Other
Seats and furniture other than upholstered or wood-framed seating
HSN 9401 69 00 (seats and furniture within the residual subheading) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to the applicable Indian Standard from the IS 17631–17636:2022 and IS 15768:2008 suite is mandatory under the ISI Mark Scheme by virtue of the Furniture (Quality Control) Order, 2025, with the general enforcement date of 14 February 2026. 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 product-specific Indian Standard before sourcing: 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. Upholstered composites used for non-domestic furniture additionally require IS 15768:2008.Furniture (Quality Control) Order, 2025 · S.O. 801(E) dated 13-02-2025 · S.O. 774(E) dated 12-02-2026 · S.O. 3916(E) dated 12-09-2024
- 2Source only from a Bureau of Indian Standards CM/L-licensed manufacturer whose licence is mapped to the applicable IS from the suite above. Verify the CM/L number, licensed product scope, and 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
- 3Confirm whether the MSME micro/small enterprise exemption applies. Enterprises registered on the Udyam Portal with plant and machinery investment not exceeding ₹1 crore and turnover not exceeding ₹5 crore for the previous financial year (certified by a Chartered Accountant) are exempt; micro and small enterprises' enforcement date is 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
- 4Ensure each 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. For non-domestic furniture with upholstered composites, also confirm IS 15768:2008 compliance with effect from 31 March 2025 under the Protective Textile Quality Control (Upholstered Composites used for Non-Domestic Furniture) Order, 2024.S.O. 3916(E) dated 12-09-2024 · Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018
- 5If the consignment originates in Bangladesh, verify whether port restrictions introduced under paragraph 19 of the general notes to the ITC (HS) 2022 import policy apply. Goods outside the documented carve-outs under paragraphs 2 and 3 are restricted to specified ports.DGFT Notification 7/25-26 dated 17-05-2025 · General Notes to the ITC (HS) 2022 Import Policy
The single most consequential error on this tariff line is treating the QCO as a single-standard obligation and obtaining a CM/L against only one IS number for a consignment that spans multiple product categories. Each product type within a mixed-furniture shipment must individually conform to its mapped standard — IS 17631:2022 for work chairs is not interchangeable with IS 17633:2022 for tables even within the same bill of entry. A CM/L covering only one category does not license the remainder, and customs may detain the entire consignment pending separate licence verification for uncovered product types.