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HomeHSNChapter 94HSN 9403 30 10

Cabinetware

Wooden office cabinetware and storage furniture

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 15768

HSN 9403 30 10 (wooden office cabinetware) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 15768:2008 for upholstered composites 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 broader Furniture (Quality Control) Order 2025 under IS 17631–17636:2022 takes effect from 14 February 2026. Directorate General of Foreign Trade policy controls apply as a separate customs-clearance overlay.

What this is
HSN code
9403 30 10
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
    Verify the foreign manufacturer's BIS CM/L licence against the applicable Indian Standard for the specific product type: 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). Confirm the licensed scope and facility address on the BIS online register before placing the purchase order.
    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
    Confirm the enforcement date applicable to the consignment: IS 15768:2008 for upholstered composites applies from 31-03-2025; IS 17631–17636:2022 for all other furniture categories applies from 14-02-2026 for regular enterprises and from 14-08-2026 for Micro and Small Enterprises registered on the Udyam Portal.
    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 each 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; packaging-only marking 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 MSME turnover exemption applies: 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, as certified by a Chartered Accountant, are exempt from the Furniture QCO. If claiming the exemption, retain the Chartered Accountant certificate with the import documentation.
    S.O. 801(E) dated 13-02-2025 · Furniture (Quality Control) Order 2025
  5. 5
    If the consignment originates in Bangladesh, verify whether port restrictions under paragraph 19 of the general notes to the import policy apply. 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 single most common error on this tariff line is treating the seven applicable Indian Standards as interchangeable when each is product-type-specific: a CM/L against IS 17634:2022 for storage units does not cover work chairs under IS 17631:2022, and a licence against IS 15768:2008 for upholstered composites covers an entirely separate QCO. Importers who ship mixed-category consignments under a single CM/L number face detention for the out-of-scope product types, even where one product category is fully compliant — each product category in a shipment must be traceable to its own CM/L-licensed IS.

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Frequently asked
Does HSN 9403 30 10 require BIS certification?
Yes. Wooden office cabinetware and storage furniture require BIS ISI Mark Scheme CM/L licensing. IS 15768:2008 for upholstered composites is mandatory from 31 March 2025; IS 17631–17636:2022 for the broader furniture categories is mandatory from 14 February 2026.
Are Micro and Small Enterprises exempt from the Furniture Quality Control Order?
Yes, partially. 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 under S.O. 801(E) dated 13-02-2025. The IS 15768:2008 upholstered-composites obligation under S.O. 3916(E) has separate conditions.
Which Indian Standard applies to office storage units and desks under this HSN?
IS 17634:2022 governs storage units and desks; IS 17633:2022 governs tables and desks. A CM/L licence must be specific to the product type — a licence against one standard does not cover products within the scope of another.
Does one CM/L licence cover all furniture types in a mixed consignment?
No. Each of the seven applicable Indian Standards (IS 17631–17636:2022 and IS 15768:2008) requires a separate, product-type-specific CM/L licence; furniture categories outside the licensed IS scope in a mixed consignment are not covered and face detention.
Last verified against gazette notifications: 2026-05-18. Source: BIS / DGFT / Indian Customs CUSDATA.
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