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HomeHSNChapter 73HSN 7304 31 31

Of iron

Seamless cold-drawn or cold-rolled iron tubes and pipes

SIMS CLEARANCE

HSN 7304 31 31 (cold-drawn or cold-rolled seamless tubes and pipes of iron) is subject to compulsory registration under the Steel Import Monitoring System (SIMS) administered by the Directorate General of Foreign Trade (DGFT) under policy condition no. 2 of Chapter 73, pursuant to DGFT Notification 33/2015-20 dated 28-09-2020. Central Board of Indirect Taxes and Customs (CBIC) customs-policy overlays apply as additional clearance requirements at the bill-of-entry stage.

What this is
HSN code
7304 31 31
Chapter
73 · Articles of iron or steel
Primary regulator
SIMS · ITC (HS) policy condition no. 2 of Chapter 73; DGFT Notification 33/2015-20
Customs documentation
  • SIMS automatic registration number from DGFT
  • Registration fee receipt from DGFT
  • ITC (HS) policy compliance from 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. 1
    Apply for SIMS registration through the DGFT online system and obtain an automatic registration number by paying the registration fee of ₹500. The application may be filed no earlier than the 60th day before the expected date of arrival, and the automatic registration 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 no. 2 of Chapter 73
  2. 2
    Upload the SIMS automatic registration number in e-Sanchit at the bill-of-entry stage before seeking out-of-charge. Note that the earlier requirement of advance registration of a minimum 15 days from the expected date of arrival has been abolished.
    DGFT Notification 19/2015-20 dated 07-07-2022 · DGFT Notification 33/2015-20 dated 28-09-2020
A word of counsel

The most common error on this tariff line is assuming that SIMS exemptions for SEZ-DTA movements or re-imports for packaging apply broadly to routine commercial imports. Both carve-outs are narrow: the packaging re-import exemption applies only where the steel is not imported for value addition, and the SEZ exemption covers DTA-to-SEZ movements regardless of whether value addition occurs — neither carve-out extends to standard first-time commercial import consignments, which require full SIMS registration without exception.

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Frequently asked
Does HSN 7304 31 31 require BIS certification?
No. No BIS Quality Control Order covers cold-drawn or cold-rolled seamless iron tubes under this tariff line. Import is governed by compulsory SIMS registration administered by the Directorate General of Foreign Trade under policy condition no. 2 of Chapter 73 and DGFT Notification 33/2015-20.
How early can a SIMS registration application be filed, and how long does the registration number remain valid?
An application may be filed no earlier than the 60th day before the expected date of arrival of the consignment; the automatic registration number granted is valid for 75 days, per DGFT Notification 28/2023 dated 28-08-2023.
Are re-imports of iron steel for packaging purposes and SEZ-DTA movements exempt from SIMS registration?
Yes, both are exempt: re-imports of steel solely for packaging (not value addition) and movements between DTA and SEZ (with or without value addition) are excluded from SIMS, per DGFT Policy Circular 38/2015-20 dated 19-01-2022.
Last verified against gazette notifications: 2026-05-16. Source: SIMS / DGFT / CBIC / Indian Customs CUSDATA.
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