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of <h1>Full Furniture Descriptions Required for Import: Include Materials, Sizes, Brand, and More to Avoid Penalties u/s 117.</h1> Importers, exporters, and customs house agents are required to provide a full description of furniture under headings 9401, 9402, 9403, and 9404 when filing Bills of Entry. This includes details on materials, sizes, brand, weight, and maximum retail price. Specifics on materials like wood, metal, and upholstery must be included, with details on type, quality, and workmanship. The correct unit code as per the Customs Tariff Act, 1975 must be used. Incomplete descriptions or incorrect unit codes will result in examination and potential penalties under Section 117 of the Customs Act, 1962.
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