Other

Seats other than swivel seats, convertible seats or aircraft seats

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 17631

HSN 9401 39 00 (seats other than those of heading 9402, not elsewhere specified) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 17631:2022 through IS 17636:2022 is mandatory under the ISI Mark Scheme pursuant to the Furniture (Quality Control) Order, 2025, with effect 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.

What this is

HSN code

9401 39 00

Chapter

94 · Furniture; bedding, mattresses; lamps and lighting fittings

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 17631:2022 · effective 14-02-2026

Applicable Partner Government Agencies

BISBIS·Bureau of Indian Standards

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.

Compliance steps

1
Identify which Indian Standard governs the specific product type 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). A single consignment covering multiple furniture categories requires CM/L coverage against each applicable standard.
Furniture (Quality Control) Order, 2025 · S.O. 801(E) dated 13-02-2025 · Furniture (Quality Control) Amendment Order, 2026 · S.O. 774(E) dated 12-02-2026
2
Verify the foreign manufacturer's BIS CM/L licence number on the BIS online register against the applicable IS standard(s). Confirm the licensed product scope, furniture category, and manufacturing facility address match the consignment before placing the purchase order.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Furniture (Quality Control) Order, 2025 · S.O. 801(E) dated 13-02-2025
3
Ensure every article bears the ISI mark and the supplier's CM/L number per Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product itself; marking only on the packaging is insufficient for customs clearance.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Furniture (Quality Control) Order, 2025
4
Quote the supplier's BIS CM/L number on the bill of entry and ensure the standard number cited matches the product category in the consignment. Customs verifies the CM/L in real time against the BIS register; an absent, expired, or category-mismatched licence triggers consignment detention.
BIS Act, 2016 · Customs Act, 1962 · Furniture (Quality Control) Order, 2025
5
If the manufacturer qualifies as a micro or small enterprise registered on the Udyam Portal with investment in plant and machinery not exceeding ₹1 crore and turnover not exceeding ₹5 crore for the previous financial year, obtain a Chartered Accountant certificate confirming that status. Compliance for such enterprises is required from 14 August 2026, not 14 February 2026.
S.O. 801(E) dated 13-02-2025 · Furniture (Quality Control) Order, 2025 · MSMED Act, 2006 (Udyam registration threshold)

A word of counsel

The most common error on this tariff line is presenting a CM/L licence against one IS standard when the consignment contains multiple furniture categories each governed by a distinct standard — for example, a mixed shipment of work chairs (IS 17631:2022), tables (IS 17633:2022), and bunk beds (IS 17636:2022) requires three separate CM/L coverages. Customs will detain the entire consignment if any category lacks a matching, in-scope CM/L, even if the majority of articles are compliant. Audit the purchase order category-by-category before the shipment is consolidated.

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Frequently asked

Does HSN 9401 39 00 require BIS certification?

Yes. Articles within this tariff line must conform to the applicable IS standard and bear the ISI mark under a BIS CM/L licence, mandatory from 14 February 2026 under the Furniture (Quality Control) Order, 2025 issued vide S.O. 801(E).

Which Indian Standard applies to the specific furniture type being imported?

IS 17631:2022 covers work chairs; IS 17632:2022 covers general-purpose chairs and stools; IS 17633:2022 covers tables and desks; IS 17634:2022 covers storage units and desks; IS 17635:2022 covers beds; IS 17636:2022 covers bunk beds. Each category requires a separate CM/L.

Are micro and small enterprises exempt from the Furniture Quality Control Order?

Not exempt — the compliance date is deferred to 14 August 2026 for enterprises registered on the Udyam Portal with plant and machinery investment not exceeding ₹1 crore and annual turnover not exceeding ₹5 crore, as certified by a Chartered Accountant. The IS obligation itself still applies.

Does a single CM/L licence cover all furniture categories from the same manufacturer?

No. Each IS standard (IS 17631 through IS 17636) requires a distinct CM/L covering the specific furniture category and manufacturing facility; a licence against one standard does not authorise import of articles governed by a different standard.

Last verified against gazette notifications: 2026-05-18. Source: BIS / DGFT / Indian Customs CUSDATA.