Of iron
Seamless cold-drawn or cold-rolled iron tubes and pipes
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.
- SIMS automatic registration number from DGFT
- Registration fee receipt from DGFT
- ITC (HS) policy compliance from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Apply 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
- 2Upload 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
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.