Other
Other furniture of materials other than wood, metal or plastics
HSN 9403 89 00 (other furniture of materials other than wood, metal, or plastics) is covered by Bureau of Indian Standards Quality Control Orders. Upholstered composites used for non-domestic furniture must conform to IS 15768:2008 under the ISI Mark Scheme with effect from 31 March 2025, by virtue of the Protective Textile Quality Control (Upholstered Composites used for Non-Domestic Furniture) Order, 2024; a further tranche of furniture-specific IS standards (IS 17631–17636:2022) under the Furniture (Quality Control) Order, 2025 applies to work chairs, general-purpose chairs, stools, tables, desks, storage units, beds, and bunk beds 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 QCO governs the specific product: IS 15768:2008 applies to upholstered composites for non-domestic furniture under S.O. 3916(E); IS 17631–17636:2022 apply to work chairs, general-purpose chairs and stools, tables and desks, storage units, beds, and bunk beds under S.O. 801(E). Source only from a Bureau of Indian Standards CM/L-licensed manufacturer for the applicable standard.S.O. 3916(E) dated 12-09-2024 · S.O. 801(E) dated 13-02-2025 · Furniture (Quality Control) Order, 2025
- 2Verify the foreign supplier's BIS CM/L licence number against the relevant IS standard on the BIS online register before placing the purchase order. Confirm the licensed scope covers the specific furniture category, material, and manufacturing facility named in the consignment.Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Furniture (Quality Control) Order, 2025 · S.O. 801(E) dated 13-02-2025
- 3Ensure every article bears the ISI mark and the supplier's CM/L number on the product itself, not packaging alone, consistent with Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking requirements apply to both the IS 15768:2008 upholstered-composite regime and the IS 17631–17636:2022 furniture regime.Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Protective Textile Quality Control (Upholstered Composites used for Non-Domestic Furniture) Order, 2024
- 4Check whether the importer qualifies for the Micro and Small Enterprise deferral: enterprises registered on the Udyam Portal with plant and machinery investment not exceeding ₹1 crore and turnover not exceeding ₹5 crore for the previous financial year are exempt from the Furniture QCO until 14 August 2026. A Chartered Accountant certificate confirming these thresholds is required.S.O. 801(E) dated 13-02-2025 · S.O. 774(E) dated 12-02-2026 · Furniture (Quality Control) Amendment Order, 2026
- 5If the consignment originates in Bangladesh, verify whether port restrictions under paragraph 19 of the ITC (HS) 2022 general notes apply. Goods outside the documented carve-outs in paragraphs 2 and 3 are restricted to specified ports of entry.DGFT Notification 7/25-26 dated 17-05-2025
The single most dangerous error on this tariff line is treating HSN 9403 89 00 as a single-QCO obligation. Two separate Quality Control Orders operate concurrently: the Protective Textile Quality Control (Upholstered Composites used for Non-Domestic Furniture) Order, 2024 under IS 15768:2008 is already in force from 31 March 2025, while the Furniture (Quality Control) Order, 2025 under IS 17631–17636:2022 comes into force from 14 February 2026. An importer of, say, upholstered office seating must satisfy both regimes if the product falls within both notification scopes — overlooking the already-operative IS 15768:2008 obligation triggers detention even before the 2026 furniture QCO takes effect.