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HomeHSNChapter 73HSN 7304 31 39

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Seamless cold-drawn or cold-rolled tubes and pipes of iron or non-alloy steel

SIMS CLEARANCE

HSN 7304 31 39 (other seamless cold-drawn or cold-rolled tubes and pipes) requires compulsory advance 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 and DGFT Notification 33/2015-20 dated 28-09-2020. The SIMS automatic registration number must be obtained before the expected date of arrival and carries a validity of 75 days. A QCO exemption for bill-of-lading shipped-on-board dates on or before 31-03-2026 applies per MoS order F.No. S-20011/15/2024-Tech-Part(2) dated 20-11-2025.

What this is
HSN code
7304 31 39
Chapter
73 · Articles of iron or steel
Primary regulator
SIMS · DGFT policy condition no. 2, Chapter 73; DGFT Notification 33/2015-20
Customs documentation
  • SIMS registration number from DGFT
  • QCO exemption declaration from MoS
  • ITC (HS) policy compliance from CBIC
Applicable Partner Government Agencies
SIMSSIMS·Steel Import Monitoring System

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

Compliance steps
  1. 1
    Register the import on the SIMS online portal and obtain the automatic SIMS registration number, paying the registration fee of ₹500. The application may be filed no earlier than the 60th day before the expected date of arrival; the registration number is valid for 75 days.
    DGFT Notification 33/2015-20 dated 28-09-2020 · DGFT Notification 28/23 dated 28-08-2023 · policy condition no. 2 of Chapter 73
  2. 2
    Verify applicability of the QCO exemption: consignments of this ITC HS code with a bill of lading shipped-on-board date on or before 31-03-2026 are exempted from mandatory QCO compliance per the MoS order. Retain documentary evidence of the shipped-on-board date for customs scrutiny at the bill of entry stage.
    MoS order F.No. S-20011/15/2024-Tech-Part(2) dated 20-11-2025
  3. 3
    Confirm that the re-import or SEZ-DTA movement carve-outs apply where relevant: re-imports of steel for packaging only and DTA-SEZ-DTA movements (with or without value addition) are not covered under SIMS registration requirements.
    DGFT Policy Circular 38/2015-20 dated 19-01-2022
A word of counsel

The most common error on this tariff line is treating the abolition of the 15-day minimum advance-registration window as an elimination of the advance-registration requirement itself. SIMS registration remains compulsory; only the minimum lead-time has been removed, but registration must still be obtained before the consignment's expected date of arrival. Filing a bill of entry for an unregistered steel consignment attracts detention and DGFT-policy enforcement under policy condition no. 2 of Chapter 73.

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Frequently asked
Does HSN 7304 31 39 require BIS certification?
No, this tariff line is not subject to a BIS Quality Control Order at present; MoS order F.No. S-20011/15/2024-Tech-Part(2) dated 20-11-2025 exempts this ITC HS code from mandatory QCO compliance for consignments with a shipped-on-board date on or before 31-03-2026. Import is instead governed by compulsory SIMS registration under DGFT Notification 33/2015-20.
How long is the SIMS automatic registration number valid, and when can the application be submitted?
The automatic registration number is valid for 75 days and the application may be submitted no earlier than 60 days before the expected date of arrival of the consignment, per DGFT Notification 28/23 dated 28-08-2023.
Are re-imports of steel and DTA-SEZ-DTA movements exempt from SIMS registration?
Yes. Re-imports of steel goods used solely for packaging purposes and DTA-SEZ-DTA movements (whether with or without value addition) are excluded from the SIMS registration requirement 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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