Other
Metal office furniture and upholstered composites for non-domestic use
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.
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Identify 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
- 2Verify 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
- 3Ensure 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
- 4Assess 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
- 5If 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
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.