Other

Seats and furniture of wood (beds, bunk beds, chairs, tables, storage units)

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 17635

HSN 9401 79 00 (other seats of wood, including convertible beds) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to the applicable Indian Standard under the series IS 17631–17636:2022 is mandatory under the ISI Mark Scheme with effect from 14 February 2026 (14 August 2026 for Micro and Small Enterprises) pursuant to the Furniture (Quality Control) Order, 2025. Directorate General of Foreign Trade policy controls apply as a separate customs-clearance overlay.

What this is

HSN code

9401 79 00

Chapter

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

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 17635:2022 (primary) · 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
Determine the applicable Indian Standard by product type: 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. Each IS maps to a discrete product category; a single consignment covering multiple categories requires the supplier to hold a CM/L licence for each relevant standard.
Furniture (Quality Control) Order, 2025 · S.O. 801(E) dated 13-02-2025
2
Verify the foreign manufacturer's BIS CM/L licence number on the BIS online register against the relevant IS standard(s). Confirm the licensed product scope covers the specific product type, model variant, and manufacturing facility named in the purchase order before shipment.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Furniture (Quality Control) Order, 2025
3
Ensure every article in the consignment bears the ISI mark and the supplier's CM/L 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 obligation.
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
4
If the importing enterprise claims the MSME exemption (Udyam-registered, investment in plant and machinery not exceeding ₹1 crore, turnover not exceeding ₹5 crore for the previous financial year), obtain a Chartered Accountant certificate confirming both thresholds before the goods arrive. The extended enforcement date of 14 August 2026 applies only to enterprises meeting both criteria.
S.O. 801(E) dated 13-02-2025 · Furniture (Quality Control) Order, 2025
5
Quote the supplier's BIS CM/L number on the bill of entry and verify compliance with the provisos inserted under the Furniture (Quality Control) Amendment Order, 2026. If the consignment originates in Bangladesh, verify applicability of port restrictions under paragraph 19 of the General Notes to the ITC (HS) 2022 Import Policy.
Furniture (Quality Control) Amendment Order, 2026 · S.O. 774(E) dated 12-02-2026 · DGFT Notification 7/25-26 dated 17-05-2025

A word of counsel

The single most common error on this tariff line is treating the six IS standards (17631–17636:2022) as interchangeable and sourcing a single CM/L-licensed supplier whose licence covers only one product category — for example, beds under IS 17635:2022 — while importing a mixed consignment that also includes chairs or tables. Each IS standard is category-specific, and customs officers verifying the CM/L scope at the port will detain any articles for which the licensed standard does not match the product type declared on the bill of entry.

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Frequently asked

Does HSN 9401 79 00 require BIS certification?

Yes. Articles within this tariff line must conform to and bear the ISI mark under a CM/L licence issued against the applicable standard in the IS 17631–17636:2022 series, with effect from 14 February 2026, pursuant to the Furniture (Quality Control) Order, 2025.

Does the MSME exemption apply to all enterprises registered on the Udyam Portal?

No. The exemption applies only to Udyam-registered 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. Enterprises exceeding either threshold must comply by 14 February 2026.

What changes were introduced by the Furniture (Quality Control) Amendment Order, 2026?

The Amendment Order issued vide S.O. 774(E) dated 12-02-2026 inserted provisos to paragraph 2 of the principal order; importers must verify compliance with those provisos for each consignment. The CCR does not reproduce the full text of the provisos; legal counsel or the Gazette notification should be consulted.

Does a single CM/L licence cover all furniture categories in a mixed consignment?

No. The CM/L licence is standard-specific and product-category-specific; a supplier licensed under IS 17635:2022 (beds) is not authorised to supply ISI-marked chairs, tables, or bunk beds without separate licences under the relevant standards.

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