The three layers of duty
Basic customs duty (BCD) on furniture under HS 9401 and 9403 is 20%, charged on the assessable value, which is broadly the CIF value: the cost of the goods plus insurance plus freight to the Indian port. AIDC is 5%, also on the assessable value. The social welfare surcharge was removed for these goods in Budget 2025 (2 February 2025). IGST is 18%, but it is not charged on CIF alone. It is charged on the assessable value plus BCD plus AIDC, which is why the total is more than 20 + 5 + 18. Budget 2026 did not change these rates. The exact HS code matters: a seat, a table, a bed frame and a mattress can fall under different headings, so ask your broker to confirm the classification of each item on your invoice.
Worked example: ₹100 CIF
Start with a CIF value of ₹100. BCD at 20% is ₹20. AIDC at 5% is ₹5. The value for IGST is therefore ₹100 + ₹20 + ₹5 = ₹125. IGST at 18% of ₹125 is ₹22.50. Total duty and tax: ₹20 + ₹5 + ₹22.50 = ₹47.50. The duty-paid value is ₹147.50. In other words, the Indian government's share adds about 47.5% to the CIF price. If you compare a Chinese factory's quote with an Indian retail price, you must add at least this 47.5% to the factory price plus freight and insurance before the comparison means anything. A GST-registered business may be able to claim the ₹22.50 of IGST as input tax credit; a homeowner generally cannot, so for personal use treat the full ₹47.50 as cost.
Worked example: ₹10 lakh CIF
Say the factory price plus sea freight and insurance for a mixed order comes to ₹10,00,000 CIF. BCD at 20% is ₹2,00,000. AIDC at 5% is ₹50,000. The value for IGST is ₹10,00,000 + ₹2,00,000 + ₹50,000 = ₹12,50,000. IGST at 18% of ₹12,50,000 is ₹2,25,000. Total duty and tax: ₹2,00,000 + ₹50,000 + ₹2,25,000 = ₹4,75,000. Duty-paid value at the port: ₹14,75,000. Note that the ₹10 lakh CIF already includes the ocean freight; if the factory quoted you an ex-works or FOB price, the freight and insurance must be added first, and duty is then charged on that larger number. Getting this wrong is the most common reason a home-import budget overruns. Keep the factory invoice, packing list and freight bill together, because the broker needs all three to file the Bill of Entry.
What else adds to the landed cost
Duty is only one line. After the goods reach an Indian port, expect charges for the customs broker or clearing agent, port handling, the container freight station if the cargo is shared or de-stuffed, documentation, and detention or demurrage if clearance is delayed. Then there is road transport from the port to your city and building, loading and unloading, and in Mumbai often a lift or staircase carry. Unpacking and assembly are extra unless someone has quoted them. Transit insurance may cover only total loss. Anything broken in transit usually cannot be returned. For covered categories under the Furniture QCO, a missing BIS licence can lead to the shipment being held, which adds storage charges on top. Ask the broker for a written estimate of every line before you pay the factory.
Personal-use imports, baggage and components
Budget 2025 cut the duty rate on personal baggage from 100% to 70% and on goods imported for personal use from 35% to 20%. These are separate provisions from the furniture tariff and come with their own conditions, so check with a broker whether they apply to your shipment. Whether the Furniture Quality Control Order exempts personal-use imports is unclear as of September 2026; do not assume it does, and check the current notification on egazette.gov.in or bis.gov.in. If you import components rather than finished furniture, note that Chinese telescopic channel drawer sliders carry an anti-dumping duty of US$422 per tonne under Notification 27/2024-Customs (ADD), dated 18 December 2024, for five years from 27 June 2024. We found no anti-dumping duty on finished furniture.