Wooden furniture of a kind used in the kitchen

Wooden kitchen furniture (cabinets, shelving units, kitchen worktables)

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 17631

HSN 9403 40 00 (wooden furniture of a kind used in the kitchen) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 17631:2022 through IS 17636:2022 is mandatory under the ISI Mark Scheme pursuant to the Furniture (Quality Control) Order, 2025, with effect 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 40 00

Chapter

94 · Furniture; bedding, mattresses; lamps and lighting fittings

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 17631:2022 · effective 14-02-2026

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
Identify which IS standard governs the specific furniture article 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), or IS 17636:2022 (bunk beds). Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against the applicable standard.
Furniture (Quality Control) Order, 2025 · S.O. 801(E) dated 13-02-2025
2
Verify the supplier's CM/L licence number, licensed product scope, and licensed manufacturing facility address on the BIS online register before placing the purchase order. The licence must cover the specific furniture article type and manufacturing facility for the consignment.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Furniture (Quality Control) Order, 2025
3
Ensure each 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, not on packaging alone.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Furniture (Quality Control) Order, 2025
4
Confirm whether the foreign manufacturer qualifies as a Micro or Small Enterprise registered on the Udyam Portal with investment in plant and machinery not exceeding ₹1 crore and turnover not exceeding ₹5 crore in the previous financial year as certified by a Chartered Accountant. If so, the deferred enforcement date of 14 August 2026 applies; the BIS QCO obligation is not permanently waived.
S.O. 801(E) dated 13-02-2025 · Furniture (Quality Control) Amendment Order, 2026 · S.O. 774(E) dated 12-02-2026
5
Quote the supplier's BIS CM/L number on the bill of entry. If the consignment originates in Bangladesh, verify whether port restrictions under paragraph 19 of the general notes to the import policy apply and whether the goods fall within the documented carve-outs.
BIS Act, 2016 · Customs Act, 1962 · DGFT Notification 7/25-26 dated 17-05-2025

A word of counsel

The most common error on this tariff line is treating the Furniture (Quality Control) Order, 2025 as a single-IS obligation when it maps six distinct Indian Standards to six distinct furniture article categories. Importing kitchen chairs under a CM/L licensed only against IS 17633:2022 (tables and desks) — or failing to obtain any CM/L because the article is incorrectly believed to be outside QCO scope — results in consignment detention at port with no fast-track cure once the goods are landed. Confirm the specific IS number, licensed article category, and facility scope of the CM/L before the purchase order, not at customs assessment.

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Frequently asked

Does HSN 9403 40 00 require BIS certification?

Yes. Wooden kitchen furniture must conform to and bear the ISI mark under a Bureau of Indian Standards CM/L licence against the applicable IS standard from the IS 17631–17636:2022 suite, under the Furniture (Quality Control) Order, 2025, with effect from 14 February 2026.

Does the Micro and Small Enterprise exemption permanently waive the BIS QCO obligation?

No. Enterprises registered on the Udyam Portal with plant and machinery investment not exceeding ₹1 crore and turnover not exceeding ₹5 crore benefit from a deferred enforcement date of 14 August 2026; the BIS QCO obligation fully applies from that date.

Which Indian Standard applies to wooden kitchen storage units imported under this HSN?

IS 17634:2022 governs storage units and desks. The supplier must hold a current CM/L licence specifically against IS 17634:2022 for the relevant product category and manufacturing facility.

Does a single CM/L licence cover all furniture articles across the IS 17631 to IS 17636 suite?

No. Each IS standard is article-category-specific; a CM/L against IS 17635:2022 for beds does not authorise import of chairs, tables, or storage units. A separate licence is required for each article type.

Last verified against gazette notifications: 2026-05-18. Source: BIS / DGFT / Indian Customs CUSDATA.