Other

Seamless iron or steel tubes, pipes and hollow profiles (other)

SIMS CLEARANCE

HSN 7304 19 90 (Other seamless iron or steel tubes, pipes and hollow profiles) requires compulsory advance registration under the Steel Import Monitoring System (SIMS) per Policy Condition 2 of Chapter 73 and DGFT Notification 33/2015-20 dated 28-09-2020. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) policy overlay, and the Central Board of Indirect Taxes and Customs (CBIC) enforces classification and customs-documentation requirements at the bill-of-entry stage.

What this is

HSN code

7304 19 90

Chapter

73 · Articles of iron or steel

Primary regulator

SIMS · ITC (HS) Policy Condition 2, Chapter 73; DGFT Notification 33/2015-20

Customs documentation

SIMS automatic registration number from DGFT
Registration fee receipt from DGFT
Bill of entry declaration to CBIC

Applicable Partner Government Agencies

SIMSSIMS·Steel Import Monitoring System

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Register the import in the Steel Import Monitoring System online portal and obtain the automatic SIMS registration number by paying the prescribed fee of ₹500. Apply no earlier than 60 days before the expected date of arrival; the registration number remains valid for 75 days from grant.
DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 33/2015-20 dated 28-09-2020 · Policy Condition 2 of Chapter 73
2
Confirm that the SIMS registration number is current and quote it on the bill of entry filed with CBIC. Note that the earlier requirement of advance registration at least 15 days before expected arrival has been abolished, but the registration must predate the actual arrival of the consignment.
DGFT Notification 19/2015-20 dated 07-07-2022
3
Verify that the goods do not fall within a SIMS carve-out before applying: re-imports of steel for packaging purposes only, and DTA-SEZ-DTA transfers (with or without value addition), are exempt from SIMS registration. Misapplying the carve-out to standard commercial imports constitutes a Policy Condition 2 breach.
DGFT Policy Circular 38/2015-20 dated 19-01-2022

A word of counsel

The most common error on this tariff line is allowing the 75-day validity window to expire between SIMS registration and actual vessel arrival — a lapsed registration number requires a fresh application and a fresh ₹500 fee, and CBIC will not grant out-of-charge until a valid number is presented. Importers operating under Advance Authorisation or from SEZ should document the carve-out eligibility before the bill of entry is filed; an unsubstantiated carve-out claim is treated as a Policy Condition 2 violation, attracting detention and potential penalty.

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Frequently asked

Does HSN 7304 19 90 require BIS certification?

No, this residual tariff line for seamless iron or steel tubes and pipes is not covered by a BIS Quality Control Order. Import is governed by the Steel Import Monitoring System under Policy Condition 2 of Chapter 73, administered by the Directorate General of Foreign Trade under DGFT Notification 33/2015-20.

How early can the SIMS registration be applied for, and how long does the registration number remain valid?

Application may be made no earlier than 60 days before the expected date of arrival; the automatic registration number granted is valid for 75 days, per DGFT Notification 28/2023 dated 28-08-2023.

Are DTA-to-SEZ-to-DTA transfers of this tariff line exempt from SIMS registration?

Yes. Per DGFT Policy Circular 38/2015-20 dated 19-01-2022, both DTA-SEZ-DTA transfers without value addition and those with value addition are exempt from SIMS registration, as is re-importation of steel used solely for packaging purposes.

Last verified against gazette notifications: 2026-05-16. Source: SIMS / DGFT / CBIC / Indian Customs CUSDATA.