Cabinetware
Wooden office cabinetware and storage furniture
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.
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Verify 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
- 2Confirm 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
- 3Ensure 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
- 4Assess 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
- 5If 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
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.