HS code 9403 covers modular furniture, filing cabinets, and storage furniture. These attract BCD 20% and IGST 18%, giving a total effective duty of approximately 41%. Material declaration (solid wood vs MDF vs plywood vs metal) determines exact sub-heading and anti-dumping applicability.
Quick answer: HS code 9403 covers modular furniture, office furniture, filing cabinets, storage units, and kitchen furniture. BCD: 20%. IGST: 18%. Social Welfare Surcharge: 10% of BCD. Total effective duty: approximately 41% on CIF value. No mandatory pre-import licence. Anti-dumping duty may apply on some Chinese wood-based furniture.
HS code 9403 covers other furniture and parts thereof. 94036000 covers wooden furniture including modular units. 94033000 covers office furniture with wooden frames. 94038000 covers other furniture of acrylic, composite, or other materials. Metal furniture uses HS 94031000.
Seating furniture (chairs, sofas) uses HS 9401. Mattresses use HS 9404. Lighting fixtures use HS 9405. Office accessories use HS 8304 or 3926. Correct classification between storage furniture (9403) and seating (9401) affects duty only marginally as both attract 20% BCD.
Related resources: find HS codes for other products, office setup imports for Bengaluru startups.
Total effective duty on CIF value = BCD + SWS (10% of BCD) + IGST on (CIF + BCD + SWS). For HS code 9403, BCD is 20% and IGST is 18%.
| Duty Component | Rate | On ₹500,000 CIF (office furniture set) |
|---|---|---|
| Basic Customs Duty (BCD) | 20% | ₹100,000 |
| Social Welfare Surcharge (SWS) | 10% of BCD | ₹10,000 |
| IGST | 18% | ₹109,800 |
| Total Customs Duty | ~44.0% of CIF | ₹219,800 |
Note: CBIC has levied anti-dumping duty on certain Chinese-origin wood-based furniture categories in past orders. Verify current DGTR ADD notification for your specific furniture type and material before ordering.
Furniture can be imported under EPCG only if used as capital goods in export production (e.g., furniture for a BPO or export-oriented manufacturing unit). Generic office furniture for domestic-use operations does not qualify.
Use our import duty calculator to compute exact landed cost for your shipment.
No mandatory pre-import licence for furniture. Anti-dumping duty may apply to certain Chinese wood-based furniture — verify current DGTR notification.
No mandatory import licence is required for modular furniture, filing cabinets, and storage furniture. Standard customs clearance applies with commercial invoice, packing list, bill of lading, IEC code, and GST registration.
CBIC has levied anti-dumping duty on certain Chinese-origin wood-based furniture categories in past orders. Verify current DGTR ADD notification for your specific furniture type and material before ordering. European and Southeast Asian furniture is generally not subject to ADD.
Flat-pack (knock-down) furniture is classified as the complete article (e.g., wardrobe or desk) — not as individual panels or hardware. The Bill of Entry must describe the complete finished article and its use.
Need help with compliance? check your compliance requirements or read our customs clearance guide.
Typical lead time: 30–40 days via FCL or LCL sea freight from China.
Our customs clearance guide explains each step in detail. For Bengaluru-bound cargo, we clear at BLR airport (6–12 hours for green channel air freight) or ICD Whitefield (2–4 days for sea freight).
Wooden modular furniture (HS 94036000) and office furniture (HS 94033000) attract BCD 20%, SWS 2%, and IGST 18% — total effective duty approximately 41% on CIF. Metal furniture (HS 94031000) and acrylic/composite furniture (HS 94038000) attract the same rate.
CBIC has levied anti-dumping duty on certain Chinese-origin wood-based furniture categories in past orders. Verify current DGTR ADD notification for your specific furniture type and material before ordering. European and Southeast Asian furniture is generally not subject to ADD.
Flat-pack (knock-down) furniture is classified as the complete article (e.g., wardrobe or desk) — not as individual panels or hardware. The Bill of Entry must describe the complete finished article and its use. Declaring flat-pack panels as 'wood panels' rather than furniture is a misclassification.
For a typical office setup (30–50 workstations): FCL 40ft container. For smaller orders (5–15 desks and chairs): LCL from China, transit 26–30 days. For premium/urgent branded furniture: air freight (expensive but fast). Use our container load optimizer to determine the optimal container size.
Only if the furniture is used as a capital good in export production (e.g., furniture for a BPO or export-oriented manufacturing unit). Generic office furniture for domestic-use operations does not qualify for EPCG. Consult your CHA for case-by-case evaluation.
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