Tariff item · Chapter 94 · Section XX, Miscellaneous manufactured articles

HS 9404 90 00Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other

Furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishing, luminaires and lighting fittings, not elsewhere specified or included, illuminated signs, illuminated name-plates and the like, prefabricated building

Customs duty
25%
Tariff rate
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
10%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate25%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)5%Assessable value11/2021-Customs, S.No. 16D
Social Welfare Surcharge (SWS)Exempt (11/2018-Customs, S.No. 1)BCD + AIDC11/2018-Customs, S.No. 1
Integrated GST (IGST)5% or 18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Sri Lanka FTA0%Sri Lanka
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–UAE CEPA5%United Arab Emirates
SAFTA5%Sri Lanka
India–Australia ECTA10.7%Australia
SAPTA12.5%Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA51/2025-Customs15.71% BCD + 3.93% AIDCplus AIDC 3.93%Switzerland, Liechtenstein
India–Oman CEPA20/2026-Customs15% BCD + 5% AIDCplus AIDC 5%Oman
India–EFTA TEPA53/2025-Customs17.6% BCD + 4.4% AIDCplus AIDC 4.4%Iceland, Norway
APTA23.75%Bangladesh, China, South Korea, Sri Lanka

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS))

  • Free under DGFT 54/2015-2020 of 9 Feb 2022.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is 5% (S.No. 16D of 11/2021-Customs, as amended by 06/2025-Customs).
  • AIDC is Nil where exemption from BCD is claimed under advance authorisation, an EOU scheme or the notifications 11/2021-Customs lists (S.Nos. 17A to 20, among them some trade agreements); the totals do not assume one.
  • SWS is exempt under S.No. 1 of 11/2018-Customs, as amended by 16/2026-Customs.
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5% or 18%, depending on the goods.
  • Until 21 September 2025 5%, 12% or 18%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 491Coir products (except coir mattresses)5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 492Products wholly made of quilted textile materials not exceeding Rs 2500 per piece5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 493Cotton quilts of sale value not exceeding Rs. 2500 per piece5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 613Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials not exceeding Rs. 2500 per piece and cotton quilts not exceeding Rs. 2500 per piece]18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 437Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%, 12% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% or 18%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
9404Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered——
940401Pillow/Cushions/Quilts/Pouffles made of cotton fabric filled with poly-fil2.8%Rs. 35 per Kg
940402Pillow/Cushions/Quilts/Pouffles made of man made textile fabric filled with poly-fil2.3%Rs. 23 per Kg
940403Other Pillow/Cushions/Quilts/ Pouffles filled with poly-fil2.5%Rs. 29 per Kg
940404Spring Mattress4%Rs. 405 per Piece
940499Others1.2%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.9% of the FOB value, capped at Rs. 68.4 per kg, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 1.1% of the FOB value, until 31 Dec 2026.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 9404 90, and China's below.

China: the same goods (9404 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 7 in force under 9404 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
9404.90.10.10Endangered bird down or feather filled other bedding and similar articles濒危鸟类羽绒或羽毛填充其他寝具及类似品10%MFN rate (no APTA concession on this line)10%13%0%EF
9404.90.10.90Other eiderdown or feather filled bedding and similar furnishings其他羽绒或羽毛填充的其他寝具及类似品10%MFN rate (no APTA concession on this line)10%13%13%None
9404.90.20.10Other bedding and similar articles, stuffed with hair of endangered animals濒危兽毛填充的其他寝具及类似品10%MFN rate (no APTA concession on this line)10%13%0%EF
9404.90.20.90Other bedding and similar articles, stuffed with other animal hair其他兽毛填充的其他寝具及类似品10%MFN rate (no APTA concession on this line)10%13%13%None
9404.90.30.00Other bedding and similar articles, filled with silk wadding丝棉填充的其他寝具及类似品10%MFN rate (no APTA concession on this line)10%13%13%None
9404.90.40.00Other bedding and similar articles, filled with man-made staple fibres化纤棉填充的其他寝具及类似品10%MFN rate (no APTA concession on this line)10%13%13%None
9404.90.90.00Bedding and similar articles, of other materials其他材料制寝具及类似品10%MFN rate (no APTA concession on this line)10%13%13%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

9404.90.10Other bedding and similar furnishings stuffed with feathers or down

9404.90.10.10Endangered bird down or feather filled other bedding and similar articles濒危鸟类羽绒或羽毛填充其他寝具及类似品
Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
130%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • EEndangered species export permit濒危物种允许出口证明书
  • FEndangered species import permit濒危物种允许进口证明书
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material (filling)材质(填充物)
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Specification规格
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Australia
0%
South Korea
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8.2%
Serbia
7%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
10%
Brunei
10%
Cambodia
10%
South Korea
10%
Laos
10%
Malaysia
10%
New Zealand
12%
Singapore
10%
Thailand
10%
Vietnam
10%
Japan
13.8%
Indonesia
10%
Philippines
10%
Myanmar
10%
CIQ codes
  • 9404901010101Other bedding and similar articles, filled with down or feathers of endangered birds (mattress overlays)濒危鸟类羽绒或羽毛填充其他寝具及类似品(褥垫)
  • 9404901010102Other bedding and similar articles, filled with down or feathers of endangered birds (cushions)濒危鸟类羽绒或羽毛填充其他寝具及类似品(靠垫)
  • 9404901010103Other bedding and similar articles, filled with down or feathers of endangered birds (other)濒危鸟类羽绒或羽毛填充其他寝具及类似品(其他)
9404.90.10.90Other eiderdown or feather filled bedding and similar furnishings其他羽绒或羽毛填充的其他寝具及类似品
Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
130%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material (filling)材质(填充物)
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Specification规格
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Australia
0%
South Korea
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8.2%
Serbia
7%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
10%
Brunei
10%
Cambodia
10%
South Korea
10%
Laos
10%
Malaysia
10%
New Zealand
12%
Singapore
10%
Thailand
10%
Vietnam
10%
Japan
13.8%
Indonesia
10%
Philippines
10%
Myanmar
10%
CIQ codes
  • 9404901090101Other eiderdown or feather filled bedding and similar articles (mattress overlays)其他羽绒或羽毛填充的其他寝具及类似品(褥垫)
  • 9404901090102Other eiderdown or feather filled bedding and similar articles (cushions)其他羽绒或羽毛填充的其他寝具及类似品(靠垫)
  • 9404901090103Other eiderdown or feather filled bedding and similar articles (other)其他羽绒或羽毛填充的其他寝具及类似品(其他)

9404.90.20Other bedding and similar furnishings, stuffed with animal hair

9404.90.20.10Other bedding and similar articles, stuffed with hair of endangered animals濒危兽毛填充的其他寝具及类似品
Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
130%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • EEndangered species export permit濒危物种允许出口证明书
  • FEndangered species import permit濒危物种允许进口证明书
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material (filling)材质(填充物)
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Specification规格
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
0%
Serbia
7%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
15%
Brunei
13.3%
Cambodia
13.3%
South Korea
13.3%
Laos
13.3%
Malaysia
13.3%
New Zealand
16%
Singapore
13.3%
Thailand
13.3%
Vietnam
13.3%
Japan
13.8%
Indonesia
13.3%
Philippines
13.3%
Myanmar
13.3%
CIQ codes
  • 9404902010999Other bedding and similar articles, stuffed with hair of endangered animals濒危兽毛填充的其他寝具及类似品
9404.90.20.90Other bedding and similar articles, stuffed with other animal hair其他兽毛填充的其他寝具及类似品
Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
130%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material (filling)材质(填充物)
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Specification规格
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
0%
Serbia
7%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
15%
Brunei
13.3%
Cambodia
13.3%
South Korea
13.3%
Laos
13.3%
Malaysia
13.3%
New Zealand
16%
Singapore
13.3%
Thailand
13.3%
Vietnam
13.3%
Japan
13.8%
Indonesia
13.3%
Philippines
13.3%
Myanmar
13.3%
CIQ codes
  • 9404902090999Other bedding and similar articles, stuffed with other animal hair其他兽毛填充的其他寝具及类似品

9404.90.30Other bedding and similar articles, filled with silk wadding

9404.90.30.00Other bedding and similar articles, filled with silk wadding丝棉填充的其他寝具及类似品
Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
130%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material (filling)材质(填充物)
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Specification规格
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8.2%
Serbia
7%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
10%
Brunei
10%
Cambodia
10%
South Korea
10%
Laos
10%
Malaysia
10%
New Zealand
12%
Singapore
10%
Thailand
10%
Vietnam
10%
Japan
13.8%
Indonesia
10%
Philippines
10%
Myanmar
10%
CIQ codes
  • 9404903000999Other bedding and similar articles, filled with silk wadding丝棉填充的其他寝具及类似品

9404.90.40Other bedding & similar furnishings, stuffed with man-made fibres

9404.90.40.00Other bedding and similar articles, filled with man-made staple fibres化纤棉填充的其他寝具及类似品
Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
130%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material (filling)材质(填充物)
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Specification规格
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8.2%
Serbia
7%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
15%
Brunei
13.3%
Cambodia
13.3%
South Korea
13.3%
Laos
13.3%
Malaysia
13.3%
New Zealand
16%
Singapore
13.3%
Thailand
13.3%
Vietnam
13.3%
Japan
13.8%
Indonesia
13.3%
Philippines
13.3%
Myanmar
13.3%
CIQ codes
  • 9404904000101Other bedding and similar furnishings, stuffed with man-made fibres (mattress pads)化纤棉填充的其他寝具及类似品(褥垫)
  • 9404904000102Other bedding and similar furnishings, stuffed with man-made fibres (cushions)化纤棉填充的其他寝具及类似品(靠垫)
  • 9404904000103Other bedding and similar articles, stuffed with man-made fibres (other made-up textile articles)化纤棉填充的其他寝具及类似品(其他日用纺织制品)
  • 9404904000104Other bedding and similar articles, filled with man-made fibres (other textile articles)化纤棉填充的其他寝具及类似品(其他纺织制品)

9404.90.90Bedding and similar articles, not elsewhere specified or included

9404.90.90.00Bedding and similar articles, of other materials其他材料制寝具及类似品
Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
130%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Material (filling)材质(填充物)
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Specification规格
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
0%
Serbia
7%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
15%
Brunei
13.3%
Cambodia
13.3%
South Korea
13.3%
Laos
13.3%
Malaysia
13.3%
New Zealand
16%
Singapore
13.3%
Thailand
13.3%
Vietnam
13.3%
Japan
13.8%
Indonesia
13.3%
Philippines
13.3%
Myanmar
13.3%
CIQ codes
  • 9404909000101Other bedding and similar articles of other materials (cushions)其他材料制寝具及类似品(靠垫)
  • 9404909000102Bedding & similar articles of other materials (other made-up textile articles)其他材料制寝具及类似品(其他日用纺织制品)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.