Introduction to Customs Act of India
A common man thinks of sofa, dining table, curtains, lights, tableware, floor tiles, lights and decorative products as furniture. Unfortunately, there is no general provision in the Indian Customs Act to classify all household goods as furniture. The Customs Act defines each item as per “International Trade Classification - Harmonized Code” (ITC-HS) and assigns the rate of duty payable for it. They are logically arranged as Chapters drilled down to specific sub-headings within those chapters. Here is a list of common furniture and their broad chapter headings.
Classification of home furniture
Chapter 91 - Clocks and watches and parts thereof
Chapter 82 - Cutlery, spoons and forks, of base metal
Chapter 70 - Glass and glassware
Chapter 69 - Ceramic products
Chapter 57 - Carpets and other textile floor coverings
Chapter 46 - Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork.
Chapter 44 - Wood and Articles of wood
Understanding the value of imported furniture as per Indian Customs act of 1962
Price paid for furniture in China $30000
Local charges for packing, consolidation, quality check, handling and shipping services @5% $1500
Insurance charges of above total $500
Landing Charges (as per Indian custom’s Act) $360
Total assessable value as per Customs Act $36360
The government of India periodically adjusts custom and other taxes on import hence actual duty payable at the time of import may be different from calculator given below which is last updated in July 2019.