Other
Seamless cold-drawn or cold-rolled circular tubes and pipes of non-alloy steel
HSN 7304 31 29 (other seamless cold-drawn or cold-rolled circular tubes and pipes of iron or non-alloy steel) is subject to compulsory advance registration under the Steel Import Monitoring System (SIMS) pursuant to 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) Free-import policy for this tariff line, and Central Board of Indirect Taxes and Customs (CBIC) customs overlays apply at the bill-of-entry stage.
- SIMS automatic registration number from SIMS portal
- ITC (HS) policy compliance from DGFT
- Bill of entry customs overlay from CBIC
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs, Directorate General of Foreign Trade.
- 1Register the import on the SIMS online portal and obtain the automatic registration number before the consignment arrives. The application may be submitted no earlier than the 60th day before the expected date of arrival; registration attracts a fee of ₹500 and the number remains valid for 75 days.DGFT Notification 28/2023 dated 28-08-2023 · DGFT Notification 33/2015-20 dated 28-09-2020 · Policy condition 2 of Chapter 73, ITC (HS) 2022
- 2Verify that the consignment's bill of lading shipped-on-board date is on or before 31 March 2026, in which case the mandatory QCO compliance requirement is exempted for this ITC HS code per the Ministry of Steel order. Retain documentary evidence of the shipped-on-board date at the bill of entry for customs verification.MoS order F.No.S-20011/15/2024-Tech-Part(2) dated 20-11-2025
- 3Note that re-imports of steel for packaging purposes and transfers between the Domestic Tariff Area and Special Economic Zones — whether with or without value addition — are exempt from the SIMS registration requirement. Maintain documentation establishing the re-import or SEZ-DTA movement status to avoid mismatch at customs examination.DGFT Policy Circular 38/2015-20 dated 19-01-2022 · DGFT Notification 33/2015-20 dated 28-09-2020
The most common error on this tariff line is missing the SIMS registration window. The earlier 15-day minimum advance-registration requirement has been abolished, but the registration number carries a 75-day validity ceiling — importers who register too early and face vessel delays must re-register and pay a fresh ₹500 fee. The QCO exemption tied to the shipped-on-board date of 31 March 2026 is a transitional provision, not a permanent carve-out; importers should not assume the exemption extends beyond that date without a fresh Ministry of Steel order.