Other

Seats and furniture of heading 9401 (tables, desks, beds, chairs, storage units)

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 17633

HSN 9401 49 00 (seats and related furniture of heading 9401) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to the applicable Indian Standard — 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 regular enterprises. Directorate General of Foreign Trade policy controls, including port restrictions on Bangladesh-origin goods, apply as a separate customs-clearance overlay.

What this is

HSN code

9401 49 00

Chapter

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

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 17633 · 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 furniture product in the consignment: IS 17631:2022 for work chairs, IS 17632:2022 for general-purpose chairs and stools, IS 17633:2022 for tables and desks, IS 17634:2022 for storage units and desks, IS 17635:2022 for beds, and IS 17636:2022 for bunk beds.
Furniture (Quality Control) Order 2025 · S.O. 801(E) dated 13-02-2025 · IS 17631:2022 through IS 17636:2022
2
Verify the foreign supplier's BIS CM/L licence number on the BIS online register against the product-specific IS standard and the licensed manufacturing facility. The CM/L must be current and its scope must cover the specific furniture category and product variant in the consignment.
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 before shipment. Marking must appear on the product itself; marking on packaging alone does not satisfy the conformity-marking requirement under Scheme-I.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Furniture (Quality Control) Order 2025
4
Confirm the enforcement date applicable to your enterprise: 14 February 2026 for regular enterprises, and 14 August 2026 for Micro and Small Enterprises registered on the Udyam Portal. If the supplier qualifies for the MSME exemption — 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 this exemption in the bill of entry.
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
5
If the consignment originates in Bangladesh, verify whether the goods fall within the port restrictions under paragraph 19 of the General Notes to the ITC (HS) Import Policy. Quote the BIS CM/L number on the bill of entry; customs verifies it in real time against the BIS register and detains consignments where the CM/L is absent, expired, or scope-mismatched.
DGFT Notification 7/25-26 dated 17-05-2025 · BIS Act, 2016 · Customs Act, 1962

A word of counsel

The most common error on this tariff line is treating the six IS standards as interchangeable and sourcing a single CM/L against one standard for a mixed-category consignment. Each standard is product-category-specific: a CM/L against IS 17633:2022 (tables and desks) does not authorise the import of beds or bunk beds under IS 17635:2022 or IS 17636:2022. A mixed furniture consignment from a supplier licensed under only one standard will result in partial detention at port, with unlicensed-category articles subject to seizure and re-export.

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Frequently asked

Does HSN 9401 49 00 require BIS certification?

Yes. Articles falling within this tariff line require conformity to the applicable Indian Standard under the ISI Mark Scheme, with effect from 14 February 2026 for regular enterprises and 14 August 2026 for qualifying Micro and Small Enterprises, under the Furniture (Quality Control) Order 2025.

Which Indian Standard applies to my specific furniture product under this HSN?

IS 17631:2022 for work chairs; IS 17632:2022 for general-purpose chairs and stools; IS 17633:2022 for tables and desks; IS 17634:2022 for storage units and desks; IS 17635:2022 for beds; IS 17636:2022 for bunk beds. The applicable standard must match the product category of each article in the consignment.

Are Micro and Small Enterprises exempt from the Furniture QCO entirely?

No. Enterprises whose investment in plant and machinery does not exceed ₹1 crore and whose turnover does not exceed ₹5 crore for the previous financial year, as certified by a Chartered Accountant, are not exempt from the QCO itself but benefit from a deferred enforcement date of 14 August 2026.

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

No. A CM/L licence is standard-specific and product-category-specific; a supplier must hold separate CM/L licences against each applicable IS standard for each furniture category it manufactures, and each licence must cover the specific manufacturing facility.

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