Duvets (comforters)

Duvets and comforters of textile materials

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 17630 · AQCS OVERLAY

HSN 9404 40 40 (duvets and comforters) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 17630:2021 is mandatory under the ISI Mark Scheme with effect from 01 January 2025, by virtue of the Medical Textiles Quality Control Order Second Amendment 2025. Animal Quarantine and Certification Services documentation requirements apply as a separate customs-clearance overlay for consignments containing animal-derived fill materials.

What this is

HSN code

9404 40 40

Chapter

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

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 17630:2021 · effective 01-01-2025

Applicable Partner Government Agencies

AQCSAQCS·Animal Quarantine and Certification Services

BISBIS·Bureau of Indian Standards

Compliance steps

1
Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against IS 17630:2021. Verify the supplier's CM/L number, licensed product scope, and manufacturing facility address on the BIS online register before placing the purchase order.
Medical Textiles Quality Control Order Second Amendment 2025 · S.O. 4634(E) dated 23-10-2024 · S.O. 04(E) dated 01-01-2025
2
Ensure each duvet bears the ISI mark and the supplier's CM/L number under Scheme-I of Schedule-II to the Bureau of Indian Standards (Conformity Assessment) Regulations, 2018. Marking must appear on the product or its attached label, not on outer packaging alone.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · S.O. 4634(E) dated 23-10-2024
3
Where the duvet fill is of animal origin, upload the Veterinary Health Certificate (document code 853AQ1) and the Laboratory Report or Certificate of Analysis (document code 001AQ1) in e-Sanchit, as required by Annexures A(1) and A(2) of Circular 24/2022-CUS. Quote the AQCS-issued Sanitary Import Permit IRN (document code 911DF1) to obtain the No Objection Certificate.
CBIC Circular 24/2022-CUS dated 28-11-2022; Animal Quarantine and Certification Services requirements
4
Quote the supplier's BIS CM/L number on the bill of entry. For animal-origin fill, also quote the AQCS Sanitary Import Permit IRN. Customs verifies the CM/L in real time against the BIS register; an absent, expired, or scope-mismatched CM/L triggers consignment detention.
BIS Act, 2016 · Customs Act, 1962 · S.O. 3526(E) dated 30-07-2025

A word of counsel

The most common error on this tariff line is treating IS 17630:2021 as applying solely to bedsheets and pillow covers — the CCR evidence text names those products, but the Medical Textiles Quality Control Order Second Amendment 2025 binds duvets under HSN 9404 40 40 to the same standard effective 01 January 2025. Importers who omit the ISI mark requirement on the mistaken view that duvets are outside the QCO scope face detention and potential re-export, even where the fill-material documentation for Animal Quarantine and Certification Services is otherwise complete.

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Frequently asked

Does HSN 9404 40 40 require BIS certification?

Yes. Duvets under this tariff line must conform to IS 17630:2021 and bear the ISI mark under the ISI Mark Scheme. The obligation is effective from 01 January 2025 under the Medical Textiles Quality Control Order Second Amendment 2025, referenced in S.O. 4634(E) dated 23 October 2024 and S.O. 04(E) dated 01 January 2025.

Is Animal Quarantine and Certification Services documentation required for all duvet imports?

AQCS documentation is required where the duvet contains animal-derived fill materials. A Veterinary Health Certificate, Laboratory Report, and Sanitary Import Permit IRN must be uploaded in e-Sanchit per CBIC Circular 24/2022-CUS; consignments without animal-origin fill may not require AQCS clearance.

Does the IS 17630:2021 obligation cover all fill types, including synthetic and down fill?

IS 17630:2021 governs fabric weight, dimensional accuracy, colour fastness, seam strength, and shrinkage for quilts and duvets of cotton, man-made fibre, and other textile materials. The BIS QCO obligation applies regardless of fill type; the fill material separately determines whether AQCS clearance is needed.

Does a single CM/L licence cover all duvet specifications from one manufacturer?

No. The CM/L licence is scope-specific by product type, specification, and manufacturing facility. Duvets outside the licensed product scope or produced at an unlicensed plant are not covered, and customs detains the consignment on a scope mismatch with the BIS register.

Last verified against gazette notifications: 2026-05-16. Source: BIS / AQCS / Indian Customs CUSDATA.