Of wood

Wooden seats and parts of seats

DGFT CLEARANCE

HSN 9401 91 00 (wooden seats and parts thereof) is subject to the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT). DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 to the General Notes of ITC (HS) 2022, imposing port restrictions on imports of certain goods originating from Bangladesh, with specific exemption categories set out in Para 2 and Para 3 of that notification.

What this is

HSN code

9401 91 00

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Para 19 General Notes (DGFT Notification 7/2025-26)

Customs documentation

ITC (HS) policy declaration from DGFT
Origin documentation from exporter

Compliance steps

1
Determine whether the consignment originates from Bangladesh. If so, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 and the port restrictions introduced under Para 19 of the General Notes of ITC (HS) 2022 before routing the shipment.
DGFT Notification 7/2025-26 dated 17-05-2025 · Para 19, General Notes, ITC (HS) 2022
2
If the Bangladesh-origin consignment qualifies for an exemption, confirm it falls within the categories specified in Para 2 or Para 3 of DGFT Notification 7/2025-26 and retain supporting documentation at the bill of entry to demonstrate the exemption basis.
DGFT Notification 7/2025-26 dated 17-05-2025 · Para 2 and Para 3

A word of counsel

The most common error on this tariff line is failing to check country of origin against the Bangladesh-specific port restrictions introduced by Para 19 before booking freight. A consignment of wooden seats arriving at a non-notified port from Bangladesh will be detained pending DGFT-policy resolution; the exemption categories in Para 2 and Para 3 are narrowly drawn and must be confirmed at the purchase-order stage, not at the port.

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Frequently asked

Does HSN 9401 91 00 require BIS certification?

No, wooden seats and parts are not covered by any BIS Quality Control Order. Import is governed solely by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, with port restrictions applicable to Bangladesh-origin goods under DGFT Notification 7/2025-26.

Do the port restrictions under DGFT Notification 7/2025-26 apply to all countries of origin?

No. Per Para 19 of the General Notes of ITC (HS) 2022 introduced by DGFT Notification 7/2025-26 dated 17-05-2025, the port restrictions apply specifically to imports from Bangladesh; consignments from other origins are not subject to this restriction.

What happens if a Bangladesh-origin consignment qualifies under the Para 2 or Para 3 exemptions?

Consignments falling within the exempted categories listed in Para 2 or Para 3 of DGFT Notification 7/2025-26 are not subject to the port restrictions, but supporting documentation establishing the exemption basis must be available at the bill of entry for customs verification.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.