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Import export policy: Furniture, toys and miscellaneous goods (HS 94 to 96)
Is import or export free, restricted or prohibited for furniture, toys and miscellaneous goods? HS chapters 94 to 96: what each covers, DGFT policy lines, which licences apply.
Official sources checked: 2 Oct 2026
Section XX of the Harmonised System covers furniture, toys and miscellaneous goods. For each chapter below you see what it covers, whether export or import is free, restricted or prohibited in the DGFT documents we read, which India-side licences usually apply, and the official trade values for FY 2025-26.
| HS chapter | Exports, US$ million | Imports, US$ million | Export policy | Import policy |
|---|---|---|---|---|
| 94: Furniture, bedding and lighting | 2,485 | 1,965 | Free in general | Free in general |
| 95: Toys, games and sports goods | 603 | 639 | Free in general | Free in general |
| 96: Miscellaneous manufactured articles | 705 | 646 | Free in general | 5 restricted code(s), 1 prohibited code(s) |
Trade values are in US$ million for the financial year 2025-26 (April 2025 to March 2026), as published by TradeStat, Department of Commerce (data from DGCI&S) and fetched on 2026-10-02. They can be revised later. Shares and changes are calculated from those figures. Year-on-year change compares 2025-26 with 2024-25.
"Free in general" means we found no restricted, prohibited or STE line for this chapter. Policy changes by DGFT notification. The import notes come from DGFT's lists of restricted (407 codes) and prohibited (88 codes) imports, both as on 12 June 2019. The export notes come from DGFT's chapter-wise export schedule, 2021 edition. Check your 8-digit code on DGFT's policy search for the current position.
Chapter by chapter
Chapter 94: Furniture, bedding and lighting
Furniture, mattresses, lamps, lighting fittings and prefabricated buildings.
Exports from India
FY 2025-26: US$ 2,485 million, -2.8% on 2024-25. Largest destinations (US$ million): USA (1,064), Germany (187), UK (144), Netherlands (121).
- No restricted, prohibited or STE line found for this chapter in the schedule we read.
Usually needed: EPCH
Imports into India
FY 2025-26: US$ 1,965 million, +14.3% on 2024-25. Largest sources (US$ million): China (1,041), USA (113), Germany (107), Malaysia (105).
- No restricted or prohibited code in this chapter on DGFT's 2019 lists.
Usually needed: BIS (check list), Legal Metrology (if packed)
Chapter 95: Toys, games and sports goods
Toys, dolls, video games, sports equipment and festive articles.
Exports from India
FY 2025-26: US$ 603 million, +5.6% on 2024-25. Largest destinations (US$ million): USA (259), UK (69), Australia (38), Germany (28).
- No restricted, prohibited or STE line found for this chapter in the schedule we read.
Usually needed: Plexconcil, SGEPC
Imports into India
FY 2025-26: US$ 639 million, +17.2% on 2024-25. Largest sources (US$ million): China (352), UAE (57), Japan (32), USA (27).
- No restricted or prohibited code in this chapter on DGFT's 2019 lists.
Usually needed: BIS (check list), Legal Metrology (if packed)
Chapter 96: Miscellaneous manufactured articles
Pens, lighters, buttons, brushes, combs and other articles.
Exports from India
FY 2025-26: US$ 705 million, -3.8% on 2024-25. Largest destinations (US$ million): USA (145), Netherlands (40), UAE (38), Brazil (34).
- No restricted, prohibited or STE line found for this chapter in the schedule we read.
Usually needed: EPCH, Plexconcil
Imports into India
FY 2025-26: US$ 646 million, -3.8% on 2024-25. Largest sources (US$ million): China (381), Japan (44), Hong Kong (34), Indonesia (24).
- Restricted: worked tortoise-shell, mother of pearl, bone, horn and coral.
- Prohibited: worked ivory and articles of ivory.
Usually needed: Legal Metrology (if packed), DGFT policy lines
Common questions
Is export of furniture, toys and miscellaneous goods free?
Is import of furniture, toys and miscellaneous goods free?
Where do I check the current policy?
Is Govt License a government website?
Related guides
Official sources for this page
- DGFT list of restricted items for import (407 codes, as on 12 June 2019)
- DGFT list of prohibited items for import (88 codes, updated 12 June 2019)
- DGFT ITC (HS) Schedule 2: chapter-wise Export Policy (2021 edition)
- DGFT ITC (HS) 2022 Schedule 1: General Notes regarding Import Policy
- DGFT ITC (HS) Schedule 2: General Notes to Export Policy
- DGFT Appendix 2T: list of Export Promotion Councils and Commodity Boards
- TradeStat, Department of Commerce (data from DGCI&S)
- DGFT ITC (HS) import and export policy search