Upholstered

Upholstered seats, sofas and seating furniture of wood

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 15768

HSN 9401 61 00 (upholstered seating furniture) is covered by two overlapping Bureau of Indian Standards Quality Control Orders. IS 15768:2008 is mandatory for upholstered composites used in non-domestic furniture under the Protective Textile Quality Control Order, 2024, with effect from 31 March 2025; IS 17631–IS 17636 (2022 series) apply to work chairs, general-purpose chairs, tables, storage units, beds, and bunk beds under the Furniture (Quality Control) Order 2025 with effect from 14 February 2026. Directorate General of Foreign Trade policy controls apply as a separate customs-clearance overlay.

What this is

HSN code

9401 61 00

Chapter

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

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 15768 · effective 31-03-2025

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 being imported: IS 15768:2008 for upholstered composites used in non-domestic furniture (enforceable from 31-03-2025); 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, IS 17635:2022 for beds, IS 17636:2022 for bunk beds (all enforceable from 14-02-2026, or 14-08-2026 for micro and small enterprises).
S.O. 3916(E) dated 12-09-2024 · Protective Textile Quality Control (Upholstered Composites used for Non-Domestic Furniture) Order, 2024 · S.O. 801(E) dated 13-02-2025 · Furniture (Quality Control) Order 2025
2
Verify the foreign supplier's BIS CM/L licence on the BIS online register. The licence must be current, scope-specific to the relevant IS number and product category, and issued for the specific manufacturing facility. Confirm this 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 unit in the consignment bears the ISI mark and the supplier's CM/L licence number. Marking must appear on the product itself; compliance of the provisos inserted in Para 2 by the Furniture (Quality Control) Amendment Order 2026 must also be verified.
S.O. 774(E) dated 12-02-2026 · Furniture (Quality Control) Amendment Order 2026 · Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018
4
Confirm the MSME exemption status if applicable: enterprises registered on the Udyam Portal with investment in plant and machinery not exceeding ₹1 crore and turnover not exceeding ₹5 crore (previous financial year, certified by a Chartered Accountant) are exempt from the Furniture QCO. The IS 15768:2008 obligation under S.O. 3916(E) has separate conditions that must be assessed independently.
S.O. 801(E) dated 13-02-2025 · Furniture (Quality Control) Order 2025 · S.O. 3916(E) dated 12-09-2024
5
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. Quote the supplier's BIS CM/L number on the bill of entry; absent, expired, or scope-mismatched CM/L triggers consignment detention.
DGFT Notification 7/25-26 dated 17-05-2025 · General Notes to ITC (HS) 2022 Import Policy · BIS Act, 2016 · Customs Act, 1962

A word of counsel

The single most common error on this tariff line is treating the Furniture (Quality Control) Order 2025 as the sole BIS obligation and overlooking the earlier-effective IS 15768:2008 regime under the Protective Textile Quality Control (Upholstered Composites used for Non-Domestic Furniture) Order, 2024, which is already in force from 31 March 2025. An importer of non-domestic upholstered seating — office chairs, hospitality furniture — who sources a CM/L only against the IS 17631–17636 series is non-compliant on the textile-composite component and faces detention regardless of the furniture-QCO CM/L status. Both obligations must be verified against the specific product scope before the purchase order is placed.

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Frequently asked

Does HSN 9401 61 00 require BIS certification?

Yes. Upholstered composites for non-domestic furniture require a BIS CM/L against IS 15768:2008 under the Protective Textile Quality Control Order, 2024 from 31 March 2025; work chairs, general-purpose chairs, stools, tables, desks, beds, and bunk beds additionally require CM/L against the relevant IS 17631–17636:2022 standard under the Furniture (Quality Control) Order 2025 from 14 February 2026.

When does the Furniture Quality Control Order 2025 take effect for micro and small enterprises?

For enterprises registered on the Udyam Portal with plant-and-machinery investment not exceeding ₹1 crore and annual turnover not exceeding ₹5 crore (certified by a Chartered Accountant), the Furniture (Quality Control) Order 2025 takes effect from 14 August 2026 instead of 14 February 2026.

Do the IS 17631 to IS 17636 standards cover upholstered composites, or is a separate IS 15768 licence always required?

The IS 17631–17636 series governs the finished seating and furniture product categories; IS 15768:2008 governs the upholstered composite material used in non-domestic furniture specifically, and is issued under a separate Quality Control Order. Both may apply concurrently to the same consignment; the applicable IS must be determined by product type and end-use.

Does a single CM/L licence cover all furniture categories and manufacturing facilities?

No. Each CM/L is scope-specific — tied to a particular IS number, product category, and licensed manufacturing facility. Furniture variants outside the licensed IS scope, or produced at an unlicensed plant, are not covered and customs will detain the consignment on a mismatch.

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