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Furniture Import Duty Calculator India

Customs duty on wooden furniture imported into India: 25% BCD, SWS and 18% IGST, with freight that often drives the landed cost.

Updated · By Niraj Kumar · 3 sources

What you are importing

Wooden furniture, HS 9403 60 00: Other wooden furniture.

Value of the shipment

USD
₹

ECB reference rate of 2026-09-24. Customs uses the CBIC-notified import rate; enter it for an exact figure.

The invoice isThe invoice is
Freight and insuranceFreight and insurance
Landed cost₹17,48,700₹5,86,387 in duty and IGST, 50.45% of value
Assessable value
₹11,62,313
FOB plus default freight and insurance
Customs duty
₹3,19,636
BCD 25% + SWS 10%
IGST
₹2,66,751
Claimable as input tax credit if GST-registered
Cost after IGST credit
₹14,81,949
Tax34%
  • Goods, freight, insurance66%
  • Customs duty18%
  • IGST15%

Duty receipt

Wooden furniture, HS 9403 60 00, from China

These rates have not yet been checked against the CBIC tariff. Confirm them on ICEGATE or with your customs broker before relying on them.

ItemRateCharged onAmount
Assessable value (CIF)₹11,62,313
Basic Customs Duty25%₹11,62,313₹2,90,578
Social Welfare Surcharge10%₹2,90,578₹29,058
IGST18%₹14,81,949₹2,66,751
Total duty and IGST50.45%₹5,86,387
Landed cost₹17,48,700

Value converted at ₹95.9598 per USD. Excludes anti-dumping, safeguard and countervailing duties, port and handling charges and the customs broker's fee. An estimate, not an assessment.

Rates compiled 2026-09-26.

How the Furniture Import Duty Calculator India works

AV = (FOB + F + I) × R; BCD = AV × b; AIDC = AV × a; SWS = (BCD + AIDC) × s; IGST = (AV + BCD + AIDC + SWS) × g

This page uses the same method as the India Import Duty Calculator, which explains each term and assumption in full.

Worked example

A shipment of wooden furniture from China invoiced at $15,000 FOB (HS 9403 60 00), with freight and insurance not separately known.

  1. 1At ₹95.96 to the dollar the FOB value is ₹14,39,397; adding 20% freight and 1.125% insurance gives an assessable value of ₹17,43,470
  2. 2BCD at 25% is ₹4,35,867
  3. 3SWS at 10% of the customs duty adds ₹43,587
  4. 4IGST at 18% on ₹22,22,924 is ₹4,00,126

Duty and IGST come to ₹8,79,580, 50.5% of the assessable value, for a landed cost of ₹26,23,050. A GST-registered importer claims the IGST back, leaving ₹22,22,924.

Frequently asked questions

What is the HS code for wooden furniture?

Usually 9403 60 00: "Other wooden furniture". The last digits can change with material, power or use, and the duty can change with them, so check the full heading against your product before filing.

Why does freight matter so much for furniture?

Furniture is bulky and light for its volume, so sea freight is a large share of its value. Because freight is part of the assessable value, duty is charged on it as well. Enter the real freight from your forwarder rather than the 20% default, and use the CBM calculator to plan the container.

Are metal and plastic furniture charged the same?

Heading 9403 splits furniture by material: metal, wood and plastic each have their own subheading, and seats and sofas go under 9401. Most are at 25% BCD, but classify by the main material.

Sources

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