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Metal office furniture and upholstered composites for non-domestic use

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 15768

HSN 9403 10 90 (other metal office furniture) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 15768:2008 for upholstered composites used in non-domestic furniture is mandatory under the ISI Mark Scheme with effect from 31 March 2025 under the Protective Textile Quality Control (Upholstered Composites used for Non-Domestic Furniture) Order, 2024; the Furniture (Quality Control) Order 2025 brings IS 17631 through IS 17636 into force from 14 February 2026. Directorate General of Foreign Trade policy controls apply as a separate customs-clearance overlay.

What this is
HSN code
9403 10 90
Chapter
94 · Furniture; bedding, mattresses; lamps and lighting fittings
BIS QCO
Applicable · ISI Mark Scheme · CM/L required
Indian Standard
IS 15768:2008 · 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. 1
    Identify which Indian Standard governs the specific furniture type being imported: IS 17631:2022 (work chairs), IS 17632:2022 (general purpose chairs and stools), IS 17633:2022 (tables and desks), IS 17634:2022 (storage units and desks), IS 17635:2022 (beds), IS 17636:2022 (bunk beds), or IS 15768:2008 (upholstered composites for non-domestic furniture). Each IS requires a separate CM/L.
    Furniture (Quality Control) Order 2025 · S.O. 801(E) dated 13-02-2025 · 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 manufacturer's BIS CM/L licence on the BIS online register against the applicable IS number, licensed product scope, and manufacturing facility address. For consignments arriving from 14 February 2026, CM/L coverage under IS 17631–17636 is required; IS 15768:2008 compliance is required from 31 March 2025 for upholstered composites.
    S.O. 801(E) dated 13-02-2025 · S.O. 774(E) dated 12-02-2026 · S.O. 3916(E) dated 12-09-2024
  3. 3
    Ensure every article bears the ISI mark and the supplier's CM/L number under 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 statutory requirement.
    Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Furniture (Quality Control) Order 2025
  4. 4
    Assess whether the manufacturer qualifies for the Micro and Small Enterprise exemption: enterprises registered on the Udyam Portal with investment in plant and machinery not exceeding ₹1 crore and turnover not exceeding ₹5 crore for the previous financial year (certified by a Chartered Accountant) are exempt. For qualifying MSEs, the Furniture QCO obligations apply from 14 August 2026, not 14 February 2026.
    S.O. 801(E) dated 13-02-2025 · S.O. 777(E) dated 12-02-2026 · Furniture (Quality Control) Order 2025
  5. 5
    If the consignment originates in Bangladesh, verify applicability of port restrictions under paragraph 19 of the general notes to the import policy. Quote the 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 · BIS Act, 2016 · Customs Act, 1962
A word of counsel

The most common error on this tariff line is treating HSN 9403 10 90 as a single-IS obligation when in fact seven separate Indian Standards apply across different furniture types — each requiring its own CM/L. An importer who sources a mixed consignment (say, work chairs plus bunk beds) from a manufacturer holding a CM/L only against IS 17631:2022 will find the bunk beds detained at port regardless of the work-chair compliance. Confirm IS-by-product-type CM/L coverage for every furniture category in the shipment before the purchase order is placed.

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Frequently asked
Does HSN 9403 10 90 require BIS certification?
Yes. Upholstered composites for non-domestic furniture require ISI Mark Scheme compliance against IS 15768:2008 from 31 March 2025. For work chairs, general chairs, tables, storage units, beds, and bunk beds, IS 17631–17636:2022 apply from 14 February 2026 under the Furniture (Quality Control) Order 2025.
Do Micro and Small Enterprises qualify for a later compliance date?
Yes. Enterprises registered on the Udyam Portal with plant and machinery investment not exceeding ₹1 crore and turnover not exceeding ₹5 crore (certified by a Chartered Accountant) have until 14 August 2026 to comply with the Furniture (Quality Control) Order 2025 obligations.
Does the IS 15768:2008 obligation under the Protective Textiles QCO apply to all furniture or only specific types?
IS 15768:2008 applies specifically to upholstered composites used in non-domestic furniture, per the Protective Textile Quality Control (Upholstered Composites used for Non-Domestic Furniture) Order, 2024 issued under S.O. 3916(E). Domestic-use upholstered furniture is not within that QCO's scope.
Does a single CM/L licence cover all furniture categories manufactured at the same facility?
No. Each Indian Standard (IS 17631 through IS 17636, and IS 15768) requires a separate CM/L; a licence against one standard does not authorise manufacture or import of products governed by another standard, even from the same facility.
Last verified against gazette notifications: 2026-05-18. Source: BIS / DGFT / Indian Customs CUSDATA.
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