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product itself; marking on packaging alone does not satisfy the statutory requirement.Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Furniture (Quality Control) Order, 2025
- 4If the manufacturer qualifies as a Micro and Small Enterprise under the Udyam Portal — investment in plant and machinery not exceeding ₹1 crore and turnover not exceeding ₹5 crore for the previous financial year, certified by a Chartered Accountant — document the exemption basis before the bill of entry. The BIS QCO obligation for such enterprises commences 14 August 2026.S.O. 801(E) dated 13-02-2025 · S.O. 774(E) dated 12-02-2026 (Furniture (Quality Control) Amendment Order, 2026)
- 5Quote the supplier's BIS CM/L number on the bill of entry. If the consignment originates in Bangladesh, verify whether port restrictions under paragraph 19 of the general notes to the ITC (HS) 2022 import policy apply and document any exemption under paragraphs 2 and 3 of that notification.DGFT Notification 7/25-26 dated 17-05-2025 · BIS Act, 2016 · Customs Act, 1962
The most common error on this tariff line is treating the ISI Mark obligation as already in force at the time of contracting, when the operative enforcement date for general importers is 14 February 2026 — not the QCO gazette date of 13 February 2025. Equally, importers frequently apply a single IS number to mixed-category shipments: a consignment containing both work chairs (IS 17631:2022) and bunk beds (IS 17636:2022) requires separate CM/L verification for each product category, and a CM/L licence covering one standard does not authorise import of goods falling under another.