Of iron

Seamless iron pipes, tubes and hollow profiles

SIMS CLEARANCE

HSN 7304 39 11 (Seamless pipes and hollow profiles 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. An automatic SIMS registration number must be obtained and a registration fee of ₹500 paid before the consignment arrives. Central Board of Indirect Taxes and Customs (CBIC) classification guidance also applies to structurally adjacent products.

What this is

HSN code

7304 39 11

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 registration number from DGFT
Registration fee receipt from DGFT
Bill of entry declaration to 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
Apply for SIMS registration through the DGFT online portal no earlier than the 60th day before the expected date of arrival. Pay the registration fee of ₹500 and obtain the automatic SIMS registration number, which remains valid for 75 days from the date of grant.
DGFT Notification 28/2023-24 dated 28-08-2023 · DGFT Notification 33/2015-20 dated 28-09-2020 · Policy condition no. 2 of Chapter 73
2
Confirm that the consignment does not fall within an exempt category before filing the bill of entry: re-imports of steel for packaging purposes and DTA-SEZ-DTA movements — whether with or without value addition — are not required to obtain SIMS registration.
DGFT Policy Circular 38/2015-20 dated 19-01-2022

A word of counsel

The most common error on this tariff line is misidentifying seamless iron pipe structures — particularly octagonal columns used for lamp posts — as classifiable under 7304 39 11 when CBIC Circular 17/2013-Cus dated 11-04-2013 directs their classification under 7308 90 90. A mis-classified consignment that has obtained SIMS registration under 7304 39 11 will face re-assessment, potential short-levy demand, and the SIMS registration will be inapplicable to the correct heading, exposing the importer to a SIMS non-compliance finding.

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Frequently asked

Does HSN 7304 39 11 require BIS certification?

No, seamless iron pipes and hollow profiles under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the Steel Import Monitoring System administered by the Directorate General of Foreign Trade under policy condition no. 2 of Chapter 73.

How long is the SIMS registration number valid, and when can the application be submitted?

The automatic SIMS registration number is valid for 75 days from the date of grant; the application may be submitted not earlier than the 60th day before the expected date of arrival per DGFT Notification 28/2023-24 dated 28-08-2023.

Are DTA-to-SEZ steel movements and re-imports for packaging exempt from SIMS registration?

Yes. Both re-imports of steel items intended solely for packaging and DTA-SEZ-DTA movements — with or without value addition — are excluded from SIMS registration requirements 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.