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HomeHSNChapter 94HSN 9403 10 10

Of steel

Steel office and domestic furniture (chairs, tables, beds, storage units)

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 15768

HSN 9403 10 10 (steel furniture) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to multiple Indian Standards under the Furniture (Quality Control) Order, 2025 is mandatory under the ISI Mark Scheme, with enforcement from 14 February 2026 for general enterprises and 14 August 2026 for micro and small enterprises. Directorate General of Foreign Trade policy controls apply as a separate customs-clearance overlay.

What this is
HSN code
9403 10 10
Chapter
94 · Furniture; bedding, mattresses; lamps and lighting fittings
BIS QCO
Applicable · ISI Mark Scheme · CM/L required
Indian Standard
IS 15768 · effective 13-02-2025
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. 1
    Identify the applicable Indian Standard for each furniture type 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, IS 17635:2022 for beds, IS 17636:2022 for bunk beds, and IS 15768:2008 for upholstered composites used in non-domestic furniture. A single consignment spanning multiple furniture types may require multiple CM/L verifications.
    Furniture (Quality Control) Order, 2025 · S.O. 801(E) dated 13-02-2025 · S.O. 774(E) dated 12-02-2026 · Protective Textile Quality Control (Upholstered Composites used for Non-Domestic Furniture) Order, 2024 · S.O. 3916(E) dated 12-09-2024
  2. 2
    Verify the foreign supplier's BIS CM/L licence number on the BIS online register against the specific IS standard covering each furniture type. The CM/L must be current and its licensed product scope must match the furniture category being imported before the purchase order is placed.
    Furniture (Quality Control) Order, 2025 · S.O. 801(E) dated 13-02-2025; ISI Mark Scheme under Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018
  3. 3
    Ensure every article 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 and not only on packaging or documentation.
    Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Furniture (Quality Control) Order, 2025
  4. 4
    If the supplier qualifies as a Udyam-registered micro or small enterprise with plant and machinery investment not exceeding ₹1 crore and turnover not exceeding ₹5 crore for the previous financial year as certified by a Chartered Accountant, the Furniture QCO does not apply to that enterprise. Document the exemption basis with the Udyam registration certificate and Chartered Accountant certification before clearance.
    S.O. 801(E) dated 13-02-2025 · S.O. 774(E) dated 12-02-2026 · Furniture (Quality Control) Amendment Order, 2026
  5. 5
    If the consignment originates in Bangladesh, verify applicability of port restrictions under paragraph 19 of the general notes to the ITC (HS) import policy. Consignments 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 ITC (HS) 2022 Import Policy
A word of counsel

The most consequential trap on this tariff line is conflating the enforcement timeline: the Furniture (Quality Control) Order, 2025 was notified on 13 February 2025 but enforcement for general enterprises begins 14 February 2026 and for micro and small enterprises on 14 August 2026 — importers who treat the notification date as the enforcement date will either seek premature CM/L compliance or, conversely, miss the live enforcement window. Separately, upholstered steel furniture may simultaneously trigger IS 15768:2008 under S.O. 3916(E) from 31 March 2025, a distinct QCO with its own CM/L scope; failing to check both regimes on the same article is the single most common cause of consignment detention on this HSN.

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Frequently asked
Does HSN 9403 10 10 require BIS certification?
Yes. Steel furniture under this tariff line requires conformity to the applicable Indian Standard under the ISI Mark Scheme; import is permitted only from manufacturers holding a current BIS CM/L licence under the Furniture (Quality Control) Order, 2025, with general enterprise enforcement from 14 February 2026.
Which Indian Standard applies to a consignment containing both work chairs and storage units?
IS 17631:2022 applies to work chairs and IS 17634:2022 applies to storage units; each requires a separate CM/L licence covering the specific furniture category, and both must be verified on the BIS register before import.
Does the micro and small enterprise exemption apply to the importer or to the foreign manufacturer?
The exemption under S.O. 801(E) applies to enterprises registered on the Udyam Portal where investment in plant and machinery does not exceed ₹1 crore and turnover does not exceed ₹5 crore for the previous financial year, as certified by a Chartered Accountant. The exemption must be documented and produced at customs.
Does a single CM/L licence cover all steel furniture types from the same manufacturer?
No. The CM/L is standard-specific and product-category-specific; a licence against IS 17631:2022 for work chairs does not cover beds under IS 17635:2022 or storage units under IS 17634:2022, even from the same manufacturer and facility.
Last verified against gazette notifications: 2026-05-18. Source: BIS / DGFT / Indian Customs CUSDATA.
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