Other
Seamless cold-drawn or cold-rolled tubes and pipes of iron or non-alloy steel
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.
- SIMS registration number from DGFT
- QCO exemption declaration from MoS
- ITC (HS) policy compliance 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 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
- 2Verify 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
- 3Confirm 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
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.